California Compliance Guide
Filing requirements, deadlines, and fees for California business entities.
Filing Obligations
Statement of Information (Corporation)
AnnualCalifornia corporations must file an annual Statement of Information listing officers, directors, and registered agent.
Anniversary of incorporation
$25
$250 penalty
Online or mail
Statement of Information (LLC)
BiennialCalifornia LLCs must file a Statement of Information every two years.
Anniversary of organisation, every 2 years
$20
$250 penalty
Online or mail
Franchise Tax
AnnualAll California LLCs and corporations must pay a minimum $800 annual franchise tax to the Franchise Tax Board.
April 15 (15th day of 4th month after fiscal year end)
$800 minimum (LLC and Corporation)
5% of unpaid tax + 0.5% per month
Online via FTB
Key Dates
Frequently Asked Questions
What is the California franchise tax?
California imposes an $800 minimum annual franchise tax on all LLCs and corporations registered in the state, payable to the Franchise Tax Board.
When is the California Statement of Information due?
Corporations file annually on or near the anniversary of incorporation. LLCs file biennially (every two years) on or near the anniversary of organisation.
Are there any exemptions from the $800 franchise tax?
First-year LLCs formed after 1 January 2021 are exempt from the $800 minimum tax for their first taxable year. First-year corporations may also qualify for an exemption.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.