California LLC cost
California LLC cost in 2026
- A new California LLC pays the state $890 in its first year: $70 to file Articles of Organization, $20 for the Statement of Information and the $800 annual tax.
- The Franchise Tax Board collects $800 a year from every California LLC, first year included for LLCs formed on or after January 1, 2024.
- LLCs with $250,000 or more of total California income, meaning gross income plus cost of goods sold, also owe an LLC fee of $900 to $11,790 a year.
California LLC filing fee and other Secretary of State fees
| Filing | Fee (2026) |
|---|---|
| Articles of Organization, Form LLC-1 | $70 |
| Statement of Information, Form LLC-12 | $20, within 90 days and every two years |
| Name reservation, optional | $10 |
| Certificate of Amendment, Form LLC-2 | $30 |
| Certified copy of any filing | $5 |
The Secretary of State charges nothing to dissolve or cancel an LLC. An LLC pays nothing for a registered agent when a member with a California street address takes the role. For the Statement of Information filing windows, see the California statement of information guide.
California LLC annual fee: the $800 tax and the LLC fee
The LLC pays the first $800 to the Franchise Tax Board (FTB) on Form 3522 by the 15th day of the fourth month after it files its Articles. For later years, the LLC pays by the 15th day of the fourth month of its tax year.
LLCs formed from January 1, 2021 through December 31, 2023 owed no first-year tax. An LLC that files a short-form cancellation within 12 months of forming owes no first-year tax either.
| Total California income | LLC fee (2026) |
|---|---|
| $250,000 to $499,999 | $900 |
| $500,000 to $999,999 | $2,500 |
| $1,000,000 to $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
The LLC pays the fee as an estimate on Form 3536 by the 15th day of the sixth month of its tax year. FTB charges a 10 percent penalty on the shortfall when the LLC's estimate is below the final fee, unless the estimate was at least the prior year's fee.
First-year cost for a City of San Diego LLC
A single-member Sorrento Valley LLC formed March 10, 2026, trading under a brand name with no employees and income under $250,000, pays:
| Date | Payment | Amount |
|---|---|---|
| March 10, 2026 | Articles of Organization | $70 |
| By June 8, 2026 | Statement of Information | $20 |
| By June 15, 2026 | First annual tax, Form 3522 | $800 |
| Within 15 days of opening | City of San Diego business tax certificate | $38 |
| Within 40 days of opening | San Diego DBA, a fictitious business name filing | $54 |
| Year one | Total | $982 |
The LLC pays the next $800 by April 15, 2027, on a calendar tax year, and the newspaper bills separately for the four weekly notices.
LLCs in other San Diego County cities pay their own city's business license fee.
When to hire a CPA for an LLC
An LLC taxed as an S corporation files Form 100S and pays the S corporation tax: 1.5 percent of California net income, with an $800 minimum. An owner weighing that election, or running an LLC with income from several states, can ask a CPA for a projection before filing the Articles. Start with how to choose a CPA.