California — statewide
California Franchise Tax Board
In short
California Franchise Tax Board issues 1 permit we publish for California — statewide, last verified 2026-09-03. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Annual LLC Tax and Minimum Franchise Taxonly if it applies to you | California Franchise Tax Board | $800 a year for every LLC and every corporation. An LLC with California total income of $250,000 or more pays a further gross receipts fee on top: $900 from $250,000, $2,500 from $500,000, $6,000 from $1,000,000 and $11,790 from $5,000,000 | annual, until the entity is cancelled | 2026-09-03 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Annual LLC Tax and Minimum Franchise Tax
The $800 is the real cost of operating a registered entity in California and it is due whether or not the business trades — the Franchise Tax Board's own wording is that it applies "even if you are not conducting business, until you cancel your LLC". Read the first-year position carefully, because most secondary advice is out of date: the waiver removing the first-year $800 for LLCs covered tax years beginning on or after 1 January 2021 and BEFORE 1 January 2024, so an LLC formed now owes it immediately, payable by the 15th day of the 4th month after registering. A newly incorporated CORPORATION is still exempt in its first taxable year, and that exemption carries no sunset — a genuine difference between the two structures. Above $250,000 of California total income an LLC owes the gross receipts fee as well, estimated and paid by the 15th day of the 6th month of the current tax year.
Contact
- Jurisdiction
- California — statewide
- Phone
- Not verified — use the website
- Website
- www.ftb.ca.gov/
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- California Franchise Tax Board — Corporations: minimum franchise taxCalifornia Franchise Tax Board · primary source · retrieved 2026-09-03
- California Franchise Tax Board — Limited liability company: annual tax and LLC feeCalifornia Franchise Tax Board · primary source · retrieved 2026-09-03
Other California statewide offices
- California Secretary of State, Business Programs Division
- California Department of Public Health, Food and Drug Branch
- California Board of Barbering and Cosmetology
- California Department of Social Services, Community Care Licensing Division
- California Department of Tax and Fee Administration
- California Veterinary Medical Board
- Contractors State License Board
California jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.