California LLC fee calculator and minimum franchise tax.
Estimate what your business owes California each year: the LLC annual tax and LLC fee, or the franchise tax for S and C corporations.
How this estimate works
LLCs taxed as partnerships or disregarded entities pay an $800 annual tax (Form 3522), due by the 15th day of the 4th month of the tax year, plus an LLC fee (Form 3536) based on total income from California sources. The fee estimate is due by the 15th day of the 6th month.
LLC fee tiers: under $250,000, no fee; $250,000 to $499,999, $900; $500,000 to $999,999, $2,500; $1,000,000 to $4,999,999, $6,000; $5,000,000 or more, $11,790.
S corporations pay 1.5% of California net income and C corporations pay 8.84%, each with an $800 minimum. A new corporation does not owe the minimum tax in its first taxable year, though tax measured by income still applies. Corporate estimates are paid 30%, 40%, 0%, and 30% across four installments, and the first installment must cover at least the minimum tax when it applies.
Assumptions and limits
- Total income for the LLC fee generally means gross income from California sources, before most deductions. The calculator uses the figure you enter.
- Financial corporations use different rates and are not covered. An LLC that elected corporate tax treatment should use the corporation options.
- Due dates assume a calendar tax year. The first-year LLC exemption ended after 2023, so new LLCs owe the $800 annual tax.
- Rates and tiers verified October 29, 2026 against FTB guidance.
An estimate is a starting point
Choosing an entity, or not sure which California filings apply to you? We handle the returns and the planning behind them. This calculator is educational and is not tax advice.
✦ Business Tax →More calculators
Estimate what a California employee costs your business each year: wages plus employer payroll taxes, unemployment insurance, workers' compensation, and benefits.
→ estimated_tax Estimated tax calculatorEstimate the quarterly payments that may help you avoid underpayment penalties, using the federal and California safe harbor rules.
→ cash_flow Cash flow calculatorProject your cash month by month from today's balance, expected inflows and outflows, and growth, with a monthly outlook that shows where the low points fall.
→ hiring_affordability Can I afford this hire?Turn a salary into the numbers that matter: the full cost of the role, the new revenue it has to bring in, and the cash it takes to carry it while it ramps up.
→ break_even Break-even calculatorFind the sales your business needs each month to cover its costs, what it takes to reach a profit goal, and how much room you have today.
→ job_margin Job and product margin calculatorPrice a job or product for the margin you want, see the markup that gets you there, and check what a quoted price really leaves after overhead.
→ profit_vs_cash Profitable but broke?Your profit and loss says you made money, yet the bank account disagrees. Walk from profit to cash and see exactly where the difference went.
→ raise_prices Should I raise my prices?See how much sales volume you could lose after a price increase and still come out ahead, or how much more you would need to sell to make a discount pay off.
→