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California

Setup: No fixed time. The Secretary of State's processing-dates page updated 1 October 2026 shows LLC and corporate online formations being reviewed for requests received 29 September 2026; 24-hour expedite is $350 and same-day $750.Remote setup possibleOfficial site

California Secretary of State registers LLCs and corporations; an LLC owes the Franchise Tax Board an $800 annual tax from its first year, while a new corporation is exempt from the $800 minimum for its first year.

State filing fees

Fees as published by the state. A formation service and a registered agent cost extra.

LLC · Articles of Organization (Form LLC-1)Includes: State filing fee for the Articles of Organization, online through bizfile Online or by mail.Not included: Annual LLC tax of $800 payable to the Franchise Tax Board (state tax), due the 15th day of the 4th month after filing, listed under extra fees. Initial Statement of Information, $20, due within 90 days (state fee). Agent for service of process with a California street address (required; price set by the agent). Optional 24-hour expedite $350 or same-day $750.
70 USDOfficial
Corporation · Articles of Incorporation (stock corporation)Includes: State filing fee for Articles of Incorporation providing for shares, filed online.Not included: Initial Statement of Information, $25, due within 90 days (state fee). Agent for service of process who resides in California or a registered corporate agent (required; price set by the agent). The $800 minimum franchise tax is not due in the first year for a newly incorporated corporation. Optional 24-hour expedite $350 or same-day $750.
100 USDOfficial

Other state fees

Annual LLC tax, first year (LLC, due 15th day of the 4th month after filing)
800 USDOfficial
Initial Statement of Information (LLC, due within 90 days)
20 USDOfficial
Initial Statement of Information (corporation, due within 90 days)
25 USDOfficial

Each year

LLCAnnual LLC tax payable to the Franchise Tax Board, due the 15th day of the 4th month of each tax year. LLCs with California income of $250,000 or more also pay an LLC fee of $900 to $11,790 by the 15th day of the 6th month. A Statement of Information ($20) is filed every two years.
800 USD a yearOfficial
CorporationMinimum franchise tax after the first year; the annual tax is the greater of 8.84% of net income or $800. A Statement of Information ($25) is filed every year.
800 USD a yearOfficial

The company

Registered agent. Yes. A California LLC or corporation must have an agent for service of process: an individual who resides in California with a street address, or a registered corporate agent; the entity cannot be its own agent.

Owner privacy. Form LLC-1 asks only whether the LLC is run by one manager, more than one manager or all members, with no names, but the Statement of Information due within 90 days must list at least one manager or member with name and address.

State taxes and fees. An LLC pays an $800 annual tax plus an LLC fee of $900 to $11,790 once California income reaches $250,000. A C corporation pays the greater of 8.84% of net income or $800, with the minimum waived in its first year.

Side by side

Know before you choose

  • California is the most expensive state in this set to keep an LLC: the $800 annual tax applies from year one for LLCs formed after 2023.
  • The first-year exemption from the $800 LLC tax applied only to tax years 2021 to 2023 per the Franchise Tax Board; one non-official guide says it was made permanent, which the Board's page does not show.
  • The LLC-1 filing has no member or manager names, but the Statement of Information within 90 days lists at least one manager or member publicly; the owner-privacy source is an agency instruction copy.
  • A $250 penalty applies if the Statement of Information is not filed.
  • The corporation and LLC fee figures were read from Secretary of State pages for cannabis filers and a 2018 fee schedule PDF, plus Government Code 12190; check the current bizfile fee page.
  • California LLCs cannot provide licensed professional services.

Sources

Read on 2 Oct 2026.