Professional LLC in California — NOT Available (Use PC Instead)

California does NOT allow Professional Limited Liability Companies (PLLCs). Licensed professionals who want entity-level practice must use a Professional Corporation (PC) under the California Revised Uniform LLC Act. This is one of California's most significant differences from other states. See all LLC types or our formation guide.

Why California Does Not Allow PLLCs

California's legislature has not adopted PLLC legislation. The Professional Corporation pre-dates the PLLC concept, and California has maintained the PC as the sole entity option for professional practice.

Professions requiring a PC (not LLC) for practice:

• Attorneys (via Business & Professions Code)
• Physicians and surgeons
• Dentists
• Podiatrists
• Psychologists
• Optometrists
• Certified Public Accountants
• Architects
• Professional engineers
• Licensed clinical social workers
• Veterinarians

What Licensed Professionals CAN Do With LLCs

While you cannot practice your profession through a California LLC, you CAN form an LLC for:

• Real estate investments (separate from your practice)
• Consulting services (not requiring your professional license)
• Holding company for non-professional assets
• Side businesses unrelated to your licensed profession

Alternatives for California Professionals

FAQ

Can an out-of-state PLLC register in California?

Yes, as a foreign entity. But it cannot practice the profession in California unless it also complies with California's professional entity requirements. Consult the relevant licensing board.

Is a Professional Corporation taxed differently?

PCs are taxed as C-corporations by default (or can elect S-corp). The $800 minimum franchise tax applies to PCs as well. PCs do not owe the LLC fee.