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State Compliance Pack

California

Region:

California’s biggest recurring cost isn’t the Secretary of State filing: it’s the $800 minimum Annual Franchise Tax owed to the Franchise Tax Board every year, regardless of activity.

Compliance Snapshot

Filing Agency California Secretary of State (filings) / California Franchise Tax Board (annual tax) ↗
Annual / Periodic Report Biennial (every 2 years) (Due: Statement of Information due within 90 days of formation, then every 2 years during a 6-month filing window based on the original filing month)
Report Fee $20 (Statement of Information, VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

California imposes an $800 minimum Annual Franchise Tax on LLCs via the Franchise Tax Board, due regardless of income or activity. LLCs with total California income over $250,000 also owe an additional LLC fee (currently ranging from roughly $900 to $11,790 depending on income tier).

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax The $800 minimum franchise tax and any additional income-based LLC fee are owed to the Franchise Tax Board in addition to personal income tax for members.
Official Business Portal Visit Portal ↗

Additional Notes

The $800 minimum tax is the big one: Every California LLC owes an $800 minimum Annual Franchise Tax to the Franchise Tax Board each year, regardless of revenue or whether the LLC is even active. This is separate from, and in addition to, the low-cost biennial Statement of Information filed with the Secretary of State. Budget for both.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.

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