Key Takeaways
- Texas recognizes the PLLC as a distinct entity type for licensed professionals (Texas Business Organizations Code, Title 7, Chapter 301)
- Texas does not require licensing board pre-approval as a condition of filing
- Filing fee: $300
- Generally no. Texas restricts owners and managers to individuals licensed in the same professional service, and no broad multidisciplinary allowance has been identified in Chapter 301 — combining unrelated licensed professions under one PLLC isn't a standard option here.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Texas — a doctor, lawyer, accountant, engineer, or similar occupation — state law generally requires you to form a Professional LLC (PLLC) instead of a standard LLC, with ownership restricted to people who hold the same professional license.
This guide covers exactly how to form a Texas PLLC in 2026 — which professions need one, the specific-purpose filing trap that causes rejections at the Secretary of State, the $300 cost, and what liability protection a PLLC actually provides for negligent professional acts.
What Is a Texas PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. Texas recognizes the PLLC as a distinct entity type for licensed professionals (Texas Business Organizations Code, Title 7, Chapter 301).
Who Needs a PLLC in Texas?
Any state-licensed profession under BOC §301.003 must use a PLLC rather than a standard LLC — this expressly includes attorneys, physicians, dentists, veterinarians, CPAs, architects, engineers, optometrists, and similarly licensed professionals rendering a "professional service" that requires a Texas state license.
Do I Need Licensing Board Approval First?
Whether a licensing board reviews your filing before the Secretary of State accepts it varies by board and isn't uniform across professions — for example, the Texas Medical Board reportedly does not require pre-approval, but other boards may layer their own requirements on top of the Secretary of State's. Confirm directly with your specific licensing board rather than assuming a blanket rule either way.
There's no single statewide answer to whether board involvement comes before or after your Certificate of Formation is filed — it depends on your specific licensing board's own rules, so check with your board before you file if you're unsure.
How to Form a Texas PLLC
- Filing agency: Texas Secretary of State
- Form: Certificate of Formation — Professional Limited Liability Company (Form 206)
- Filing fee: $300
- Processing time: About 3-5 business days standard via SOSDirect/mail; longer during high-volume periods
- Name requirement: Must contain "professional limited liability company" or the abbreviation "P.L.L.C."/"PLLC"; must be distinguishable from existing entities and comply with the governing profession's naming/ethics rules
Who Can Own a Texas PLLC?
Only a "professional individual" (someone licensed to practice the same professional service the entity renders) or a "professional organization" may be an owner or manager, and only a professional individual may serve as an officer — non-licensed individuals cannot hold a membership interest.
Generally no. Texas restricts owners and managers to individuals licensed in the same professional service, and no broad multidisciplinary allowance has been identified in Chapter 301 — combining unrelated licensed professions under one PLLC isn't a standard option here.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
A Texas PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper.
No specific statutory insurance-amount mandate tied to PLLC formation or maintenance has been identified under Chapter 301. Individual licensing boards may separately require coverage or proof of financial responsibility as a condition of maintaining your license, so confirm with your specific board.
How Is a Texas PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Texas has no individual income tax, so a Texas PLLC's pass-through profit isn't taxed at the state level — only federal income tax and federal self-employment tax apply to the default pass-through treatment.
Texas PLLCs are subject to the state's franchise (margin) tax. The standalone "No Tax Due Report" was eliminated effective January 1, 2024 — entities at or below the no-tax-due revenue threshold ($2,470,000 for 2024-2025, rising to $2,650,000 for 2026) no longer file that report, but must still file a Public Information Report (Form 05-102) annually by May 15.
How to Set Up Your Texas PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Any state-licensed profession under BOC §301.003 must use a PLLC rather than a standard LLC — this expressly includes attorneys, physicians, dentists, veterinarians, CPAs, architects, engineers, optometrists, and similarly licensed professionals rendering a "professional service" that requires a Texas state license.
Step 2 — Get licensing board sign-off if required.
Whether a licensing board reviews your filing before the Secretary of State accepts it varies by board and isn't uniform across professions — for example, the Texas Medical Board reportedly does not require pre-approval, but other boards may layer their own requirements on top of the Secretary of State's. Confirm directly with your specific licensing board rather than assuming a blanket rule either way. There's no single statewide answer to whether board involvement comes before or after your Certificate of Formation is filed — it depends on your specific licensing board's own rules, so check with your board before you file if you're unsure.
Step 3 — File your formation documents.
File the Certificate of Formation — Professional Limited Liability Company with Texas Secretary of State, $300.
Step 4 — Appoint a registered agent.
Texas calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Only a "professional individual" (someone licensed to practice the same professional service the entity renders) or a "professional organization" may be an owner or manager, and only a professional individual may serve as an officer — non-licensed individuals cannot hold a membership interest.
Step 6 — Address malpractice insurance requirements.
No specific statutory insurance-amount mandate tied to PLLC formation or maintenance has been identified under Chapter 301. Individual licensing boards may separately require coverage or proof of financial responsibility as a condition of maintaining your license, so confirm with your specific board.
Step 7 — Handle ongoing state compliance.
Texas PLLCs are subject to the state's franchise (margin) tax. The standalone "No Tax Due Report" was eliminated effective January 1, 2024 — entities at or below the no-tax-due revenue threshold ($2,470,000 for 2024-2025, rising to $2,650,000 for 2026) no longer file that report, but must still file a Public Information Report (Form 05-102) annually by May 15. Texas has no individual income tax, so a Texas PLLC's pass-through profit isn't taxed at the state level — only federal income tax and federal self-employment tax apply to the default pass-through treatment.
Step 8 — Watch for Texas-specific PLLC traps.
The single most common Texas PLLC filing trap is stating a generic "general purpose" clause instead of the specific licensed professional service the entity renders — the Secretary of State will reject Certificates of Formation that don't name the specific profession.
Where LLC Attorney Fits In
LLC Attorney doesn't form Texas PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Texas LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Texas PLLC?
Talk to an attorney before forming your Texas PLLC if you're unsure how to phrase your specific professional purpose on the Certificate of Formation, if your licensing board's pre-approval expectations aren't clear, or if you're bringing on an owner or manager whose license doesn't clearly match the entity's professional service.
Is Texas a State Where PLLC Formation Is More Complex?
Texas is more complex than many states on one specific point: your Certificate of Formation must state a specific professional purpose — generic "general purpose" language that works fine for a regular LLC will cause the Secretary of State to reject a PLLC filing. Getting this wording right the first time avoids a costly refiling delay.
How LLC Attorney Can Help Texas Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Texas rules right — here's what we do offer.
- Standard LLC or corporation formation in Texas, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Texas.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Texas Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Texas, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. Texas recognizes the PLLC as a distinct entity type for licensed professionals under Title 7, Chapter 301 of the Texas Business Organizations Code.
Attorneys, physicians, dentists, veterinarians, CPAs, architects, engineers, and optometrists are among the state-licensed professions required to use a PLLC rather than a standard LLC in Texas under BOC §301.003.
It varies by board. Some Texas licensing boards don't require pre-approval before the Secretary of State accepts your filing, while others may layer their own requirements on top — confirm directly with your specific board rather than assuming a uniform rule.
The Texas PLLC filing fee is $300 for the Certificate of Formation — Professional Limited Liability Company.
Only a professional individual licensed to practice the same professional service, or a professional organization, may own or manage a Texas PLLC, and only a professional individual may serve as an officer.
Generally no. Texas restricts owners and managers to individuals licensed in the same professional service, so combining unrelated licensed professions under one PLLC isn't a standard option.
A Texas PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional.
No specific statutory malpractice-insurance mandate tied to PLLC formation has been identified in Texas, though your specific licensing board may separately require coverage as a condition of maintaining your license.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Texas or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.