Reference · California
California LLC requirements
Every requirement we've verified for a domestic LLC in California, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | California Secretary of State (formation, Statement of Information); Franchise Tax Board (annual LLC tax) |
|---|---|
| Formation filing fee | $70 |
| Filing fee notes | $70 for Articles of Organization (Form LLC-1) per official CA SOS fee schedule. |
| Standard processing | Not confirmed (SOS processing-times page returned 403/404). Online filing via bizfileonline.sos.ca.gov generally faster than mail. |
| Expedited options | Tiered expedited processing (24-hour, 4-hour, same-day) exists but current amounts unconfirmed. |
| Periodic report | Statement of Information (Form LLC-12) |
| Report frequency | biennial |
| Report fee | $20 |
| Report deadline | Initial Statement due within 90 days of registration; thereafter every two years during a filing period tied to the month of original registration. |
| Late penalty | Commonly reported as $250 for failure to file, NOT verified against a fetched official source. |
| Administrative dissolution | FTB/SOS can suspend or forfeit an LLC's rights, powers and privileges for failing to pay the annual tax/fee or file required statements. |
| State tax | $800 annual minimum franchise tax to FTB for every LLC organized in or doing business in California, due by the 15th day of the 4th month after formation and each tax year after. The temporary first-year exemption applied only to tax years beginning 2021-2023 and has EXPIRED - LLCs formed in 2026 owe $800 in year one. Additional income-based LLC fee if CA-source total income exceeds $250,000 ($900 to $11,790 by tier). |
| Minimum state tax | $800 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $890 |
Confidence
What we're less sure about
Verified against the official state page
- $70 + $20 initial Statement of Information + $800 first-year franchise tax = $890.
- Expedite fees and exact late-filing penalty unconfirmed.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- California Secretary of State (formation, Statement of Information); Franchise Tax Board (annual LLC tax) fee schedule (PDF) — bpd.cdn.sos.ca.gov
- California tax authority — ftb.ca.gov
- California Secretary of State (formation, Statement of Information); Franchise Tax Board (annual LLC tax) — sos.ca.gov
Keep reading
More on California, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- California filing deadlinesWhen the statement of information (form llc-12) is due, and what late costs
- What an LLC costs in CaliforniaThe whole first year — $890
- What an LLC costs in ArizonaNext door, $840 less
- What an LLC costs in OregonNext door, $690 less
- What an LLC costs in NevadaNext door, $465 less
- Alaska filing deadlinesAlso files every two years, not every year
- What an LLC costs in MassachusettsCosts about the same — $1,000
- What an LLC costs in MontanaThe cheapest state in the country — $35
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes