California charges $70 to file Articles of Organization (Form LLC-1), then a $20 Statement of Information. The Franchise Tax Board also charges an $800 annual LLC tax.
Filing fee$70
Ongoing state fee$800 annual tax + $20 Statement of Information every 2 years
DeadlineSOI within 90 days of formation, then every 2 years in the filing window based on the formation month. $800 tax due the 15th day of the 4th month of the taxable year.
How to start an LLC in California
Pick a name and check it is available with the Secretary of State.
Choose an agent for service of process: a California resident with a California street address (no PO box), or a registered corporate agent.
File Articles of Organization (Form LLC-1) and pay $70.
File a Statement of Information within 90 days of forming ($20).
Get an EIN from the IRS. It is free.
Pay the $800 annual LLC tax to the FTB, and file a Statement of Information every 2 years.
The Franchise Tax Board charges California LLCs an $800 annual tax. It is due by the 15th day of the 4th month of the LLC's taxable year. LLCs with more than $250k of gross income also pay an LLC fee by income tier: $900, $2,500, $6,000 or $11,790.
There is no current first-year exemption. The first-year $800 exemption applied only to tax years 2021 to 2023.
FTB late penalty amounts were not stated on the official pages checked.
File within 90 days of formation, then every 2 years in the filing window based on your formation month. The fee is $20. The Secretary of State penalty for not filing is $250.
California LLC fees and deadlines Cited (official pages)
Filing office
Secretary of State (formation, Statement of Information); Franchise Tax Board (tax)
Formation fee details
$70 Articles of Organization (LLC-1).
Year-1 state total
$890 ($70 + $800 tax + $20 Statement of Information)
Ongoing filing
Statement of Information (SOS); annual LLC tax and, above $250k gross income, an LLC fee (FTB)
Ongoing fee
SOI $20 every 2 years; annual tax $800; LLC fee $900/$2,500/$6,000/$11,790 by income tier above $250k
Deadline
SOI within 90 days of formation, then every 2 years in the filing window based on the formation month. $800 tax due the 15th day of the 4th month of the taxable year.
Late penalty
$250 SOS penalty for failing to file the SOI. FTB late penalties not stated on the official pages checked.
Newspaper publication
None found
Registered agent
Yes – agent for service of process (Corp. Code §17701.13)
Notes
The first-year $800 exemption applied only to tax years 2021-2023 (FTB). There is no current first-year exemption.
Checked November 12, 2026. Fees can change; confirm on the state's site before filing.
Questions
How much does an LLC cost in California?
The state filing fee is $70, and the Statement of Information is $20. The FTB charges an $800 annual tax on top, so the first year is at least $890 in state fees.
Is the first year of the $800 California LLC tax free?
No. That exemption applied only to tax years 2021 to 2023.