California LLC Annual Tax & Fee Calculator
Calculate your total annual costs for operating an LLC in California. Get detailed breakdowns of the $800 minimum franchise tax, gross receipts fees (up to $11,790), and required filing costs for 2025.
Business Status
Existing LLC
New LLC Formation
Annual Gross Receipts ($100,000)
Gross receipts are your total business income before expenses and deductions.
Need Registered Agent Service?
Required if no CA address or want privacy
First Year Total: $880
Cost Breakdown
First Year Total
$880
Required Annual Fees
- Annual Tax (Minimum): $800
- Gross Receipts Fee: $0
- Statement of Information (Biennial): $10
One-Time Formation Costs
- CA Secretary of State Filing Fee: $70
- Federal EIN (Tax ID): Free
Basic LLC Costs
At your revenue level, you'll only pay the minimum $800 annual tax plus filing fees. California LLCs provide strong liability protection, but consider the ongoing costs versus your business income.
California LLC Tax Calendar & Deadlines
Important dates for California LLC tax compliance.
New LLC First Year
- Formation Date
File Articles of Organization ($70) - Within 90 Days
File Statement of Information ($20) - 15th Day of 4th Month
Pay first $800 franchise tax (Form 3522)
Annual Requirements
- April 15th
Annual franchise tax payment due ($800) and LLC Return (Form 568) - June 15th
Estimated fee payment if expecting gross receipts fees - Every 2 Years
Statement of Information ($20) - due during filing month
California LLC Tax Forms
Required forms for California LLC tax compliance.
Form 568
LLC Return of Income
Annual return reporting your LLC's income, deductions, and each member's share. Due April 15th.
Form 3522
LLC Tax Voucher
Payment voucher for the $800 annual franchise tax. Due April 15th for existing LLCs.
Form 3536
Estimated Fee
For LLCs expecting gross receipts fees. Estimated payment due June 15th if income exceeds $250K.
Form LLC-12
Statement of Information
Filed with Secretary of State every 2 years. Updates LLC officers, managers, and address. $20 fee.
Form LLC-1
Articles of Organization
One-time formation document filed with CA Secretary of State. $70 filing fee.
Federal Form 1065
Partnership Return
Multi-member LLCs file this with the IRS. Single-member LLCs report on Schedule C instead.
Compare California LLC Costs to Other States
See how California's LLC fees compare to other popular states for business formation.
| State | Filing Fee | Annual Fee | Notes | Calculator |
|---|---|---|---|---|
| California | $70 | $800/yr | + Gross receipts fee | - |
| Texas | $300 | $0/yr | No annual fee for most | View |
| Florida | $125 | $138.75/yr | Standard fees | View |
| Delaware | $110 | $300/yr | Business court, privacy | View |
| Wyoming | $100 | $60/yr | No state income tax | View |
| New York | $200 | $9/yr | + Publication req. | View |
What This Calculator Includes
$800 Annual Tax
Minimum franchise tax
Gross Receipts Fees
Based on revenue
Filing Fees
Statement of Information
Optional Services
Registered agent costs
Important California LLC Requirements
- $800 Tax Due Regardless of Income
The minimum franchise tax is owed even if your LLC makes no money or operates at a loss. - First-Year Tax Timing
The first $800 payment is due by the 15th day of the 4th month after formation. - Statement of Information Required
Must be filed within 90 days of formation and every 2 years thereafter ($20 fee). - Gross Receipts Based on Total Income
The gross receipts fee is calculated on total revenue, not profit or net income. - Registered Agent Required
All California LLCs must have a registered agent with a physical CA address. - Operating Agreement Recommended
While not required by state law, an operating agreement is strongly recommended for all LLCs.
Frequently Asked Questions
How much does an LLC cost in California?
What is the $800 California LLC fee?
How do I pay my LLC taxes in California?
What is the California LLC gross receipts fee?
When are California LLC taxes due?
Can I avoid the $800 California LLC fee?
What forms do I need to file for a California LLC?
Is the California LLC fee deductible?
Official Resources
This calculator is based on current California LLC tax requirements from official sources:
- California Franchise Tax Board - LLC Information
- California Secretary of State - Business Forms
- FTB Form 3556 - Entity Tax Information
Fees are subject to change. This calculator provides estimates based on current California tax law. Consult with a tax professional or attorney for advice specific to your situation. Last updated: January 2025.