LLC by state › California
How to Form an LLC in California (2026): Fees, Annual Report and Deadlines
Last verified 2026-06-28 · every figure is sourced below
Forming an LLC in California costs $70 to file the Articles of Organization with the California Secretary of State. California LLCs file an annual report by within 90 days of forming, then every 2 years in the anniversary month for a $20 fee. California also levies a $800 minimum entity tax, bringing the real annual cost to about $820. A registered agent is required.
| Item | Value | Official form | Source |
|---|---|---|---|
| Total cost to start (state filing) | $70.00 sum of filing_fee |
— | calculated |
| Articles of Organization fee | $70.00 from the official California SoS Business Entities Fee Schedule (text PDF) |
Articles of Organization (Form LLC-1) | official source · Articles of Organization (Form LLC-1) |
| Name reservation (optional) | $10.00 | Name Reservation Request | official source · Name Reservation Request |
| Foreign LLC registration (Certificate of Authority) | $70.00 | Application to Register a Foreign LLC (Form LLC-5) | official source · Foreign LLC registration (Form LLC-5) |
| Total annual cost (state) | $820.00 sum of annual_report_fee + state_annual_tax_min |
— | calculated |
| Annual report fee | $20.00 Statement of Information, $20 every 2 years |
Statement of Information (Form LLC-12) | official source · Statement of Information (Form LLC-12) |
| State entity tax (LLET) minimum | $800.00 California $800 minimum annual LLC franchise tax (every LLC organized in or doing business in CA, regardless of income); a separate income-based LLC fee applies above $250,000 CA total income |
— | official source · Cal. Rev. & Tax. Code §17941 |
| Annual report deadline | within 90 days of forming, then every 2 years in the anniversary month | — | official source · Statement of Information (Form LLC-12) |
| Report frequency | Every 2 years | — | Cal. Corp. Code §17702.09 |
| Reinstatement penalty (after admin dissolution) | California revives a suspended LLC through the FTB (Form 3557) after paying delinquent taxes/penalties; no flat SoS reinstatement fee | — | — |
| Registered agent required | Yes | — | Cal. Corp. Code §17701.13 |
| Operating agreement required | No | — | Cal. Corp. Code §17701.02 (operating agreement permitted, may be oral; not a filing requirement) |
| Newspaper publication required | No | — | California has no LLC newspaper-publication requirement |
| Where to file | California bizfile Online (bizfileonline.sos.ca.gov) | — | official source |
| Processing time | no guaranteed standard processing time published | — | — |
Frequently asked questions
How much does it cost to form an LLC in California?
It costs $70 to file the Articles of Organization with the California Secretary of State.
What does a California LLC cost per year?
About $820 per year in recurring state costs (the annual report fee plus any state entity or franchise tax).
Does California require an LLC annual report?
Yes. California LLCs file an annual report by within 90 days of forming, then every 2 years in the anniversary month for a $20 fee.
How much to register a foreign LLC in California?
$70 for the Application for Certificate of Authority.
Is a registered agent required for a California LLC?
Yes. California requires every LLC to maintain a registered agent.