Filing fee: $70 · Agency: California Secretary of State
Processing time: 21 business days; 1-business-day expedite available for an extra fee.
Annual report: Biennial report fee: $20.
Franchise tax: $800 minimum annual franchise tax owed year one and every year thereafter. The AB 85 first-year exemption expired for LLCs formed on or after January 1, 2024 — every California LLC formed in 2026 owes the $800 in year one. First payment is due by the 15th day of the fourth month after formation; existing LLCs pay by April 15.
Notes: California's $800 minimum franchise tax and $20 biennial Statement of Information are mandatory regardless of revenue. Foreign LLCs with CA nexus owe the same tax.