United States · LLC state costs
California LLC annual cost calculator.
Enter total California income and the number of LLCs. See the $800 annual tax, the fee band your income falls in, the combined cost and the distance to the next step.
General information, not legal or tax advice
This applies the Franchise Tax Board figures to the income you enter. It is general information, not tax advice, and does not replace the FTB instructions or a tax professional. Nothing you enter leaves your browser and nothing is stored.
Your LLC
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What a California LLC pays each year
Every LLC doing business or organized in California pays an annual tax of $800, due even if the LLC does no business, until it is cancelled. On top of that, an LLC with more than $250,000 of California income pays an annual fee that steps up in four tiers. The tool adds the two: annual state cost = $800 + fee for your income tier, multiplied by the number of LLCs you enter.
Worked examples. An LLC with $300,000 of California income pays $800 plus a $900 fee, $1,700 in total, about $141.67 a month, or 0.57 percent of that income. An LLC with $1,200,000 pays $800 plus $6,000, $6,800. An LLC with no California income still owes the $800 tax and no fee.
| Total California income | LLC fee | Tax + fee |
|---|---|---|
| Under $250,000 | $0 | $800 |
| $250,000 to $499,999 | $900 | $1,700 |
| $500,000 to $999,999 | $2,500 | $3,300 |
| $1,000,000 to $4,999,999 | $6,000 | $6,800 |
| $5,000,000 or more | $11,790 | $12,590 |
Method and assumptions
The tax amount, the four income bands and the fee for each band are the figures on the Franchise Tax Board's limited liability company page, keyed by hand on the retrieval date below. Income is rounded to the nearest dollar before the band is chosen, so an LLC at exactly $250,000 is in the first fee band. The tool lists the next band so you can see how far you are from a step. The fee is a step function, which means one extra dollar of income can add hundreds of dollars of fee, and the model treats your income as a number you enter, not a forecast.
The FTB's page says the first-year exemption from the annual tax applied only to tax years beginning on or after January 1, 2021 and before January 1, 2024, so it is not applied here. The first-year tax is due by the 15th day of the 4th month from the date the LLC files with the Secretary of State, and later payments by the 15th day of the 4th month of the taxable year. The fee is estimated and paid by the 15th day of the 6th month of the current tax year.
What this does not cover
- Income tax, the separate corporate or pass-through elections, and any payment on behalf of nonresident members.
- Secretary of State filing fees, the Statement of Information, and registered agent costs.
- Penalties and interest for late payment, and the underpayment rules on the fee.
- How total California income is defined for your LLC. Follow the FTB instructions or ask a tax professional.
- Any other state. See the Delaware LLC calculator and the Texas threshold checker.
Source, retrieved October 19, 2026.
- California Franchise Tax Board: Limited liability company
Frequently asked questions
How much does a California LLC pay each year?
At least $800 in annual tax. An LLC whose total California income is $250,000 or more also pays a fee of $900 ($250,000 to $499,999), $2,500 ($500,000 to $999,999), $6,000 ($1,000,000 to $4,999,999) or $11,790 ($5,000,000 or more).
Do I owe the $800 if my LLC made no money?
Yes. The FTB says the annual tax is due even if the LLC is not conducting business, until the LLC is cancelled. Cancelling within one year of organizing, using the short form, avoids the tax for the first tax year.
Is there a first-year exemption?
Only for tax years beginning on or after January 1, 2021 and before January 1, 2024, according to the FTB page. An LLC organized now is not covered by that exemption, so the tool charges the tax in full.
When are the tax and the fee due?
The first-year annual tax is due by the 15th day of the 4th month from the date the LLC files with the Secretary of State, and later payments by the 15th day of the 4th month of the taxable year. The fee is estimated and paid by the 15th day of the 6th month of the current tax year, using the FTB's estimated fee form.
Is the fee based on profit or on income?
On total California income, according to the FTB page, not on a profit figure. The FTB points to its instructions and forms for how the amount is measured, so check them before choosing a band.
Does this include other California costs?
No. It covers the annual tax and the LLC fee only. Secretary of State fees, registered agent fees, local business licences and income tax are separate.