taxes
FAQ pages are short editorial summaries of the longer state and tax guides. Use the linked state agency before filing or relying on a deadline.
Does California Impose a Franchise, Margin, Gross Receipts, or Minimum Business Tax on LLCs?
Yes. California imposes a separate business tax on LLCs beyond ordinary pass-through treatment.
What the Current State Tax Profile Shows
Franchise Tax (llc): $800 annual LLC tax plus a separate LLC fee once California income exceeds $250,000. Due: 15th day of the 4th month after formation and annually after that.
Why This Matters for LLC Owners
LLC owners often look only at federal pass-through treatment and miss the separate state layer. The checked-in tax profile for California is meant to reduce that risk by keeping the rate, election, registration, and source-link details in structured JSON that can be refreshed later.