California LLC $800 Franchise Tax Due Date (Full Guide)
California LLCs can owe an annual $800 tax even when the business has no profit. The first payment follows a different calendar from later annual payments, and some LLCs also owe a separate fee based on California income.
Use the formation date, tax year, and income measure that apply to your LLC before choosing a payment form. The steps below separate the annual tax from the additional fee so each one can be paid on time.
Quick Summary
- The first $800 payment is generally due by the 15th day of the fourth month after the LLC files its California Articles of Organization.
- For later calendar tax years, the annual tax is generally due April 15; use the correct tax year and payment type.
- An LLC with California annual income of $250,000 or more may owe a separate fee that starts at $900.
- Stopping business does not automatically end the annual tax; complete the cancellation and final filing steps.
When Is the $800 California LLC Tax Due?
Most California LLCs owe the $800 annual tax until cancellation, even if they have no profit [1]. Calendar-year LLCs generally pay by April 15, or the next business day when the date falls on a weekend or holiday.
A domestic LLC's first tax year starts when it files its California Articles of Organization. The first $800 is generally due by the 15th day of the fourth month; the FTB's June 18 example is due September 15 [2].
After the first year, count from the start of the LLC's taxable year rather than from its formation anniversary. A calendar-year LLC generally pays by April 15 each year.
A foreign LLC's first taxable year starts when it is organized in its home state. If its fourth-month date passes before it registers or starts California business, pay immediately when the first of those events occurs.
The general first-year exemption covered qualifying LLCs only for tax years 2021–2023. Other exceptions include a tax year of 15 days or less with no California business, a qualifying short-form cancellation within one year, and (through 2029) a qualifying small business solely owned by a deployed service member with California income of $250,000 or less that operates at a loss or ceases business [3].
If you need help with the return and supporting filings, see our California LLC tax-filing guide. The annual payment and the LLC's income-tax return have separate purposes and deadlines.
California's Additional LLC Fee
The additional LLC fee is separate from the $800 annual tax. For the FTB's published fee schedule, the fee starts when California annual income reaches $250,000, and it is calculated from total income rather than net profit.
Form 568's Schedule IW lists the fee tiers [4]. The first two are $900 for $250,000–$499,999 and $2,500 for $500,000–$999,999.
The higher tiers are $6,000 for $1 million–$4,999,999 and $11,790 for $5 million or more. Apply the tier that matches the LLC's California income.
Use FTB 3536 [5] to estimate the fee by the 15th day of the sixth month (June 15 for a calendar-year 2026 LLC). If the tax year ends earlier, pay the fee with the return; a 10% underpayment penalty may apply unless the timely estimate covered at least the prior year's fee.
Pay online through FTB Web Pay for Businesses. Select the correct tax year and payment type, then keep the confirmation with the LLC's records.
If the annual tax is late, the FTB may add a penalty and interest from the due date through payment. The late-payment penalty for an LLC is generally 5% of the unpaid amount plus 0.5% for each month or part of a month it remains unpaid, up to 40 months.
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FAQs
What Happens If You Don't Pay the $800 California LLC Tax?
The FTB can add a late-payment penalty and interest when the annual LLC tax is not paid on time. For an LLC, the penalty is generally 5% of the unpaid tax or fee plus 0.5% for each month or part of a month, up to 40 months [6].
Which Form Pays the $800 California LLC Tax?
Use FTB 3522 for the annual $800 tax and FTB 3536 for an estimated LLC fee. They are separate payments, so confirm the tax year and payment type before submitting either one.
Before paying, confirm the tax year, payment type, and amount on the current FTB instructions. If the LLC has stopped operating, complete its cancellation and final-return steps rather than assuming the annual tax ended.
Save each payment confirmation with the LLC's tax records. A receipt makes it easier to match the payment to the return later.
References:
- https://www.ftb.ca.gov/forms/2026/2026-3522.pdf
- https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
- https://www.ftb.ca.gov/forms/misc/3556.html
- https://www.ftb.ca.gov/forms/2025/2025-568-booklet.html
- https://www.ftb.ca.gov/forms/2026/2026-3536.pdf
- https://www.ftb.ca.gov/forms/misc/5949.html
