California's franchise tax, the $800 minimum, LLC fees, the elective PTE tax, sales tax, EDD payroll and Secretary of State filings, with deadlines calculated for your year-end.
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These are due the last day of the month after each quarter. Details →
Multi-member LLCs file Form 568 by the 15th day of the 3rd month after year-end. Details →
Every LLC organized or registered in California pays the $800 annual tax by the 15th day of the 4th month of its tax year, even with no activity. Details →
LLCs with total income of $250,000 or more also pay a fee: $900 at $250K–$499K, $2,500 at $500K–$999K, $6,000 at $1M–$4.99M and $11,790 at $5M or more. Details →
SB 132 extended the elective tax to tax years beginning 2026 through 2030. Details →
Corporations file annually ($25). Details →
California charges almost every entity doing business in the state at least $800 a year, even with no income.
Tax is 8.84% of California net income, with an $800 minimum. Form 100 is due the 15th day of the 4th month after year-end, with an automatic 6-month filing extension.
Corporations pay 30% of estimated tax in the 4th month, 40% in the 6th month, nothing in the 9th month and 30% in the 12th month. The $800 minimum counts as the first installment for small corporations.
S corporations pay 1.5% of California net income, with an $800 minimum. Form 100S is due the 15th day of the 3rd month after year-end.
Every LLC organized or registered in California pays the $800 annual tax by the 15th day of the 4th month of its tax year, even with no activity. This applies to single-member LLCs too, but not to sole proprietors without an LLC.
LLCs with total income of $250,000 or more also pay a fee: $900 at $250K–$499K, $2,500 at $500K–$999K, $6,000 at $1M–$4.99M and $11,790 at $5M or more. An estimate is due the 15th day of the 6th month of the tax year.
Multi-member LLCs file Form 568 by the 15th day of the 3rd month after year-end. Single-member LLCs file Form 568 by the owner's return due date.
Partnerships, LLCs and S corporations can pay a 9.3% elective tax so owners get a federal deduction and a California credit.
SB 132 extended the elective tax to tax years beginning 2026 through 2030. Pay at least $1,000 or 50% of the prior year's elective tax by June 15. Pay the balance by the original return due date. The election itself is made on a timely filed original return. Missing the June payment reduces the owners' credit.
Every state deadline in this guide on one page, ready to print or add to your calendar.
The statewide base rate is 7.25%. District taxes add more, and combined rates exceed 10% in some areas.
A seller's permit from CDTFA is required. Quarterly returns are due the last day of the month after each quarter. Larger sellers also make prepayments.
The EDD collects state withholding, unemployment, training tax and disability insurance.
These are due the last day of the month after each quarter. Deposit frequency for withholding depends on how much you withhold.
California requires a regular Statement of Information. Business property is assessed by the county.
Corporations file annually ($25). Nonprofit corporations and LLCs file every two years ($20), in the window ending on the last day of the formation anniversary month. Late filers face a $250 penalty and possible suspension.
It is required if the assessor requests it, or if your business personal property costs $100,000 or more in total. The statement is due April 1 and becomes delinquent after May 7.
California requires its own exemption and annual filings.
Exempt organizations need California exemption (FTB Form 3500 or 3500A). They file Form 199 or the 199N e-postcard and the Attorney General's RRF-1 by the 15th day of the 5th month after year-end. Audit thresholds are in our California Nonprofit Guide.
Yes. The $800 annual tax is due every year the LLC is organized or registered in California, until it is formally cancelled.
Yes. SB 132 extended it to tax years beginning 2026 through 2030. The June 15 first payment is required to get the full credit.
The 15th day of the 3rd month after year-end (March 15 for calendar-year S corporations).
Download the California Business Tax Calendar (PDF).
Greywood CPA prepares state returns, PTET elections and payroll filings for businesses and nonprofits in California, with fixed, transparent pricing.
See our California servicesThis guide is general information as of October 2026 and is not tax advice. Rates, thresholds and deadlines change, and local taxes vary. Federal deadlines are not shown. Confirm your obligations with a CPA before filing.