Does a new California LLC have to pay the $800 tax in its first year?
The short answer, with the official forms and the agencies' own links.
The short answer
Yes. Every LLC whose articles are accepted in California, or that does business there, owes the $800 annual tax from its first taxable year, which starts when the Secretary of State files the articles. Pay it with Form FTB 3522 by the 15th day of the 4th month of that year, then every year after. An LLC formed in another state that registers or starts business in California after that date pays right away.
The forms involved
LLC annual tax ($800)
California Franchise Tax BoardCalifornia
Paid every year by every LLC registered or doing business in California.
- Fee
- $800
- Filed
- Filed online
- Takes
- Paying the $800 LLC tax online through Web Pay is immediate; it's due by the 15th day of the 4th month of the LLC's tax year.
- Renews
- Every year, by the 15th day of the 4th month of the tax year.
Articles of Organization (California LLC)
California Secretary of StateCalifornia
Filed online in bizfile Online.
- Fee
- $70
- Filed
- Filed online
- Takes
- Online filings are currently reviewed about 3 days after receipt (mail about 8 days), per the Oct 8, 2026 queue.
- Renews
- Statement of Information (LLC-12, $20) within 90 days, then every two years.
Application to Register a Foreign LLC
California Secretary of StateCalifornia
Filed in bizfile Online with a certificate of good standing from the home state or country.
- Fee
- $70
- Filed
- Filed online
- Takes
- Online filings are currently reviewed about 3 days after receipt (mail about 8 days), per the Oct 8, 2026 queue.
Full guides
General information, not legal or tax advice. Agency requirements change; check the agency's page before you file.
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