CA LLC Fee Schedule: Annual Tax, Fees, and Due Dates

The CA LLC fee schedule separates California's $800 minimum annual tax from the additional fee based on total income. Your LLC may owe one or both, plus filing charges owed to the California Secretary of State.

Key Takeaways

• Most California LLCs owe an $800 annual tax even if they have no income, operate at a loss, or remain inactive.
• The separate income-based LLC fee begins when total income reaches $250,000 and ranges from $900 to $11,790.
• For calendar-year LLCs, the 2026 annual tax is generally due April 15, 2026, and the estimated LLC fee is generally due June 15, 2026.
• Use Form 3522 for a mailed annual tax payment, Form 3536 for the estimated LLC fee, and Form 568 for the LLC's annual return.
• The temporary first-year annual tax exemption applied to qualifying LLCs formed or registered in 2021 through 2023. It does not exempt an LLC formed in 2026.
• Formation and Statement of Information fees go to the Secretary of State, not the Franchise Tax Board.

2026 California LLC Fee Schedule

The following CA LLC fee table covers the principal statewide charges for an LLC taxed as a partnership or disregarded entity. Calendar-year dates are shown where a fixed 2026 date applies. Fiscal-year LLCs should use the corresponding month-based deadline.

California LLC Annual Tax vs. Income-Based LLC Fee

The $800 annual tax and the FTB LLC fee are different obligations. The annual tax generally applies because the LLC is organized, registered, or doing business in California. It does not depend on profit. An LLC with no sales, a net loss, or no current operations may still owe the full $800 while it remains subject to California's rules.

The additional California LLC fee depends on total income attributable to California. It starts at $250,000, even if deductible expenses reduce the LLC's net profit below that amount. This distinction matters because the fee calculation focuses on the applicable income measure, not simply the taxable profit distributed to members.

For example, a calendar-year LLC with $400,000 in applicable total income generally owes the $800 annual tax and a $900 LLC fee, for a combined $1,700. At $750,000, the two charges generally total $3,300. An LLC below $250,000 generally owes no income-based fee, but it may still owe the $800 annual tax.

These rules principally address LLCs taxed as partnerships or disregarded entities. An LLC that elects corporate taxation generally follows the California tax and return rules for its elected classification. Review the election before assuming that Form 568, Form 3522, or the income-based fee applies. For a broader comparison, see annual LLC fees and filing requirements by state.

When CA LLC Fees Are Due

The minimum annual tax is generally due on the 15th day of the fourth month of the LLC's taxable year. For a calendar-year LLC already operating in 2026, that date is April 15, 2026. Fiscal-year LLCs apply the same fourth-month rule rather than automatically using April 15.

The estimated income-based fee is due earlier than the annual return. Pay it by the 15th day of the sixth month of the current taxable year. That is generally June 15, 2026, for a calendar-year LLC. Estimate the LLC's applicable total income for the entire year and select the corresponding fee tier.

Form 568 reports the LLC's actual activity after the year closes. A calendar-year LLC generally files its 2026 Form 568 by April 15, 2027. The return reconciles the estimated fee with the amount based on actual total income. Filing an extension does not extend the time to pay amounts due.

A newly formed LLC applies the fourth-month rule based on the beginning of its first taxable year. Because formation dates and short tax years can affect the exact date, confirm the deadline in the current FTB instructions instead of assuming every new LLC pays on the next April 15. The temporary first-year exemption has expired, as explained in the related overview of California LLC first-year tax rules.

How to Pay the $800 LLC Tax and Form 3536 Fee

You can generally make a California LLC fee payment through the Franchise Tax Board's business payment services. Start at the official FTB limited liability company resource and choose the payment option that matches the annual tax, estimated LLC fee, return balance, or notice.

Have the LLC's legal name, California entity number or other requested tax identification, tax year, payment type, amount, and banking information ready. Entering the wrong year or payment category can prevent the FTB from applying the money as intended. Save the confirmation with the LLC's tax records.

If you pay by mail, use the voucher associated with the specific obligation. The three commonly confused forms serve different purposes:

• Form 3522, LLC Tax Voucher: Accompanies a mailed payment of the $800 annual tax. An online payer generally does not need to mail the voucher.
• Form 3536, Estimated Fee for LLCs: Accompanies a mailed payment of the income-based estimated LLC fee due during the current tax year.
• Form 568, Limited Liability Company Return of Income: Reports annual income, deductions, members, taxes, and fees. It is a return, not a substitute for making timely estimated payments.

Keep the annual tax and estimated fee as separate transactions in your records. For return-specific details, review the guide to California LLC Form 568 filing requirements.

New, Inactive, No-Income, and Closing LLCs

A California LLC formed or registered in 2026 generally does not receive the former first-year exemption. That temporary rule covered qualifying entities formed or registered during 2021, 2022, or 2023. A new LLC should therefore plan for the $800 annual tax unless a current statutory exception applies.

No income does not automatically eliminate the annual tax. The same is generally true when an LLC calls itself inactive but remains organized or registered. California usually does not prorate the $800 merely because an LLC operated for part of a year. A narrow short-period rule may apply when the taxable year is 15 days or less and the LLC conducts no business during that period.

Stopping sales, closing a bank account, or abandoning a business name does not formally cancel an LLC. To stop future obligations, the owners generally must file the appropriate final tax return, satisfy applicable balances, and submit the proper cancellation documents to the Secretary of State. Review the LLC's facts and current agency instructions before treating the entity as closed.

An out-of-state LLC may also owe California amounts if it registers or does business in the state. Forming in Nevada, Delaware, or another jurisdiction does not remove California obligations when the company remains subject to California law.

If your LLC has multistate income, disputed fee calculations, missed filings, penalties, a suspension, or an uncertain obligation after winding down, you can post your legal need on UpCounsel's marketplace. A business or tax attorney can determine which California rules apply, coordinate corrective filings, and address agency notices. Responses typically arrive within a day.

Formation and Statement of Information Fees

The recurring California LLC fees do not include every amount paid to create and maintain the entity. Filing Articles of Organization with the California Secretary of State costs $70. This filing establishes the LLC under California law. For the required information and filing steps, see the guide to California Form LLC-1.

A newly formed California LLC must also file an initial Statement of Information within 90 days. The filing fee is $20. After that, the LLC generally files every two years during its assigned filing period. The statement updates information such as the LLC's addresses, management, agent for service of process, and principal business activity.

These Secretary of State filings are separate from the FTB's annual tax, income-based fee, and tax return. Paying the FTB does not satisfy a delinquent Statement of Information, and filing the statement does not pay the $800 annual tax. Owners should track the two agencies separately.

The Secretary of State provides online filing and entity records through its official bizfile Online portal. Check the entity record and current instructions before filing. The detailed California LLC Statement of Information requirements explain the initial and biennial filing process.

Local licenses, permits, registered-agent services, certified records, and optional expedited processing can add other costs. Those amounts vary by location, industry, and selected service, so they are not part of the statewide income-based fee table.

Multistate Income, Tax Classification, and Late Payments

The income-based LLC fee uses total income derived from or attributable to California under the applicable allocation and apportionment rules. A company operating only in California may have a relatively direct calculation. A multistate LLC may need to determine which receipts count toward the California fee tiers.

Do not substitute federal taxable income, net profit, bank deposits, or member distributions without checking the California definition. The proper amount can depend on the LLC's activities, customers, property, payroll, and tax classification. Changes in classification can also change the return the entity files and the tax regime that applies.

Late annual tax or fee payments can produce penalties and interest. Underpaying the estimated income-based fee may result in a penalty based on the unpaid amount, subject to the FTB's rules and available exceptions. Filing Form 568 later does not erase a missed estimated payment deadline.

A delinquent Statement of Information can result in a separate $250 penalty. Continued tax or filing problems may also lead to suspension or forfeiture. A suspended LLC can lose significant business rights and may need to resolve both FTB and Secretary of State issues before returning to good standing.

If you discover an error, identify the exact tax year, payment type, agency, and entity number before sending another payment. Review account records and notices to determine whether the problem involves an unpaid balance, an incorrectly applied payment, a missing return, or an entity-status filing. This reduces the risk of paying the right amount to the wrong obligation.

Frequently Asked Questions

How Much Is the LLC Fee in California?

The income-based California LLC fee is $900, $2,500, $6,000, or $11,790, depending on the LLC's applicable total income. It begins at $250,000. This amount is separate from the minimum annual tax, so an LLC subject to both charges must budget for their combined cost.

Are LLCs Free in California?

No, California LLCs are not generally free to form or maintain. State costs can include the $70 formation filing, the $20 Statement of Information filing, the $800 annual tax, and an income-based fee. A particular LLC may avoid one charge because of its circumstances, but that does not eliminate the other obligations.

What Is the California LLC Fee Schedule for 2026?

The 2026 schedule includes an $800 annual tax and an additional fee of $900 at $250,000, $2,500 at $500,000, $6,000 at $1 million, and $11,790 at $5 million in applicable total income. The stated thresholds identify where each fee tier begins.

Do You Have to Pay the $800 California LLC Fee?

Most California LLCs subject to the annual tax must pay the full $800. Limited exceptions may apply based on tax classification, exempt status, a qualifying short taxable period, or another statutory rule. Do not rely on inactivity alone, since an entity that has not formally closed can continue accruing obligations.

How Do You Pay the $800 LLC Fee Online in California?

Pay the $800 annual tax through the Franchise Tax Board's business payment service and select the annual tax payment type for the correct year. Confirm the LLC's identification information and retain the confirmation number. Do not also mail Form 3522 unless the current payment instructions specifically require it.

Do You Have to Pay an Annual Fee for an LLC in California?

Yes, most covered California LLCs have a recurring $800 annual tax obligation. The income-based fee is also annual when the LLC reaches the relevant income threshold. Separate biennial filings, local licenses, or industry permits may create additional costs, but they follow their own schedules and payment procedures.