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California franchise tax: due date, fees & penalties (2026)

The requirements, the timing and the official sources. Everything we’ve verified, in one place.

Sources verifiedLast verified 2026-10-25
Visit the official agencyReview the sources

Filing fee

$800

View official source

Deadline rule

File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year. Applies to: LLCs taxed as disregarded entities or partnerships; statutory short-year and deployed-military exceptions apply

View official source

Late charge

—

Not verified yet

Grace period

—

Not verified yet

Due dates, fees and penalties

Annual Tax

Agency

Not verified yet

Entity types

LLC; Foreign LLC

Verified 2026-10-25 — source and quotation
LLCs classified as disregarded entities or as partnerships are subject to an $800 annual tax.
Official source

Deadline rule

File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year. Applies to: LLCs taxed as disregarded entities or partnerships; statutory short-year and deployed-military exceptions apply

Verified 2026-10-25 — source and quotation
FTB 3522, LLC Tax Voucher. File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year.
Official source

Fee

$800

Verified 2026-10-25 — source and quotation
LLCs classified as disregarded entities or as partnerships are subject to an $800 annual tax.
Official source

Late penalty

Not verified yet

Grace

Not verified yet

Consequences

Failure to pay all tax, penalty or interest may result in suspension of domestic LLC powers or forfeiture of foreign LLC powers.

Verified 2026-10-25 — source and quotation
If an LLC fails to pay all tax, penalty, or interest due, its powers, rights, and privileges may be suspended (domestic LLC) or forfeited (foreign LLC).
Official source

Reinstatement fee

Not verified yet

Official filing portal

Not verified yet

Foreign entity notes

Foreign LLCs registering or commencing business after the 15th day of the fourth month must pay immediately when they commence business or register, whichever is first.

Verified 2026-10-25 — source and quotation
Existing foreign LLCs that register or commence business in California after the 15th day of the 4th month of their tax year must pay the annual tax by one of the following, whichever occurs first: Immediately when they commence business in California. When they register with SOS.
Official source

minimum franchise tax

Agency

Not verified yet

Entity types

Corporation; Foreign corporation

Verified 2026-10-25 — source and quotation
Every corporation that is incorporated, registered, or doing business in California must pay the $800 minimum franchise tax.
Official source

Deadline rule

The $800 minimum is due in the first quarter of each accounting period. Newly incorporated or qualified corporations are exempt from the minimum in their first year. Applies to: C corporations subject to the minimum franchise tax; short-year/no-business exceptions must be checked with FTB.

Verified 2026-10-25 — source and quotation
Your minimum franchise tax ($800) is due the first quarter of each accounting period You must pay the tax whether your corporation is active, inactive, operates at a loss, or files a return for a short period (less than 12 months) Newly incorporated or qualified corporations are not required to pay the minimum franchise tax in their first year
Official source

Fee

$800

Verified 2026-10-25 — source and quotation
Your minimum franchise tax ($800) is due the first quarter of each accounting period
Official source

Late penalty

Not verified yet

Grace

Not verified yet

Consequences

Not verified yet

Reinstatement fee

Not verified yet

Official filing portal

Not verified yet

Foreign entity notes

Not verified yet

Official sources and verification (10)

Last verified 2026-10-25. Each quotation supports the corresponding published value.

Name
FTB 3522, LLC Tax Voucher. File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year.
Official source

Verified 2026-10-25

Entity types
LLCs classified as disregarded entities or as partnerships are subject to an $800 annual tax.
Official source

Verified 2026-10-25

Deadline rule
FTB 3522, LLC Tax Voucher. File and pay the annual tax payment by the 15th day of the 4th month of the LLC’s tax year.
Official source

Verified 2026-10-25

Fee
LLCs classified as disregarded entities or as partnerships are subject to an $800 annual tax.
Official source

Verified 2026-10-25

Consequences
If an LLC fails to pay all tax, penalty, or interest due, its powers, rights, and privileges may be suspended (domestic LLC) or forfeited (foreign LLC).
Official source

Verified 2026-10-25

Foreign entity notes
Existing foreign LLCs that register or commence business in California after the 15th day of the 4th month of their tax year must pay the annual tax by one of the following, whichever occurs first: Immediately when they commence business in California. When they register with SOS.
Official source

Verified 2026-10-25

Name
Your minimum franchise tax ($800) is due the first quarter of each accounting period You must pay the tax whether your corporation is active, inactive, operates at a loss, or files a return for a short period (less than 12 months) Newly incorporated or qualified corporations are not required to pay the minimum franchise tax in their first year
Official source

Verified 2026-10-25

Entity types
Every corporation that is incorporated, registered, or doing business in California must pay the $800 minimum franchise tax.
Official source

Verified 2026-10-25

Deadline rule
Your minimum franchise tax ($800) is due the first quarter of each accounting period You must pay the tax whether your corporation is active, inactive, operates at a loss, or files a return for a short period (less than 12 months) Newly incorporated or qualified corporations are not required to pay the minimum franchise tax in their first year
Official source

Verified 2026-10-25

Fee
Your minimum franchise tax ($800) is due the first quarter of each accounting period
Official source

Verified 2026-10-25

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Last verified 2026-10-25.

Official sources (2)

Not legal or tax advice. Confirm with the official agency before filing.