An LLC doing business in California, or whose articles the Secretary of State has accepted, pays an annual tax of $800 by the 15th day of the fourth month of its taxable year. A 2026 amendment (SB 180, effective July 13, 2026) sets the first-year amount at $400 for taxable years beginning in 2027 through 2029, for an LLC required to file a return under Section 18633.5.
An LLC doing business in California, or whose articles the Secretary of State has accepted, pays an annual tax of $800 by the 15th day of the fourth month of its taxable year. A 2026 amendment (SB 180, effective July 13, 2026) sets the first-year amount at $400 for taxable years beginning in 2027 through 2029, for an LLC required to file a return under Section 18633.5.
Annual tax (the amount Section 23153(d) sets): $800; First taxable year, for a taxable year beginning in 2027, 2028 or 2029, for an LLC required to file a return under Section 18633.5: $400; First taxable year of an LLC that organized or registered on or after January 1, 2021 and before January 1, 2024: $0
Last verified against its sources
2026-10-04
Version
1
The first-year amount changed in 2026. Senate Bill 180 amended Section 17941, effective July 13, 2026: for taxable years beginning in 2027 through 2029, an LLC required to file a return under Section 18633.5 pays $400 for its first taxable year instead of the $800 of Section 23153. An LLC whose first taxable year begins in 2026 is not covered by it. An answer from memory would miss this; the object below holds the statute’s own words and the date they were read.
Requirement: An LLC owes the tax if it is doing business in California, or if the Secretary of State has accepted its articles of organization or issued it a certificate of registration; it owes it each taxable year until a certificate of cancellation is filed. (checked as: (whether the business is doing business in California = true or whether California’s Secretary of State has accepted its articles or issued a certificate of registration = true))
not (whether that taxable year is the business’s first = true and date the taxable year in question begins ≥ 2027-01-01 and date the taxable year in question begins < 2030-01-01 and whether the LLC is required to file a return under California Revenue and Taxation Code section 18633.5 = true) and not (whether that taxable year is the business’s first = true and date the business organized or registered with the state ≥ 2021-01-01 and date the business organized or registered with the state < 2024-01-01)
First taxable year, for a taxable year beginning in 2027, 2028 or 2029, for an LLC required to file a return under Section 18633.5
$400
whether that taxable year is the business’s first = true and date the taxable year in question begins ≥ 2027-01-01 and date the taxable year in question begins < 2030-01-01 and whether the LLC is required to file a return under California Revenue and Taxation Code section 18633.5 = true
First taxable year of an LLC that organized or registered on or after January 1, 2021 and before January 1, 2024
$0
whether that taxable year is the business’s first = true and date the business organized or registered with the state ≥ 2021-01-01 and date the business organized or registered with the state < 2024-01-01
What an agent may do: not stated by any source yet (UNKNOWN); nothing is submitted without the person’s authorization.
What this page does not know
How the tax is paid (the Franchise Tax Board’s forms, vouchers and online payment) is not read here: the Franchise Tax Board’s site refused this reader (HTTP 403).
The return requirement of Section 18633.5, which the 2027–2029 first-year amount depends on, is not read here.
Whether subdivision (g)(1) was operative in a given year depends on a budget appropriation that is not read here.
the whole object this page is drawn from, as JSON
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"body_md":"The first-year amount changed in 2026. Senate Bill 180 amended Section 17941, effective July 13, 2026: for taxable years beginning in 2027 through 2029, an LLC required to file a return under Section 18633.5 pays $400 for its first taxable year instead of the $800 of Section 23153. An LLC whose first taxable year begins in 2026 is not covered by it. An answer from memory would miss this; the object below holds the statute’s own words and the date they were read.\n\n[[widget:rtc-17941-g2]]"
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"body":"An LLC doing business in California, or whose articles the Secretary of State has accepted, pays an annual tax of $800 by the 15th day of the fourth month of its taxable year. A 2026 amendment (SB 180, effective July 13, 2026) sets the first-year amount at $400 for taxable years beginning in 2027 through 2029, for an LLC required to file a return under Section 18633.5.\n\n## At a glance\n\n| Detail | Value |\n| --- | --- |\n| Kind | Obligation |\n| Authority | [California Franchise Tax Board](https://www.ftb.ca.gov/) |\n| Where it applies | us, us-ca |\n| Fees | Annual tax (the amount Section 23153(d) sets): $800; First taxable year, for a taxable year beginning in 2027, 2028 or 2029, for an LLC required to file a return under Section 18633.5: $400; First taxable year of an LLC that organized or registered on or after January 1, 2021 and before January 1, 2024: $0 |\n| Last verified against its sources | 2026-10-04 |\n| Version | 1 |\n\nThe first-year amount changed in 2026. Senate Bill 180 amended Section 17941, effective July 13, 2026: for taxable years beginning in 2027 through 2029, an LLC required to file a return under Section 18633.5 pays $400 for its first taxable year instead of the $800 of Section 23153. An LLC whose first taxable year begins in 2026 is not covered by it. An answer from memory would miss this; the object below holds the statute’s own words and the date they were read.\n\n[[widget:rtc-17941-g2]]\n\n## Rules\n\n**Requirement:** An LLC owes the tax if it is doing business in California, or if the Secretary of State has accepted its articles of organization or issued it a certificate of registration; it owes it each taxable year until a certificate of cancellation is filed. *(checked as: (whether the business is doing business in California = true or whether California’s Secretary of State has accepted its articles or issued a certificate of registration = true))*\n\n[[widget:rtc-17941-a]]\n[[widget:rtc-17941-b1]]\n\n## Fees\n\n| Fee | Amount | When |\n| --- | --- | --- |\n| Annual tax (the amount Section 23153(d) sets) | $800 | not (whether that taxable year is the business’s first = true and date the taxable year in question begins ≥ 2027-01-01 and date the taxable year in question begins < 2030-01-01 and whether the LLC is required to file a return under California Revenue and Taxation Code section 18633.5 = true) and not (whether that taxable year is the business’s first = true and date the business organized or registered with the state ≥ 2021-01-01 and date the business organized or registered with the state < 2024-01-01) |\n| First taxable year, for a taxable year beginning in 2027, 2028 or 2029, for an LLC required to file a return under Section 18633.5 | $400 | whether that taxable year is the business’s first = true and date the taxable year in question begins ≥ 2027-01-01 and date the taxable year in question begins < 2030-01-01 and whether the LLC is required to file a return under California Revenue and Taxation Code section 18633.5 = true |\n| First taxable year of an LLC that organized or registered on or after January 1, 2021 and before January 1, 2024 | $0 | whether that taxable year is the business’s first = true and date the business organized or registered with the state ≥ 2021-01-01 and date the business organized or registered with the state < 2024-01-01 |\n\n[[widget:rtc-23153-d1]]\n[[widget:rtc-17941-g1]]\n\n## Deadlines\n\n**Due date:** Due and payable on or before the 15th day of the fourth month of the taxable year.\n\n[[widget:rtc-17941-c]]\n\n## How it is filed\n\n**What an agent may do:** not stated by any source yet (UNKNOWN); nothing is submitted without the person’s authorization.\n\n## What this page does not know\n\n- How the tax is paid (the Franchise Tax Board’s forms, vouchers and online payment) is not read here: the Franchise Tax Board’s site refused this reader (HTTP 403).\n- The return requirement of Section 18633.5, which the 2027–2029 first-year amount depends on, is not read here.\n- Whether subdivision (g)(1) was operative in a given year depends on a budget appropriation that is not read here.\n",
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