California LLC at a glance
| Formation document | Articles of Organization (Form LLC-1) |
| Filing office | California Secretary of State, Business Programs Division |
| State filing fee | $70 |
| Name reservation (optional) | $10 |
| Annual report | $20 (biennial); due every two years, in the month of registration (even or odd years depending on the registration year); SOS sends a reminder about three months before; missed filings get a delinquency notice and 60 more days. California calls this the Statement of Information (Form LLC-12). It is separate from the $800 annual franchise tax paid to the Franchise Tax Board. |
| Also know | $800 annual LLC franchise tax (Franchise Tax Board), due the 15th day of the 4th month after the SOS filing date, then annually (Form FTB 3522). First-year $800 exemption applied only to tax years beginning 2021 through 2023 per the FTB page. Additional LLC fee based on California income over $250,000: $900 ($250,000-$499,999), $2,500 ($500,000-$999,999), $6,000 ($1,000,000-$4,999,999), $11,790 ($5,000,000+); estimate due the 15th day of the 6th month (Form FTB 3536). $250 penalty for not filing the Statement of Information. |
| Registered agent | Required: an agent for service of process who is a California-resident individual or a registered corporate agent; the LLC cannot be its own agent |
| Processing time | The SOS updates its Current Processing Dates page; the figure shown is the published review date, not a guaranteed turnaround. |
Your total with MFA
| Package | MFA fee | State fee | Due at formation |
|---|---|---|---|
| Formation | $150 | $70 | $220 |
| Formation + Business Setup | $249 | $70 | $319 |
| Complete Launch | $649 | $70 | $719 |
MFA fees are one-time and never renew. See what each package includes, or add monthly bookkeeping from $199/month.
Sources
- bpd.cdn.sos.ca.gov/corp/pdf/name-reservation-request-form.pdf
- www.sos.ca.gov/business-programs/business-entities
- www.sos.ca.gov/business-programs/business-entities/faqs
- www.sos.ca.gov/business-programs/business-entities/processing-dates
- www.sos.ca.gov/business-programs/business-entities/service-options
- www.sos.ca.gov/business-programs/cannabizfile/cannabis-forms-and-fees/limited-liability-companies-llc-california
Facts checked against the official sources above as of October 20, 2026. State fees change; we confirm the current fee before invoicing. MFA is not a law firm and does not provide legal advice. We prepare and file formation documents based on the information you provide. Educational information, not tax or legal advice.