How to form an LLC in California

California's formation fee is low, but its yearly costs are among the highest in the country. This guide sets out the filing, the early deadlines and the $800 annual tax, so the total cost is clear before you start.

By Muhammad Bilal, Chartered Accountant. Reviewed by Hamza Fida, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

To form an LLC in California, file Articles of Organization (Form LLC-1) with the Secretary of State through bizfile Online and pay $70. Within 90 days, file an initial Statement of Information for $20, then every two years. Every California LLC also pays an $800 minimum annual tax to the Franchise Tax Board, plus a fee once California gross receipts reach $250,000.

At a glance

State filing fee
$70 for Articles of Organization
Initial Statement of Information
$20, within 90 days of formation
Statement of Information after that
$20 every two years
Annual LLC tax
$800 minimum, to the Franchise Tax Board
Additional LLC fee
Once California gross receipts reach $250,000
Where to file
bizfile Online, California Secretary of State
How to form an LLC in CaliforniaState filing fee: $70 for Articles of Organization; Initial Statement of Information: $20, within 90 days of formation; Statement of Information after that: $20 every two years; Annual LLC tax: $800 minimum, to the Franchise Tax Board; Additional LLC fee: Once California gross receipts reach $250,000; Where to file: bizfile Online, California Secretary of State.KEY FACTS AT A GLANCEHow to form an LLC in CaliforniaState filing fee$70 for Articles ofOrganizationInitial Statement of Information$20, within 90 days offormationStatement of Information after that$20 every two yearsAnnual LLC tax$800 minimum, to theFranchise Tax BoardAdditional LLC feeOnce California grossreceipts reach $250,000Where to filebizfile Online,California Secretary ofStateChecked against official sourcesTax BakersHow to form an LLC in CaliforniaState filing fee: $70 for Articles of Organization; Initial Statement of Information: $20, within 90 days of formation; Statement of Information after that: $20 every two years; Annual LLC tax: $800 minimum, to the Franchise Tax Board; Additional LLC fee: Once California gross receipts reach $250,000; Where to file: bizfile Online, California Secretary of State.KEY FACTS AT A GLANCEHow to form an LLC in CaliforniaState filing fee$70 for Articles of OrganizationInitial Statement of Information$20, within 90 days of formationStatement of Information after that$20 every two yearsAnnual LLC tax$800 minimum, to the Franchise Tax BoardAdditional LLC feeOnce California gross receipts reach$250,000Where to filebizfile Online, California Secretary ofStateChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Who should form an LLC in California?

Anyone who lives in California or runs their business from there. If you form in another state but operate in California, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.

How do you form an LLC in California, step by step?

  1. Choose and check the name

    Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.

  2. Appoint a registered agent

    A person or company with a physical street address in California. See what a registered agent is.

  3. File the Articles of Organization

    Online through bizfile Online, the Secretary of State's portal, with the $70 fee. The form asks for the name, business addresses, registered agent and management structure.

  4. Get an EIN and sign an operating agreement

    The EIN is free from the IRS. See LLC operating agreement.

  5. Register for state taxes

    Sales tax and payroll as needed. Then note the first yearly filing date.

What does California require every year?

  • Statement of Information: $20, first within 90 days of formation, then every two years.
  • Annual LLC tax: $800 minimum to the Franchise Tax Board, due by the 15th day of the 4th month of each tax year, including the first year.
  • LLC fee: an additional fee, on a scale starting once California gross receipts reach $250,000, paid with Form 568.

The $800 is due even if the LLC has no income or loses money.

Deadlines and penalties are set out in California LLC yearly filings.

Which California return does an LLC file?

Form 568 each year, whatever its federal tax treatment, reporting the annual tax and any LLC fee. A single-member LLC still files it. See franchise tax explained.

Should you file it yourself or use a formation service?

Filing yourself costs only the state fee, and the California filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.

Can a non-resident form an LLC in California?

Yes. California has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a California street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.

What happens if you miss a required report?

The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.

Which California taxes apply to an LLC?

The $800 annual tax and the gross receipts fee apply to LLCs organized, registered or doing business in California. Owners pay California income tax on their share of profit, and California has a statewide sales tax. S corporations also pay a 1.5% franchise tax with an $800 minimum.

If you sell online, see California sales tax for online sellers.

Federally, a California LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.

Want your California LLC formed?

We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every California deadline for you.

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Questions people ask

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

$70 to file Articles of Organization and $20 for the initial Statement of Information, plus the $800 minimum annual tax.

Do California LLCs pay $800 in the first year?

Yes. The $800 annual tax is due for the first year, by the 15th day of the 4th month.

When is the California Statement of Information due?

Within 90 days of formation, then every two years, for $20.

Does a single-member California LLC file Form 568?

Yes. Every LLC organized, registered or doing business in California files Form 568.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. California Secretary of State: bizfile Online
  2. California Revenue and Taxation Code section 17941: LLC annual tax
  3. California Revenue and Taxation Code section 17942: LLC fee
  4. IRS: Get an employer identification number
  5. IRS: Employer identification number, including international applicants

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

Starting a US companyHow much does it cost to start an LLCBusiness tax by entity typeFranchise tax explained: which states charge itStarting a US companyShould you form your LLC in your home state or another state

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This guide is general information. It is not tax or legal advice for your situation.