California LLC cost
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A California LLC costs $70 to file. The real cost is the $800 annual tax every California LLC owes the Franchise Tax Board, whether it earns anything or not, until you cancel it. Add the $20 Statement of Information within 90 days of forming and every two years after. For an LLC whose first tax year begins between January 1, 2027 and December 31, 2029, the first year's tax is $400, so year one costs $490. Form in 2026 and year one costs $890. Every year after the first is $800.
- To form
- $70
- Cheapest way to file
- Year one total
- $490
- $70 + $20 + $400 first-year tax (2027-2029); $890 if you form in 2026
- Every year after
- $800/yr
- Annual tax, plus the $20 Statement of Information every 2 years
Our recommendation
Budget $490 for year one and $800 for year two
If it's late in 2026 and you don't need the LLC yet, file on or after January 1, 2027. Your first tax year becomes a full year, and it costs $400 instead of $800 for a few weeks. If you need the LLC now, file now and budget $890. Either way, pay the FTB yourself with Web Pay; formation packages charge for the $70 filing, not the tax. Put the first due date and the 90-day Statement of Information on your calendar the day you're approved.
Every California LLC fee, line by line
What's required, what's optional, and where the total climbs past the filing fee.
| Item | Cost | Required? | |
|---|---|---|---|
| Articles of Organization (LLC-1) | $70 | Yes | Same fee online, by mail, or in person |
| Statement of Information (LLC-12) | $20 every 2 years | Yes (recurring) | First one due within 90 days of filing |
| Annual LLC tax (FTB 3522) | $800/yr | Yes (recurring) | First payment due 15th day of the 4th month after filing; then April 15 |
| Annual LLC tax, first taxable year beginning 2027-2029 | $400 first year, then $800/yr | Yes (recurring) | First taxable year only; every later year is $800 |
| LLC fee (FTB 3536) | $900-$11,790/yr | Only at $250,000+ CA income | $900 from $250K, $2,500 from $500K, $6,000 from $1M, $11,790 from $5M |
| Name reservation | $10 | Optional | Holds the name for 60 days |
| Agent for service of process service | $50-$200/yr | Optional | $0 if you are a California resident and serve yourself |
| In-person drop-off (Sacramento) | +$15 | Optional | Priority over mail |
| Expedited: 24-hour | +$350 | Optional | Online or drop-off |
| Expedited: same day | +$750 | Optional | Must be received by 9:30 a.m. |
| EIN | Free | Recommended | IRS direct |
| Operating agreement | Free if you draft it yourself | Yes (kept, not filed) | Kept with LLC records |
| City or county business license | Varies by locality | Usually | Set locally |
| Seller's permit (CDTFA) | Free | If you sell taxable goods | Register separately |
| Late Statement of Information penalty | +$250 | Only if late | 60 days after the delinquency notice |
| Late annual tax penalty | 5% + 0.5%/month | Only if late | Plus interest |
| Total (bare minimum DIY, $800 first year) | $890 in year one, then $800/yr + $20 every 2 years | — | $70 + $20 + $800; self-serve agent, before local license fees. A late-year filing also owes the next year's $800 by April 15. |
| Total (bare minimum DIY, first taxable year beginning 2027-2029) | $490 in year one, then $800/yr + $20 every 2 years | — | $70 + $20 + $400 first-year tax |
| Total (typical first year with commercial agent) | $940-$1,090 + local license | — | $890 in state costs plus a typical agent for service of process; $400 less if your first taxable year begins 2027-2029 |
What you pay California, and when
The recurring dates are the ones people miss. Put each one on your calendar the day the LLC is approved.
- Articles of Organization
- $70
- When you form, on bizfile Online or by mail.
- Statement of Information
- $20
- Within 90 days of filing, then every 2 years. Ignore the delinquency notice for 60 days and a $250 penalty applies.
- Annual tax, first year
- $800 / $400
- By the 15th day of the 4th month after you file. $400 if your first tax year begins in 2027 through 2029.
- Annual tax, every year after
- $800
- April 15 for a calendar-year LLC, until you cancel the LLC.
- LLC fee
- $900+
- Only at $250,000 or more of total California income. Estimate and pay by the 15th day of the 6th month.
California agent for service of process cost
California puts the name and street address of your agent for service of process on the public record, and the agent must be a California resident or a registered corporate agent. If you live in California and don't mind your address being public, you can be your own agent for free. A commercial agent, usually $50 to $200 a year, keeps your home address off bizfile and makes sure lawsuit papers and state notices reach you. It doesn't reduce the $800 annual tax or change any other California filing.
California LLC cost vs nearby states
Cheaper elsewhere doesn't mean cheaper for you. If you live and work in California, an out-of-state LLC still has to register here and pay California's fees too.
FAQ
How much does an LLC cost in California?
$70 to file, $20 for the first Statement of Information, and the annual tax to the Franchise Tax Board. The tax is normally $800. If your first tax year begins between January 1, 2027 and December 31, 2029, the first year is $400, making year one $490 instead of $890. After that, budget $800 a year plus $20 every two years.
Do I have to pay the $800 if my California LLC made no money?
Yes. The annual tax is owed every year the LLC exists on the Secretary of State's records, with or without income, until you cancel it. The one escape is the Short Form Cancellation: cancel within 12 months of forming and the FTB says the LLC isn't subject to the first year's tax.
When is the California $800 LLC tax due?
The first payment is due by the 15th day of the 4th month after the Secretary of State files your Articles: form on June 18, pay by September 15. After that, it is due April 15 each year for a calendar-year LLC. Late payment adds a 5% penalty plus 0.5% a month.
Is the first year of a California LLC $400?
Only if the LLC's first taxable year begins between January 1, 2027 and December 31, 2029. The reduced rate applies to that first year only; every year after is $800. LLCs formed before 2027 pay the full $800 in their first year. The 2021-2023 first-year exemption has ended.
How much is an agent for service of process in California?
Free if you live in California and serve yourself; your name and street address go on the public record. A registered corporate agent usually costs $50 to $200 a year and puts only its name on your filing.