The state filing fee to form an LLC in California is $70 as of October 1, 2026. The $70 is the state filing fee only. California’s annual LLC tax is generally $800 for LLCs doing business or organized there; other tax and fee rules may apply.
Read the official California source ↗Formation and ongoing requirements at a glance
| Formation document, method and charges | Articles of Organization (LLC-1), $70. File through bizfile Online or submit the paper form. In-person special handling can add $15. |
|---|---|
| Recurring filing and amount | Generally $800 annual LLC tax, a $20 Statement of Information every two years and a possible income-based LLC fee. For an eligible first taxable year beginning in 2027-2029, current §17941(g)(2) sets the first-year tax at $400. Later-year tax remains generally $800. |
| First and later deadlines | Initial $20 Statement of Information within 90 days, then every two years. First annual tax: 15th day of the fourth month after filing, under FTB guidance. Later annual tax: 15th day of the fourth month of the taxable year. Use FTB instructions for the exact filing period and any exceptions. |
| Registered agent and office | Use a California-resident individual or a corporation qualified under Corporations Code §1505 as agent for service of process. An individual needs a California street address. The LLC-1 form separately requires principal and mailing address information. |
| Next steps after filing | Keep the filed articles, set the operating agreement and obtain an EIN when needed. File the initial Statement of Information, review FTB classification and accounts, and check local permits. Cancellation requires state filings; inactivity alone does not end the tax. |
| Taxes and exceptions | The income-based LLC fee can apply once total California income reaches $250,000. Corporate tax classification follows different rules. First-year, short-year, cancellation and military exceptions need review. Do not assume the 2021-2023 first-year exemption applies in 2026. |
Official sources for these requirements
- bpd.cdn.sos.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- www.ftb.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- www.sos.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- www.sos.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- leginfo.legislature.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- leginfo.legislature.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
- www.ftb.ca.gov - official filing, reporting or tax guidance - reviewed October 1, 2026
The cost breakdown
| State filing | $70 · Articles of Organization (LLC-1) |
|---|---|
| Other charges | The $70 is the state filing fee only. California’s annual LLC tax is generally $800 for LLCs doing business or organized there; other tax and fee rules may apply. |
| Ongoing obligations | California’s Franchise Tax Board says LLCs organized or doing business in California generally owe an $800 annual tax. Check exceptions and current deadlines. |
What the official source says
California’s official LLC-1 form lists a $70 filing fee. Its Franchise Tax Board separately describes a generally applicable $800 annual LLC tax. See the state source ↗ See also the California Franchise Tax Board ↗.
Before you file
Check the current state filing instructions, choose a registered agent that meets the state rules, and budget separately for any annual obligations. If you will operate in another state, you may also need to register there. This guide is a cost starting point, not a filing service.
Budget for the first year and later years
First year: Start with the state formation figure above. Add a qualified registered agent (a paid service only if needed), any registration where you actually operate, local permits and chosen professional services. There is no universal total.
Later years: An LLC organized or doing business in California generally owes $800 annual tax even without activity until cancellation. A separate fee may apply at higher California income. An initial Statement of Information and subsequent biennial statements also apply. Official state source
For an eligible first taxable year beginning in 2027-2029, California law reduces the annual LLC tax to $400. Read the first-year tax update and eligibility rules.
Checked October 1, 2026. Recheck year-specific fees and deadlines.
Registered agent and public information
Review agent and business-address fields in state filings and search before assuming an agent service provides privacy. Official agent or filing guidance
Another state-specific step
The initial Statement of Information is due within 90 days and subsequent statements every two years; current SOS filing fee for an LLC is $20. The broad first-year $800 waiver applied to 2021-2023, not automatically 2026. Official guidance
Questions before filing
- Where is the work actually done, and are there employees, an office or property in another state?
- Which filings and taxes continue in later years, even if revenue is zero?
- Which addresses and management details appear in state records?
- What does the agent cost, if a paid service is needed?
Related decisions: Texas vs Wyoming · agent privacy · nonresident banking · a year with no income.
These facts are not a personal tax, legal or licensing determination. Confirm the latest source and the facts of your case before filing.
Compare your situation
Frequently asked questions
What does it cost to keep an LLC in California?
An LLC organized or doing business in California generally owes $800 annual tax even without activity until cancellation. A separate fee may apply at higher California income. An initial Statement of Information and subsequent biennial statements also apply. Costs for an agent service, taxes, licenses or other-state registration are separate and depend on your case.
Can a paid registered agent make a California LLC anonymous?
No blanket anonymity follows from paying an agent. Review agent and business-address fields in state filings and search before assuming an agent service provides privacy.
Does a California LLC owe $800 without revenue?
Generally an LLC organized or doing business in California owes $800 annual tax while active, even without operations, subject to state exceptions and cancellation rules.
Does a Wyoming LLC avoid California tax if it works in California?
No automatic exemption comes from Wyoming formation. California generally assesses the annual LLC tax on LLCs doing business there; registration and income-based fees require separate fact checks.
How much does it cost to form an LLC in California?
The state filing fee to form an LLC in California is $70 as of October 1, 2026. The $70 is the state filing fee only. California’s annual LLC tax is generally $800 for LLCs doing business or organized there; other tax and fee rules may apply.
Does the $70 cover every cost?
No. The $70 is the state formation filing amount. The $70 is the state filing fee only. California’s annual LLC tax is generally $800 for LLCs doing business or organized there; other tax and fee rules may apply.
When must a California LLC file its first Statement of Information?
Within 90 days of initial registration. The current filing fee is $20, with later statements every two years.
Does the $400 first-year California tax apply to a 2026 first taxable year?
No. Current §17941(g)(2) applies to an eligible first taxable year beginning in 2027-2029. The payment date does not establish eligibility.
Checked October 1, 2026. Government fees and rules can change. Use the official source linked above for the latest requirements; this page is general information, not legal or tax advice.
Which state guide fits your filing?
Compare the state filing method, first report deadline and agent rules before forming:
More state guides to compare
How does the California LLC cost compare with other states?
Compare California with nearby states: Nevada LLC cost.
Comparing California with other formation states? See the Delaware LLC cost, Nevada LLC cost and Wyoming LLC cost guides, or scan every state in the 50-state and DC fee table.
If you will work in a different state than the one you form in, read cheapest state for an LLC when you operate elsewhere.