How to Start an LLC in California (2026): Fees

To start an LLC in California, you file Articles of Organization (Form LLC-1) with the California Secretary of State, most quickly online through bizfile Online. The filing fee is $70. Two more costs follow quickly: a $20 Statement of Information due within 90 days, and the $800 annual tax paid to the Franchise Tax Board (FTB), first due in the fourth month after you file. This guide covers each step with links to the official sources.

Check that your LLC name is available

Under the Secretary of State's name rules, in effect since January 1, 2021, an LLC name may be adopted if it is "distinguishable in the records" from other LLCs of record or reserved with the Secretary of State and is not likely to mislead the public.

• Designator. Form LLC-1 requires an LLC identifier such as "LLC" or "L.L.C."; "LLC" is added if you leave it out.
• Only LLCs are compared. Names are checked only against names of the same entity type, so a corporation with a similar name does not block an LLC name. Names are not checked against trademarks or against fictitious business names, which are filed with the county.
• Search. The free Business Search on bizfile Online is a preliminary search only, not a formal name availability decision. Our California business search guide explains how to read a record.
• Reservation. A name can be reserved for 60 days for a $10 fee, fastest online. It can be renewed, but not for consecutive 60-day periods: there must be at least one day between reservations.

The Secretary of State advises against ordering stationery or signs, or making financial commitments, until the formation document has been filed. Names are reviewed for compliance only when you file. For more on choosing a name, see how to check LLC name availability.

Appoint an agent for service of process

California calls the registered agent an agent for service of process. Item 3 of Form LLC-1 offers two options:

• An individual, listed with a full name and a California street address. A P.O. box is not accepted.
• A California registered corporate agent, a corporation that acts as an agent. In this case you enter only the corporation's name, without an address.

Commercial agent companies use the second option. The agent you name becomes part of the filed articles. For background, see what a registered agent does.

File the Articles of Organization (Form LLC-1)

The Secretary of State's LLC forms page lists Articles of Organization, Form LLC-1, with a $70 filing fee. The form asks for:

1. the LLC's name with its identifier;
2. the initial street address of the principal office (no P.O. box) and, if different, a mailing address;
3. the agent for service of process;
4. whether the LLC will be managed by one manager, more than one manager, or all of its members;
5. a fixed purpose statement, which must not be altered; and
6. the organizer's signature.

Filing method and timing. You can file online at bizfile Online or on the PDF form by mail or in person. The forms page lists online submissions at "5 days or less" and PDF forms at "10+ days", and online submissions are given priority in the review queue. A $15 special handling fee applies to in-person drop-off in Sacramento, but not to mailed or online filings. A certified copy costs $5.

Faster processing. The service options page lists 24-hour expedited filing for $350 and same-day filing for $750, both available online, and a $500 four-hour service that is drop-off only and requires a precleared document.

After filing: Statement of Information and the $800 annual tax

Statement of Information (Form LLC-12)

Every California LLC must file a Statement of Information within 90 days of its initial registration and every two years after that. The fee is $20. Later statements are due in a six-month window that ends with the calendar month of the original formation, as shown on the Secretary of State's Statements of Information page. Failing to file may lead to penalties assessed by the Franchise Tax Board and to suspension or forfeiture. Since August 1, 2026, filing a Statement of Information online requires web User Access to the entity's record in bizfile Online.

Annual LLC tax and LLC fee (Franchise Tax Board)

According to the FTB's LLC page:

• Every LLC doing business or organized in California must pay an annual tax of $800, even if it is not conducting business, until the LLC is canceled.
• The first payment is due by the 15th day of the 4th month after you file with the Secretary of State. The FTB's example: an LLC registered on June 18 pays by September 15. Later payments are due by the 15th day of the 4th month of each taxable year, with Form FTB 3522.
• The first-year exemption from the $800 tax applied only to tax years beginning on or after January 1, 2021, and before January 1, 2024. An LLC formed today owes the tax for its first year.
• An LLC that cancels within one year of organizing, using the short form cancellation (Form LLC-4/8), is not subject to the $800 tax for its first tax year.
• An LLC with California income of $250,000 or more also pays an LLC fee, from $900 up to $11,790 depending on income, estimated and paid by the 15th day of the 6th month of the tax year.
• LLCs file Form 568, the Limited Liability Company Return of Income.

Other first steps

• EIN. The IRS issues Employer Identification Numbers free of charge. See what an EIN is.
• Operating agreement. Form LLC-1 does not ask for the operating agreement; it records only how the LLC is managed. Many owners still put their arrangements in writing.
• Licenses and local rules. The Secretary of State's starting a business checklist points out that requirements depend on your business and on the county and city where it operates, so check local rules on zoning, licensing, permits and taxes.

California LLC state fees at a glance

Item	State fee	Source
Articles of Organization (Form LLC-1)	$70	California SOS, LLC forms and fees
Statement of Information (Form LLC-12), within 90 days and every two years	$20	California SOS, LLC forms and fees
Annual LLC tax, first due in the 4th month after filing	$800 per year	Franchise Tax Board
Name reservation, 60 days	$10 (optional)	California SOS, LLC forms and fees
Expedited filing	$350 for 24 hours, $750 same day (optional)	California SOS, service options
EIN	Free	IRS

In the first months, a new California LLC pays at least $890 in state fees and tax: $70 to file, $20 for the first Statement of Information and $800 to the FTB.

Do it yourself or use a formation service

You can form a California LLC yourself. Form LLC-1 is a one-page form, bizfile Online guides you through it, and doing it yourself costs only the state fees above. The deadlines that catch people out are the 90-day Statement of Information and the first $800 payment.

A formation service prepares and files the articles for you, and many can act as your agent for service of process, so their address appears as the agent address instead of yours. The state still asks for a principal office street address, and the Statement of Information lists manager or member addresses. It charges its own fees on top of the state's and cannot reduce the $800 tax, so compare what is included before you buy.