Forming a California LLC costs $70 in state filing fees, plus $20 for the Statement of Information due within 90 days. Every LLC also owes at least $800 a year to the Franchise Tax Board. Optional state expedite fees are $350 for 24-hour service and $750 for same-day service.
State fees
| Fee | LLC | Corporation |
|---|---|---|
| Formation filing | $70 (Articles of Organization) | $100 (Articles of Incorporation) |
| Out-of-state registration | $70 | $100 |
| Statement of Information | $20, every 2 years | $25, every year |
| 24-hour expedite (optional) | $350 | $350 |
| Same-day expedite (optional) | $750 | $750 |
| Annual tax (Franchise Tax Board) | $800 minimum, plus the LLC fee if gross receipts are $250,000 or more | $800 minimum or tax on net income, whichever is greater; not charged the minimum in the first tax year |
The LLC fee on higher revenue
LLCs with total California gross receipts of $250,000 or more pay an additional yearly LLC fee to the FTB:
| Gross receipts | LLC fee |
|---|---|
| $250,000 to $499,999 | $900 |
| $500,000 to $999,999 | $2,500 |
| $1,000,000 to $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
First-year cost example
A single-owner LLC formed with our 3 to 5 day service without privacy: $299 for formation (which includes the $70 state fee), $20 for the Statement of Information and $800 for the first year’s annual tax, for a total of $1,119 in the first year, before any city business license.
Filing yourself vs. using a service
You can file directly with the Secretary of State at bizfileOnline.sos.ca.gov and pay only the state fees. Our service fee covers preparing your documents, checking them for errors that cause rejections, filing by our noon cutoff, registered agent service for the first year, the Operating Agreement and EIN help.
Sources: Secretary of State, service options; Franchise Tax Board, LLCs.
Questions
Is the first-year $800 tax waived for new LLCs?
Not anymore. The first-year exemption covered LLCs formed from 2021 through 2023. LLCs formed in 2024 or later owe the $800 for their first year.
Are expedite fees refunded if the state rejects my filing?
No. The Secretary of State keeps special handling fees whether a filing is approved or rejected, which is why we review your details before filing.
Last reviewed October 18, 2026 against California Secretary of State and Franchise Tax Board sources. This page is general information, not legal or tax advice.