StructureCost2026

What an LLC costs in California (2026)

Forming an LLC in California costs $70. After that the state charges Statement of Information (Form LLC-12), $20 every two years, and LLCs owe California LLC annual tax and California LLC fee.

CostAmountWhen
Articles of Organization (Form LLC-1)$70Once, to formsos.ca.gov
Statement of Information (Form LLC-12)Statement of Information (Form LLC-12), $20 every two yearsWithin 90 days of formation, then every two years by the end of the registration monthsos.ca.gov
California LLC annual tax$800 at $150,000 revenueYearlyftb.ca.gov
California LLC fee$800 at $150,000 revenueYearlyftb.ca.gov

LLC taxes in California by revenue

RevenueCalifornia LLC annual taxCalifornia LLC feeTotal with report fee
$50,000$800$0$810
$150,000$800$0$810
$500,000$800$2,500$3,310
$1,000,000$800$6,000$6,810
$3,000,000$800$6,000$6,810

Profit taken as two thirds of revenue where a tax is on net income.

California LLC annual tax: Due every year, including the first year. The first-year exemption only covered tax years 2021 to 2023.

California LLC fee: Based on total California income (gross receipts, roughly). Paid on top of the $800 annual tax.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $27,409 a year in California, fees included. An S corp election can lower it: LLC vs S corp in California.

Statement of Information costs $20 every two years.

Questions

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

$70 to file the Articles of Organization (Form LLC-1).

How much does an LLC cost per year in California?

Statement of Information (Form LLC-12), $20 every two years, plus California LLC annual tax and California LLC fee: $800 for a business with $150,000 of revenue and $100,000 of profit.

When is the California LLC report due?

Within 90 days of formation, then every two years by the end of the registration month.

Does an LLC pay California income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. California taxes personal income in 10 brackets, from 1% to 13.3% (2025, single filer).

Other states