Attorney Occupation Tax
Texas attorneys pay a $200 occupation tax each year.*
In order to avoid penalties all dues, taxes, and fees must be received in our office by June 1.
Payment Amounts and Penalties for Late Payment
|If we receive your payment on...||This is what you pay...|
|May 1 - June 1||$200.00 (regular payment - no penalty)|
|June 11 - June 30||5% penalty added|
|July 1 - July 31||5% penalty added|
|August 1||12% annual interest added|
Members remitting taxes after August 31 of any fiscal year are suspended and receive a late penalty. The late penalty is calculated by percent of interest accrued based on when you pay your tax, and when you are reinstated from suspension.
Who's Exempt From Taxes
You are exempt from this tax if you meet at least one of the following conditions:
- 70 years of age or older on or before December 31st of the current fiscal year (June 1 – May 31);
- Inactive status under the rules governing the licensing of attorneys;
- Out of state attorneys who are not practicing in Texas**;
- Judges – full or part-time;
- Federal and state employees;
- City, county, and district attorneys who do not have a private practice that accounts for more than 50 percent of their time;
- An employee of a 501(c) (3) or 501(c)(6) non-profit corporation whose employees are prohibited from private practice; or
- MCLE non-practicing attorney (must qualify with the MCLE department)
If you are no longer eligible for one of the above exemptions, the tax will be prorated at $16.67 a month for the remainder of the fiscal year.**
How to Claim an Exemption
To claim an exemption from your taxes, fill out the Tax/LSF Exemption Form [PDF] and send to the Membership Dept. Attorneys may also file exemptions online through their My Bar Page when the online payment season is open.
Are you an attorney member serving in a combat zone? You
be exempt from annual dues. Download the Military
Waiver Form [PDF].
Contact Us With Questions About Your Tax
If you read this page and still have questions, please contact us.
We need your Bar Card number in order to help you. You will also be asked for the last four digits of your SSN and your date of birth to verify your identity and ensure your privacy.
State Bar of Texas
P.O. Box 12030
Austin, TX 78711
State Bar of Texas
1414 Colorado St.
Austin, TX 78701
* In 1991 The Texas Legislature imposed an annual occupation tax on every person licensed to practice law in Texas. In 1995, the Legislature amended Subchapter H, Chapter 191 of the Tax Code requiring the Supreme Court to administer and collect the attorney occupation tax.
** You cannot have any cases in Texas and claim the out of state exemption. You may claim the exemption up until the period you take a case in Texas. At that time you will need to call the membership department to have the exemption removed and pay a pro-rated portion of the occupation tax and the full amount of the legal services fee.