California LLC State Tax Summary — All Obligations
California imposes more state-level taxes and fees on LLCs than any other state. This page consolidates all state obligations. For details, see our CA LLC tax guide.
All CA State Obligations
| Obligation | Amount | Due | Agency |
|---|---|---|---|
| Franchise tax | $800/year | April 15 | FTB |
| LLC fee (>$250K income) | $900-$11,790 | With Form 568 | FTB |
| Form 568 (LLC Return) | Informational | March 15 or April 15 | FTB |
| State income tax (members) | 1%-13.3% | April 15 | FTB |
| Statement of Information | $20 | Every 2 years | SOS |
| Sales tax (if applicable) | 7.25%-10.75% | Quarterly | CDTFA |
| Employment taxes (if employees) | Various (UI, SDI, ETT, PIT) | Quarterly | EDD |
What CA LLCs Do NOT Get
- No first-year franchise tax exemption prior to 2024 formation
- No low-revenue exemption for franchise tax ($800 owed at $0 revenue)
- No Series LLC option (must form separate entities)
- No Professional LLC option (must use Professional Corporation)
FAQ
Ready to get started?
Get StartedWhat is the minimum annual cost to California regardless of revenue?
$800 (franchise tax) + $20 (SOI, amortized) + agent fee. Minimum: ~$920/year even with zero revenue. Plus any city business tax.
How do I stop all California obligations?
File Certificate of Dissolution (Form LLC-4/7) with SOS AND file final Form 568 with FTB requesting tax clearance. Both agencies must confirm cancellation. Simply stopping operations does NOT stop the $800 from accruing.