California Franchise Tax Board (FTB)
California LLC $800 annual franchise tax (Form 3522)
California LLCs owe a flat $800 annual franchise tax to the FTB, regardless of income or activity.
Not legal or tax advice. Compliance Radar is an informational directory.
This is general information, not legal or tax advice. Deadlines and penalties change and depend on your specific facts — verify with the official source and a licensed CPA or attorney before acting.
We surface only obligations we can anchor to an official government source, each with the
date we last verified it. Sources change; always confirm against the linked official page.
- What it is
- California LLCs owe a flat $800 annual franchise tax to the FTB, regardless of income or activity.
- Who must file
- Every LLC organized, registered, or doing business in California.
- Deadline
- The 15th day of the 4th month after the start of the tax year — about April 15 for a calendar-year LLC.
- Penalty if missed
- Late payment incurs penalties and interest assessed by the FTB.
- Notes
- 2024+ CHANGE: the AB 85 first-year $800 exemption has EXPIRED — it applied only to LLCs that registered between Jan 1, 2021 and Dec 31, 2023. LLCs registering in 2024 and later owe the $800 in their first year.
- Official source
- California FTB — Limited Liability Company tax — verified as of 2026-06-22