For Lawyers

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.

{Back to top}



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.

Military Waiver

Are you an attorney member serving in a combat zone? You may be exempt from annual dues. Download the Military Waiver Form [PDF].

{Back to top}



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.

Regular Mail

State Bar of Texas
Membership Department
P.O. Box 12030
Austin, TX 78711

Express Mail

State Bar of Texas
Membership Department
1414 Colorado St.
Austin, TX 78701

Email

membership.memtaxes@texasbar.com

Phone

800.204.2222

Fax

512.427.4424

Footnotes:

* 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.

{Back to top}

Article Options

Skip Advertisement

Advertisement

Related Information

Attorney Membership Forms

Download attorney membership forms here.

Common Lawyer Requests

Make sure your membership is up-to-date. Find answers to common membership questions here.

Find a Colleague

Search below to find a lawyer near you.

Use our advanced search.