By Texas sales and use tax returns are due on the 20th: monthly filers file by the 20th of the month after the reporting month, and quarterly filers file by April 20, July 20, October 20 and January 20. If the due date lands on a Saturday, Sunday or legal holiday, the next working day is the due date. File and pay on time and you keep a 0.5 percent discount. File late and you pay a $50 penalty per report plus a percentage penalty on the tax.
Texas sales tax due dates
| Filing frequency | Report covers | Due |
|---|---|---|
| Monthly | The previous month | The 20th of the following month |
| Quarterly | Jan to Mar | April 20 |
| Quarterly | Apr to Jun | July 20 |
| Quarterly | Jul to Sep | October 20 |
| Quarterly | Oct to Dec | January 20 |
| Yearly | The calendar year | January 20 |
The Comptroller assigns your frequency. Its sales tax page says taxpayers are notified by letter, after their sales tax permit is approved, whether they will file monthly or quarterly. It gives no dollar cut-off on the page we read, so look at the letter on your permit.
Right now: the third-quarter 2026 quarterly return, and the September return for monthly filers, are due October 20, 2026.
Texas sales tax discounts for filing on time
- Timely filing discount: the Comptroller allows a discount of 0.5 percent of the tax timely reported and paid.
- Prepayment discount: monthly and quarterly filers who prepay can take 1.25 percent in addition to the 0.5 percent. To qualify, prepay at least 90 percent of the current period’s total tax, or at least 100 percent of the same period the previous year.
- Prepayment dates: the monthly prepayment is due on the 15th of that month. The quarterly prepayment is due on the 15th of the second month of the quarter (February 15 for the first quarter).
Texas sales tax late filing penalties and interest
The Comptroller’s sales tax and penalties pages give these figures:
| What happens | Amount |
|---|---|
| Report filed after the due date | $50 per report |
| Tax paid 1 to 30 days late | 5 percent penalty |
| Tax paid more than 30 days late | 10 percent penalty |
| Tax still unpaid after the date on a Notice of Tax/Fee Due | An additional 10 percent (20 percent in total) |
| Interest | Starts 61 days after the due date, at the prime rate plus 1 percent, set each year |
The Comptroller’s interest page sets the rate every year, so look up the current figure there before you rely on a number.
How to file Texas sales tax on Webfile, and the cutoff times
- Webfile: payments must be submitted by 11:59 p.m. Central Time on the due date.
- TEXNET payments over $1,000,000: must be initiated by 8 p.m. CT on the business day before the due date.
- TEXNET payments of $1,000,000 or less: the cutoff is 10:00 a.m. CT on the due date.
Any report filed after the due date carries the $50 penalty, so file on time even when you expect to owe little.
Can a Texas sales tax penalty be waived?
The Comptroller offers a penalty waiver using Form 89-224. Its conditions include:
- You are current on filing and paying.
- You have not received a waiver in the past two years.
- The waiver covers a maximum of one annual, two quarterly or six monthly report periods.
- The request is within the four-year statute of limitations.
- It is not after a bank freeze, asset seizure or outside collection.
- Your Secretary of State registration is active, if you are registered.
A simple monthly routine
- Close the month in your books and reconcile it before you build the return.
- Confirm which sales were taxable and which were exempt.
- File on Webfile a few days before the 20th, not on the 20th.
- Save the confirmation with the month’s records.
If you sell into other states, you may also have registration duties there. See what economic nexus means for sales tax and the state nexus thresholds. RazaPro prepares sales tax returns for small businesses and accounting firms; see sales tax preparation.
Sources
Common questions
When is Texas sales tax due?
Monthly filers file by the 20th of the month after the reporting month. Quarterly filers file by April 20, July 20, October 20 and January 20. If the due date is a Saturday, Sunday or legal holiday, the next working day is the due date.
Is there a discount for filing Texas sales tax on time?
Yes. The Comptroller allows a 0.5 percent discount on tax timely reported and paid. Monthly and quarterly filers who prepay can take an additional 1.25 percent.
What is the penalty for filing Texas sales tax late?
A report filed after the due date carries a $50 penalty. Tax paid 1 to 30 days late adds 5 percent, tax paid more than 30 days late adds 10 percent, and unpaid tax after the date on a Notice of Tax/Fee Due adds another 10 percent. Interest starts 61 days after the due date.
What is the Webfile deadline for Texas sales tax?
Webfile payments must be submitted by 11:59 p.m. Central Time on the due date. TEXNET payments over $1,000,000 must be initiated by 8 p.m. CT the business day before.