California LLC fee schedule
California LLCs pay two separate amounts: the $800 annual tax, and if income is high enough, an LLC fee based on total California income.
| Total California income | LLC fee |
|---|---|
| Under $250,000 | $0 |
| $250,000 – $499,999 | $900 |
| $500,000 – $999,999 | $2,500 |
| $1,000,000 – $4,999,999 | $6,000 |
| $5,000,000 or more | $11,790 |
“Total income” is not just gross receipts
For the fee, FTB defines total income as gross income plus cost of goods sold, with specific rules for what to include. Only California-source income counts toward the fee. Use the fee worksheet in the Form 568 instructions, not a bank-deposit total.
Timing
The estimated LLC fee is generally paid with Form 3536 by the 15th day of the 6th month of the tax year. Underpaying it can trigger a penalty. The return itself (calendar-year TY2026) is generally due April 15, 2027.
Sources
Amounts reflect published FTB tiers as of this writing. Always confirm against the current-year Form 568 instructions.
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I prepare Form 568 for California LLC owners at fixed per-return rates, and I review and sign every return.
Get started See pricingGeneral information as of 2026, not legal or tax advice for your situation. FTB and Secretary of State rules control; check the linked sources.