Historical rates
United States LLC annual-tax rule history history
A year-by-year entry point for United States LLC annual-tax rule history. The detail pages are optimized for queries like “what was the tax rate in [year]?”
Country
United States
Series
LLC annual-tax rule history
Seed years
2
2021
California temporarily exempted qualifying newly organized, registered, or filing LLCs from the 800 USD annual tax for their first taxable year if that year began on or after January 1, 2021 and before January 1, 2024.
Legislation
California LLC page
2024
By 2024, California's temporary first-year annual-tax relief window had ended, which means stale articles describing the exemption as current law are no longer reliable.
Legislation
California LLC page
Primary sources
- California LLC filing requirementsVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.