California LLC annual report: fees & due date (2026)

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Formation fee$70
Statement of Information (Form LLC-12)$20Every 2 years
LLC Annual Tax (Franchise Tax Board)$800per year
DueEvery two years by the end of the calendar month of original registration (6-month filing window)

How much does an LLC cost in California?

The state filing fee to form an LLC in California is $70. Articles of Organization (Form LLC-1).

California requires a biennial (every two years) Statement of Information (Form LLC-12). The fee is $20.

LLC Annual Tax (Franchise Tax Board): $800 per year. 15th day of the 4th month after you file with the SOS (first year), then the 15th day of the 4th month of each tax year (April 15 for calendar-year LLCs)

LLCs with California gross receipts of $250,000+ also owe a separate LLC fee to the FTB (not included).

When is the California annual report due?

The California Statement of Information (Form LLC-12) is due every two years by the end of the calendar month of original registration (6-month filing window). Initial Statement of Information is due within 90 days of registering.

Late penalty: $250 penalty (assessed by the Franchise Tax Board) for failing to file the Statement of Information.

Find your next California due date

Official sources

Last checked October 16, 2026. Spotted a change? See our methodology & corrections page.

California LLC FAQ

How much does an LLC cost in California?

The state filing fee to form an LLC in California is $70. After that, the Statement of Information (Form LLC-12) costs $20 every two years. You also owe the $800 LLC Annual Tax (Franchise Tax Board) each year.

When is the California LLC annual report due?

The California Statement of Information (Form LLC-12) is due every two years by the end of the calendar month of original registration (6-month filing window). Initial Statement of Information is due within 90 days of registering.

Does California require an annual report for LLCs?

Yes. California LLCs file the Statement of Information (Form LLC-12) every two years.

What happens if I file late in California?

$250 penalty (assessed by the Franchise Tax Board) for failing to file the Statement of Information. Continued failure to file can lead to loss of good standing or administrative dissolution.