Accrued and Other Current Liabilities

3 Months Ended

12 Months Ended

Mar. 31, 2026

Dec. 31, 2025

10. Accrued and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following at the dates indicated:

	March 31, 2026		December 31, 2025
Accrued expenses and other current liabilities:
Accrued accounting and professional services costs	$	2,211	$	2,365
Sales tax payable		170		251
Excise tax payable		224		224
Provision for tax payable		568		578
Accrued payroll and benefit costs		447		440
Accrued legal costs		169		168
Accrued subscription costs		76		53
Accrued streaming service costs		53		51
Other current liabilities		150		224
Total accrued expenses and other current liabilities	$	4,068	$	4,354

11. Accrued and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following at the dates indicated:

	December 31, 2025		December 31, 2024
Accrued expenses and other current liabilities:
Accrued accounting and professional services costs	$	2,365,081	$	2,419,829
Sales tax payable		250,672		452,508
Excise tax payable		223,717		223,717
Provision for tax payable		577,726		—
Accrued payroll and benefit costs		439,693		207,970
Accrued legal costs		167,936		315,764
Accrued subscription costs		53,369		46,759
Accrued streaming service costs		51,563		51,308
Other current liabilities		224,186		173,163
Total accrued expenses and other current liabilities	$	4,353,943	$	3,891,018

Banzai International, Inc. S-1