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Texas Business Entity Comparison

Compare all 13 business structures side by side. Find the right entity for your business in minutes.

Free Resource Texas Law

All 13 Texas Business Structures — Side by Side

Use the filter buttons to narrow down entities that match your priorities. Click any row to learn more.

Entity Type Liability Protection Default Tax Treatment TX Formation Cost Complexity Best For Template
Sole Proprietorship ❌ None Schedule C $0–$25 (DBA only) Low Side hustles, testing ideas
General Partnership ❌ None Form 1065 + K-1s $0–$25 (DBA only) Low–Medium Informal co-owned business Coming Soon
Limited Partnership (LP) ⚠️ Partial Form 1065 + K-1s $750 High Real estate, investment funds Coming Soon
Limited Liability Partnership (LLP) ✅ Yes (professional) Form 1065 + K-1s $200+ Medium Law firms, CPA firms, engineers Coming Soon
Single-Member LLC Most Popular ✅ Yes Schedule C (default) $300 Low–Medium Solo entrepreneurs, freelancers Get Template →
Multi-Member LLC Best for Partners ✅ Yes Form 1065 + K-1s $300 Medium Business partners, family biz Get Template →
Series LLC TX-Specific ✅ Yes (per series) Complex / varies $300 High Real estate investors (TX-specific) Coming Soon
Professional PLLC Licensed Pros Only ✅ Yes* Schedule C (default) $300 Medium–High Attorneys, doctors, CPAs Coming Soon
C-Corporation ✅ Yes Double taxation $300 High VC-backed startups Get Template →
S-Corporation ✅ Yes Pass-through $300 + IRS Form 2553 High Profitable SMBs (tax savings) Coming Soon
Nonprofit Corporation ✅ Yes (limited) Exempt (with 501(c)(3)) $25 Medium–High Churches, charities, ministries Get Template →
Benefit Corporation ✅ Yes Same as C/S $300 Medium–High Mission-driven businesses Coming Soon
Cooperative ✅ Yes (usually) Special rules Varies High Worker-owned, agricultural Coming Soon

*PLLC does not protect the member from their own professional malpractice. All costs are current Texas Secretary of State filing fees; subject to change.

Which Entity Is Right for My Business?

Click your business type below to see a tailored recommendation, including which Cozy Contracts templates apply.

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Restaurant / Food Business
Recommended Entity
Single-Member or Multi-Member LLC

Personal liability from food service is real — a customer injury or foodborne illness claim can threaten your personal assets. An LLC shields your home and savings. Pass-through taxation keeps things simple. Remember: health permits and food handler certifications are separate from your entity formation.

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Contractor / Tradesperson
Recommended Entity
Single-Member LLC

Contractor work carries significant liability risk — injuries, property damage, and faulty workmanship claims happen. An LLC shields your personal assets. Note that Texas contractor licensing is a separate requirement handled through TDLR or local municipalities, independent of your entity type.

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Freelancer / Consultant / Creative
Recommended Entity
Single-Member LLC

A single-member LLC is worth the $300 Texas filing fee once income becomes consistent. It separates your business and personal finances, provides liability protection, and can be upgraded with an S-Corp election once your profit exceeds roughly $50K/year — potentially saving thousands in self-employment taxes.

Cozy Contracts Templates: Single-Member LLC Package
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Business with a Partner
Recommended Entity
Multi-Member LLC

Going into business with a partner without an LLC means unlimited personal liability for both of you. A multi-member LLC combined with a solid Operating Agreement is essential — it governs ownership percentages, decision-making authority, profit distributions, and critically, what happens when one partner wants out.

Cozy Contracts Templates: Multi-Member LLC Package
Church / Ministry / Nonprofit
Recommended Entity
Nonprofit Corporation

A Texas nonprofit corporation is the required structure for pursuing 501(c)(3) tax-exempt status with the IRS. This unlocks tax-exempt donations, credibility with donors, eligibility for grants, and exemption from most Texas sales and property taxes. Texas's $25 formation fee is one of the lowest in the country.

Cozy Contracts Templates: Nonprofit Formation Package
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Real Estate Investor
Recommended Entity
Single-Member LLC (per property) or Series LLC

Placing each property in its own LLC isolates liability — a slip-and-fall at one property cannot reach assets held in a separate LLC. Texas's Series LLC is a powerful tool unique to this state: it allows you to hold multiple properties under one umbrella entity with internal separation, reducing formation and maintenance costs.

Cozy Contracts Templates: Single-Member LLC Package · Series LLC Guide Coming Soon
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Licensed Professional (Attorney, Doctor, CPA)
Recommended Entity
Professional PLLC

Texas law requires licensed professionals — including attorneys, physicians, dentists, CPAs, and engineers — to operate through a Professional LLC (PLLC) or other professional entity. A standard LLC is not permitted for professional services. Note: a PLLC does not shield you from your own malpractice, only from the malpractice of co-owners.

Cozy Contracts Templates: PLLC Package Coming Soon
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Startup Seeking Investors
Recommended Entity
C-Corporation

Venture capitalists and angel investors typically require preferred stock structures — and only C-Corps can issue preferred equity. LLCs cannot easily accommodate the convertible notes, SAFEs, and preferred share classes that institutional investors expect. Many startups form a Delaware C-Corp for VC purposes, though a Texas C-Corp works for most angel-backed companies.

Cozy Contracts Templates: Corporation Package · Additional startup docs Coming Soon

Not Sure? Take the 3-Question Quiz

Answer three quick questions and get a personalized entity recommendation in under 60 seconds.

Question 1 of 3: How many owners does your business have?

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Question 2 of 3: What is your biggest priority?

2 / 3

Question 3 of 3: What is your annual revenue (or expected revenue)?

3 / 3

Cozy Contracts Template Availability

Attorney-drafted Texas templates — ready for immediate download or on the roadmap.

Single-Member LLC
Get It →
Multi-Member LLC
Get It →
Nonprofit Corporation
Get It →
C-Corporation
Get It →
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S-Corporation
Soon
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Professional PLLC
Soon
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General Partnership
Soon
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Series LLC
Soon
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Benefit Corporation
Soon
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All Others (LP, LLP, Co-op…)
Request

About Texas Business Entity Formation

Choosing the right Texas business entity is one of the most consequential decisions a new business owner makes. The Texas Business Organizations Code (Tex. Bus. Org. Code) governs all entities formed in Texas — from sole proprietorships and general partnerships to LLCs, corporations, Series LLCs, and cooperatives. Each structure carries different implications for personal liability, federal and Texas franchise tax treatment, governance requirements, and long-term flexibility.

The Texas LLC formation process runs through the Texas Secretary of State SOSDirect portal (sos.state.tx.us), where you file a Certificate of Formation. As of 2026, the filing fee for a Texas LLC, PLLC, or corporation is $300 — nonprofit corporations pay only $25. Once formed, most LLCs must also obtain an EIN from the IRS, draft an Operating Agreement, and comply with applicable local licensing requirements.

When comparing an LLC vs S-Corp in Texas, it's important to understand that an S-Corp is a tax election — not a separate entity type. You can form a Texas LLC or corporation and then elect S-Corp status with the IRS using Form 2553. This can reduce self-employment taxes for profitable businesses, but it also introduces payroll compliance requirements and additional complexity. The right answer depends on your net profit level and how you plan to pay yourself.

Cozy Contracts templates are drafted by a licensed Texas attorney with over a decade of litigation and transactional experience. Our Texas business entity comparison resources and formation templates are designed to help you understand how to choose a business structure in Texas and move forward confidently — while always recommending you consult a Texas attorney for your specific situation.

This comparison is for general informational purposes only. It does not constitute legal advice. Consult a licensed Texas attorney for guidance specific to your situation. Cozy Contracts templates are drafted by a licensed Texas attorney and are designed for use in Texas.