Form FS-05 · State fee file · Not a government filing
California LLC costs and state fees
California LLC costs include the formation filing, an annual Franchise Tax Board tax and a Statement of Information. The statement is due within 90 days of registration and every two years afterward. The projections include these fixed state charges, but California income can trigger an additional LLC fee that is excluded from the totals.
The cost answer
What does a California LLC cost?
Separate filing, annual tax and Statement of Information charges. Check payment timing and the excluded income-based fee before using the estimate.
- State formation filing
- $70
- Annual LLC tax
- $800
- Statement of Information (biennial)
- $20
These are state charges. A formation service, commercial registered agent, federal or home-country tax work, and conditional charges add to your budget. The additional California-income-based LLC fee is excluded from these fixed amounts.
When are the recurring filings due?
The first annual tax is due on the 15th day of the fourth month from the date you file with the Secretary of State. Later payments follow the taxable year. The Statement of Information is due within 90 days of registration, then every two years.
Can I avoid California tax by forming elsewhere?
Forming elsewhere does not by itself remove California obligations. An LLC doing business in California or registered there can still owe the annual tax. The general first-year exemption covered tax years beginning in 2021 through 2023; it is not a general exemption for a new 2026 LLC. Check any fact-specific exception before relying on it.
Structured fee record
Schedule A · formation scenario
| Fee | Cadence | Amount | Evidence |
|---|---|---|---|
| LLC formation filing | One time | $70 | Verified 2026-09-09 |
| FTB Annual Tax | annual | $800 | Verified 2026-09-09 |
| Statement of Information | biennial | $20 | Verified 2026-09-09 |
Official source hostsos.ca.govAccessed 2026-09-09
What the reviewed record says
Caveats kept separate from calculation
Budget for the first-year annual tax; the former general first-year exemption covered tax years beginning in 2021 through 2023. The normal first payment is due on the fifteenth day of the fourth month from the date of filing with the Secretary of State. Check exceptions and your tax classification separately. Forming elsewhere does not settle whether California registration and tax obligations apply.
Additional state files
Three lowest-cost other reviewed records · 3-year state fees
This state fee file is an independent planning reference, not legal or tax advice.