California

How to Start an LLC in California

To start an LLC in California, you must file Articles of Organization with the California Secretary of State.

• Filing Fee: $70

• Approval Time: 8 business days

• Note: As of 2025, California no longer accepts LLC formation filings by mail. You must file online.

8 Steps to Form a California LLC

• Choose an LLC Name

• Select a Registered Agent

• File Articles of Organization

• Create an Operating Agreement

• Get an EIN from the IRS

• File a Statement of Information

• Pay the $800 Annual Franchise Tax & Estimated Fee (if applicable)

• File Form 568 (or 100 / 100S, depending on tax classification)
  
  

If you want to form your LLC yourself, follow our free step-by-step guide below.
If you want someone to handle it for you, we recommend RAINC.

California LLC Costs

Fee Type                               Amount            Frequency

Articles of Organization             $70                 One-time

Statement of Information           $20               Every 2 years

Annual Franchise Tax                $800              Every year

Estimated Total (2 years)        $820     

California LLC Processing Time

• Online Filing: 8 business days

• Note: Mail filings are no longer accepted.

Statement of Information (Form LLC-12)

All California LLCs must file a Statement of Information within 90 days of formation, and then every 2 years.

• Filing Fee: $20

• Filing Method: Online

• Due:

  • Initial: Within 90 days of approval

  • Ongoing: Every 2 years by your LLC’s Anniversary Date

$800 Annual Franchise Tax

All LLCs in California must pay an $800 Annual Franchise Tax, regardless of income or business activity.

• Filing Due: 4.5 months after your LLC is approved

  • Example: If approved in May 2025, the tax is due August 15, 2025
    
    

• Ongoing Due Date: April 15th each year

• How to File: Online or by mail using Form 3522
  
  

Estimated Fee (Form 3536)

If your LLC earns over $250,000 in gross receipts per year, you must also pay an Estimated Fee.

• Filing Due:

  • Initial: 6 months after formation (e.g., October 15 if formed in May)

  • Ongoing: June 15 each year

• How to File: Use Form 3536

Annual LLC Tax Filing: Form 568 (or 100 / 100S)

Every California LLC must file a state-level tax return with the Franchise Tax Board (FTB).

• LLCs taxed as:

  • Sole Proprietorship, Partnership, or Qualified Joint Venture → Form 568

  • C-Corporation → Form 100

  • S-Corporation → Form 100S
    
    

• Due Date:

  • March 15 or April 15, based on IRS classification

  • Note: FTB grants a 6- or 7-month extension to file, but not to pay
    
    

Need help choosing the right tax return for your LLC? See our full guide: California LLC Form 568.