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How to Start an LLC in California: Fees, Filings and Annual Requirements

Forming an LLC in California: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.

Quick answers for California

LLC filing fee
Articles of Organization (Form LLC-1) cost $70.00. A certified copy is an optional $5.00, and in-person paper submissions carry a $15 special handling fee (not charged for mailed submissions). California Secretary of State, Forms, Samples and Fees – LLCs (California Domestic); Form LLC-1
Annual report
California LLCs file a Statement of Information (Form LLC-12) within 90 days of registering and every two years after that, in the month of registration. The fee is $20.00. California Secretary of State, Statement of Information forms page, Statements of Information page, and Business Entities FAQs
State franchise or minimum tax
Every LLC doing business or organized in California must pay an $800 annual tax to the Franchise Tax Board, even if it is not conducting business, until it is cancelled. California Franchise Tax Board, Limited Liability Company page
How to file
File Articles of Organization (Form LLC-1) with the Secretary of State, online at bizfileOnline.sos.ca.gov or on paper by mail or in person in Sacramento. California Secretary of State, Forms, Samples and Fees – LLCs; Form LLC-1 (REV 11/2023)

Last verified: 2026-10-27

Forming the LLC

LLC filing feeArticles of Organization (Form LLC-1) cost $70.00. A certified copy is an optional $5.00, and in-person paper submissions carry a $15 special handling fee (not charged for mailed submissions).
Source: California Secretary of State, Forms, Samples and Fees – LLCs (California Domestic); Form LLC-1
How to fileFile Articles of Organization (Form LLC-1) with the Secretary of State, online at bizfileOnline.sos.ca.gov or on paper by mail or in person in Sacramento. The form lists the LLC name, principal office street address, agent for service of process, and whether it is managed by one manager, more than one manager, or all members. The Secretary of State lists online submissions at "5 days or less" and PDF/paper forms at "10+ days"; online submissions get priority.
Current processing dates are posted at https://www.sos.ca.gov/business-programs/business-entities/processing-dates/
Source: California Secretary of State, Forms, Samples and Fees – LLCs; Form LLC-1 (REV 11/2023)
Name rules and reservationThe LLC name must contain an LLC identifier such as "LLC" or "L.L.C." (the Secretary of State adds "LLC" if it is left out), and must be distinguishable from other LLCs of record or reserved names and not likely to mislead the public. A name can be reserved for 60 days for $10.00, online through bizfile Online. A reservation can be renewed, but not for back-to-back periods; at least one day must pass between reservations.
Source: California Secretary of State, Name Reservations page; Form LLC-1; Forms, Samples and Fees – LLCs
Registered agentCalifornia calls this an "agent for service of process." It must be an individual who resides in California with a California street address (no P.O. box), or a registered corporate agent with a current Corporation Code section 1505 certificate on file. The business cannot act as its own agent. The agent's name or address is changed by filing a Statement of Information, and a new Statement of Information must be filed if the agent resigns.
Source: California Secretary of State, Business Entities FAQs; Form LLC-1
Operating agreementThe Secretary of State says operating agreements are kept by the business and are not filed with the Secretary of State. California law says that where the operating agreement does not cover a matter, the LLC statute governs.
Whether California requires every LLC to have an operating agreement was not confirmed from an official source.
Source: California Secretary of State, Business Entities FAQs; Cal. Corp. Code § 17701.10

Keeping the LLC in good standing

Annual reportCalifornia LLCs file a Statement of Information (Form LLC-12) within 90 days of registering and every two years after that, in the month of registration. The fee is $20.00. The Secretary of State warns that failing to file can lead to penalties assessed by the Franchise Tax Board and suspension or forfeiture.
Source: California Secretary of State, Statement of Information forms page, Statements of Information page, and Business Entities FAQs
State franchise or minimum taxEvery LLC doing business or organized in California must pay an $800 annual tax to the Franchise Tax Board, even if it is not conducting business, until it is cancelled. The first year's tax is due by the 15th day of the 4th month after filing with the Secretary of State. An LLC with total California income of $250,000 or more also pays an LLC fee, estimated and paid by the 15th day of the 6th month: $900 ($250,000–$499,999), $2,500 ($500,000–$999,999), $6,000 ($1,000,000–$4,999,999), or $11,790 ($5,000,000 or more).
The FTB notes a first-year exemption from the $800 tax that applied only to tax years beginning in 2021 through 2023.
Source: California Franchise Tax Board, Limited Liability Company page
Sales tax permitA business selling or leasing tangible personal property subject to sales tax at retail in California must have a seller's permit from the California Department of Tax and Fee Administration (CDTFA). CDTFA says there is no fee for a seller's permit, but it may require a security deposit to cover taxes that might go unpaid if the business closes.
Source: CDTFA, Permits and Licenses page; Seller's Permit FAQ
DBA / assumed nameFictitious business names (DBAs) are filed with the county where the principal place of business is located, not with the Secretary of State.
Source: California Secretary of State, Business Entities FAQs

Out-of-state LLCs and closing

Registering an out-of-state LLCAn out-of-state LLC files an Application to Register (Form LLC-5) with the Secretary of State. The fee is $70.00. It must also file a Statement of Information within 90 days and every two years ($20.00).
Source: California Secretary of State, Forms, Samples and Fees – LLCs (Foreign)
Closing an LLCA California LLC ends its existence by filing termination forms with the Secretary of State: a Certificate of Dissolution (LLC-3) and a Certificate of Cancellation (LLC-4/7), or only the cancellation if all members vote to dissolve, or a Short Form Cancellation Certificate (LLC-4/8) in limited cases for LLCs formed within 12 months. The Secretary of State lists no fee for these termination filings. Terminations can be filed online through bizfile Online.
Source: California Secretary of State, Forms, Samples and Fees – LLCs; Business Entities FAQs

Where to get help in California

Starting an LLC & Small Business FAQ

How much does it cost to form an LLC in California?
Articles of Organization (Form LLC-1) cost $70.00. A certified copy is an optional $5.00, and in-person paper submissions carry a $15 special handling fee (not charged for mailed submissions).
How do you form an LLC in California?
File Articles of Organization (Form LLC-1) with the Secretary of State, online at bizfileOnline.sos.ca.gov or on paper by mail or in person in Sacramento. The form lists the LLC name, principal office street address, agent for service of process, and whether it is managed by one manager, more than one manager, or all members. The Secretary of State lists online submissions at "5 days or less" and PDF/paper forms at "10+ days"; online submissions get priority.
What are the LLC name requirements in California?
The LLC name must contain an LLC identifier such as "LLC" or "L.L.C." (the Secretary of State adds "LLC" if it is left out), and must be distinguishable from other LLCs of record or reserved names and not likely to mislead the public. A name can be reserved for 60 days for $10.00, online through bizfile Online. A reservation can be renewed, but not for back-to-back periods; at least one day must pass between reservations.
Do you need a registered agent for an LLC in California?
California calls this an "agent for service of process." It must be an individual who resides in California with a California street address (no P.O. box), or a registered corporate agent with a current Corporation Code section 1505 certificate on file. The business cannot act as its own agent. The agent's name or address is changed by filing a Statement of Information, and a new Statement of Information must be filed if the agent resigns.
Does an LLC have to file an annual report in California?
California LLCs file a Statement of Information (Form LLC-12) within 90 days of registering and every two years after that, in the month of registration. The fee is $20.00. The Secretary of State warns that failing to file can lead to penalties assessed by the Franchise Tax Board and suspension or forfeiture.
What state taxes does an LLC pay in California?
Every LLC doing business or organized in California must pay an $800 annual tax to the Franchise Tax Board, even if it is not conducting business, until it is cancelled. The first year's tax is due by the 15th day of the 4th month after filing with the Secretary of State. An LLC with total California income of $250,000 or more also pays an LLC fee, estimated and paid by the 15th day of the 6th month: $900 ($250,000–$499,999), $2,500 ($500,000–$999,999), $6,000 ($1,000,000–$4,999,999), or $11,790 ($5,000,000 or more).
Is an operating agreement required in California?
The Secretary of State says operating agreements are kept by the business and are not filed with the Secretary of State. California law says that where the operating agreement does not cover a matter, the LLC statute governs.
How do you register a DBA in California?
Fictitious business names (DBAs) are filed with the county where the principal place of business is located, not with the Secretary of State.
How do you get a sales tax permit in California?
A business selling or leasing tangible personal property subject to sales tax at retail in California must have a seller's permit from the California Department of Tax and Fee Administration (CDTFA). CDTFA says there is no fee for a seller's permit, but it may require a security deposit to cover taxes that might go unpaid if the business closes.
How do you register a foreign LLC in California?
An out-of-state LLC files an Application to Register (Form LLC-5) with the Secretary of State. The fee is $70.00. It must also file a Statement of Information within 90 days and every two years ($20.00).
How do you dissolve an LLC in California?
A California LLC ends its existence by filing termination forms with the Secretary of State: a Certificate of Dissolution (LLC-3) and a Certificate of Cancellation (LLC-4/7), or only the cancellation if all members vote to dissolve, or a Short Form Cancellation Certificate (LLC-4/8) in limited cases for LLCs formed within 12 months. The Secretary of State lists no fee for these termination filings. Terminations can be filed online through bizfile Online.

Starting an LLC & Small Business in other states

More California law

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.