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Forming an LLC or Corporation in California

Filing fees, annual reports, state taxes and the California rules to know before you form or register a company.

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At a glance

LLC filing fee$70 · Form LLC-1 – Articles of Organization

Corporation filing fee$100

ProcessingOnline about 5 days or less; by mail 10+ days. Expedite: 24-hour $350, same-day $750.

Name reservation$10 for 60 days.

Keeping the company active

LLCsStatement of Information (LLC-12), $20, within 90 days of formation and then every two years. A $250 penalty may be assessed for not filing.

CorporationsStatement of Information (SI-550), $25, within 90 days and then every year.

State taxes on the company

LLC annual tax: $800 a year, from the first year (the first-year exemption covered only 2021–2023). LLCs with California income of $250,000 or more also pay an LLC fee of $900 to $11,790.
Corporations: 8.84% franchise tax with an $800 minimum (S corporations 1.5%, $800 minimum). New corporations do not pay the minimum tax in their first year.

Good to know

Once registered, the company must file a Franchise Tax Board return every year, even with no business or income.
Cancelling an LLC within 12 months of forming it with the short-form cancellation can avoid the $800 for the first year. From July 1, 2026 closures must be filed online.

Other filings

Registered agentRequired. The registered agent must have a physical street address in the state (a P.O. box is not accepted).

Registering an out-of-state companyForeign LLC registration (LLC-5): $70, with a current good-standing certificate from the home state.

Closing the companyCertificate of cancellation: no fee, filed online.

ReinstatementRevivor: file the current Statement of Information with the Secretary of State and all past-due returns with the Franchise Tax Board, pay the back taxes and file FTB 3557.

Common questions

How much does it cost to form an LLC in California?

The state filing fee is $70. Online about 5 days or less; by mail 10+ days. Expedite: 24-hour $350, same-day $750.

Does a California LLC have to file an annual report?

Statement of Information (LLC-12), $20, within 90 days of formation and then every two years. A $250 penalty may be assessed for not filing.

What state taxes does a California company pay?

LLC annual tax: $800 a year, from the first year (the first-year exemption covered only 2021–2023). LLCs with California income of $250,000 or more also pay an LLC fee of $900 to $11,790. Corporations: 8.84% franchise tax with an $800 minimum (S corporations 1.5%, $800 minimum). New corporations do not pay the minimum tax in their first year.

How do I reinstate a dissolved California company?

Revivor: file the current Statement of Information with the Secretary of State and all past-due returns with the Franchise Tax Board, pay the back taxes and file FTB 3557.

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