California LLC Filing Fees (2026): Formation, Annual Tax and Agent

California charges one of the smaller formation fees in the country ($70) and then one of the largest recurring obligations anywhere: the Franchise Tax Board's $800 annual tax. Both numbers belong in your budget before you file. The tables below carry every official figure; for the filing process itself, see our CA LLC guide.

One-Time California Filing Fees

State fees to form it yourself: $90 ($70 Articles plus the $20 initial Statement of Information) Total with our service: $289 ($199 service fee plus the $90 in state fees)

Ongoing Fees and Taxes

Members also owe California personal income tax on their share of profits; that is a personal tax matter rather than an LLC filing fee.

The $800 Annual Tax Is an FTB Obligation, Not a Secretary of State Fee

Who owes it: every LLC organized in California, registered in California, or doing business here. Revenue, profit, and activity level are irrelevant.

Where it goes: to the Franchise Tax Board with Form FTB 3522 (LLC Tax Voucher), not to the Secretary of State. Keep the two agencies straight: the SoS takes your Articles and Statements of Information; the FTB takes the tax.

When it is due: by the 15th day of the 4th month of the taxable year (April 15 for calendar-year LLCs), with the first payment due on that same schedule in your first year.

First-year relief: none anymore. The AB 85 waiver covered LLCs registered from 2021 through 2023 and has expired, so a 2026 formation owes the $800 from year one.

If you skip it: the FTB adds penalties and interest, and prolonged nonpayment can end in FTB suspension, which strips the LLC of its right to do business or defend itself in California courts.

The Gross-Receipts LLC Fee

LLCs with total California-source income of $250,000 or more owe a tiered fee in addition to the $800, estimated and prepaid with Form FTB 3536:

The tiers key off total income, not profit. Every LLC also reconciles the tax and fee on the annual Form 568 return.

The Statement of Information: $20 Every Two Years

California LLCs file the Statement of Information biennially, inside a six-month window that closes on the last day of the registration anniversary month, in even or odd years matching the registration year. The fee is $20, and Form LLC-12NC lets you file at no charge when nothing has changed. A missed filing draws a $250 penalty assessed by the Franchise Tax Board and can lead to suspension by the Secretary of State.

What Our Services Include

Ready to file? Start your California LLC.

FAQ

Can I avoid the $800 by forming in another state?

Only if you genuinely have no California footprint. Operating here through an office, employees, property, or customers means registering as a foreign LLC, and registration triggers the same $800 FTB obligation. Where you form does not change what California collects from businesses that operate in California.

Is there a first-year exemption from the $800?

Not for new formations. AB 85 waived the first-year tax only for LLCs registered in 2021, 2022, or 2023. Form in 2026 and the first $800 is due by the 15th day of the 4th month after your tax year begins.

Does the $800 apply if my LLC loses money?

Yes. It is a minimum tax with no profit test. An LLC with zero revenue owes the same $800 as one with a profitable year, which is the single most criticized feature of California's LLC regime.

How do I stop the $800 from accruing?

Formally wind down: file the dissolution or cancellation paperwork with the Secretary of State and final returns with the FTB. Simply abandoning the LLC does not work; the $800 keeps accruing until the entity is properly cancelled.