{
  "schema": "http://google-preview.miscsubjects.com/schemas/jarticle.json",
  "status": "published",
  "slug": "california-llc-annual-tax",
  "title": "Pay a California LLC’s annual tax",
  "kind": "obligation",
  "summary": "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.",
  "tags": [
    "llc",
    "california",
    "tax"
  ],
  "facts": {
    "procedure": {
      "schema": "procedure/1",
      "procedure_id": "california-llc-annual-tax",
      "type": "obligation",
      "status": "published",
      "title": "Pay a California LLC’s annual tax",
      "summary": "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.",
      "vertical_id": "vertical-business-ongoing-compliance",
      "jurisdiction_ids": [
        "us",
        "us-ca"
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      "authority_ids": [
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      ],
      "authorities": [
        {
          "id": "us-ca-ftb",
          "name": "California Franchise Tax Board",
          "kind": "state agency",
          "url": "https://www.ftb.ca.gov/",
          "domain": "ftb.ca.gov"
        }
      ],
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      ],
      "triggered_by_ids": [
        "california-llc-formation"
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      "related_ids": [
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        "california-llc-statement-of-information"
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      "effective_from": "2026-07-13",
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        {
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          "text": "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.",
          "test": {
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                "value": true
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              {
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                "value": true
              }
            ]
          },
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          "label": "Annual tax (the amount Section 23153(d) sets)",
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          "applies_if": {
            "all": [
              {
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                    {
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                    {
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                      "op": "gte",
                      "value": "2027-01-01"
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                    {
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                      "op": "lt",
                      "value": "2030-01-01"
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                    {
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                      "op": "eq",
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              {
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                    {
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                      "op": "gte",
                      "value": "2021-01-01"
                    },
                    {
                      "fact": "business.organized_on",
                      "op": "lt",
                      "value": "2024-01-01"
                    }
                  ]
                }
              }
            ]
          },
          "evidence_ids": [
            "rtc-17941-a",
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        },
        {
          "id": "fee-first-year-2027-2029",
          "label": "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",
          "amount_usd": 400,
          "applies_if": {
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              {
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              },
              {
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              {
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              }
            ]
          },
          "evidence_ids": [
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        },
        {
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          "label": "First taxable year of an LLC that organized or registered on or after January 1, 2021 and before January 1, 2024",
          "amount_usd": 0,
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                "value": "2021-01-01"
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              {
                "fact": "business.organized_on",
                "op": "lt",
                "value": "2024-01-01"
              }
            ]
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          "rule": "Due and payable on or before the 15th day of the fourth month of the taxable year.",
          "anchor": "the start of the taxable year",
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        }
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      "authorization_policy": {
        "mode": "UNKNOWN",
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        "requirement": "Not stated by the sections read."
      },
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          "title": "California Revenue and Taxation Code section 17941",
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          "title": "California Revenue and Taxation Code section 17941",
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          "quotation": "(b) (1) In addition to any limited liability company that is doing business in this state and is therefore subject to the tax imposed by subdivision (a), for each taxable year beginning on or after January 1, 1997, a limited liability company shall pay annually the tax prescribed in subdivision (a) if articles of organization have been accepted, or a certificate of registration has been issued, by the office of the Secretary of State. The tax shall be paid for each taxable year, or part thereof, until a certificate of cancellation of registration or of articles of organization is filed on behalf of the limited liability company with the office of the Secretary of State.",
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          "title": "California Revenue and Taxation Code section 17941",
          "retrieved_at": "2026-10-04T21:05:35.735Z",
          "quotation": "(c) The tax assessed under this section shall be due and payable on or before the 15th day of the fourth month of the taxable year.",
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          "source_name": "California Legislative Information",
          "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17941",
          "title": "California Revenue and Taxation Code section 17941",
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          "quotation": "(g) (1) (A) Every limited liability company doing business in this state as described in subdivision (a) that organizes or registers with the Secretary of the State pursuant to subdivision (b) on or after January 1, 2021, and before January 1, 2024, shall not be subject to the tax imposed under this section for its first taxable year. (B) This subdivision shall become operative only for a taxable year in which any budget measure appropriates one dollar ($1) or more to the Franchise Tax Board for the costs associated with administration of this subdivision.",
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          "source_name": "California Legislative Information",
          "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17941",
          "title": "California Revenue and Taxation Code section 17941",
          "effective_date": "2026-07-13",
          "retrieved_at": "2026-10-04T21:05:35.738Z",
          "quotation": "(2) For taxable years beginning on or after January 1, 2027, and before January 1, 2030, every limited liability company required to file a return under Section 18633.5 shall, instead of the amount specified in Section 23153, pay the annual tax to this state in the amount of four hundred dollars ($400) for its first taxable year. (Amended by Stats. 2026, Ch. 85, Sec. 7. (SB 180) Effective July 13, 2026.)",
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          "quote_status": "verified",
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            "at": "2026-10-04T21:05:35.738Z"
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        {
          "evidence_id": "rtc-23153-d1",
          "source_type": "statute_regulation",
          "source_name": "California Legislative Information",
          "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=23153",
          "title": "California Revenue and Taxation Code section 23153",
          "retrieved_at": "2026-10-04T21:05:36.065Z",
          "quotation": "(d) (1) Except as provided in paragraph (2), paragraph (1) of subdivision (f) of Section 23151, paragraph (1) of subdivision (f) of Section 23181, and paragraph (1) of subdivision (c) of Section 23183, corporations subject to the minimum franchise tax shall pay annually to the state a minimum franchise tax of eight hundred dollars ($800).",
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      ],
      "unknowns": [
        "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."
      ],
      "provenance": {
        "created_by": "Claude Code session for the Universal Procedure Graph",
        "method": "the statute as published by the California Legislature, read on the date shown",
        "new_fact_keys": []
      },
      "article_projection": {
        "description": "The California LLC annual tax: who owes it, how much, when, and the first-year amount a 2026 law changed, quoted from the statute.",
        "tags": [
          "llc",
          "california",
          "tax"
        ],
        "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]]"
      },
      "version": 1
    }
  },
  "card_fields": [],
  "ontology": {
    "above": [
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    "below": [],
    "nested": []
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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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      "url": "https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17941",
      "title": "California Revenue and Taxation Code section 17941",
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      "quote": "(a) Except as provided in subdivision (g), for each taxable year beginning on or after January 1, 1997, a limited liability company doing business in this state (as defined in Section 23101) shall pay annually to this state a tax for the privilege of doing business in this state in an amount equal to the applicable amount specified in subdivision (d) of Section 23153 for the taxable year.",
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      "title": "California Revenue and Taxation Code section 17941",
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