Jurisdiction detail

California tax guide

A seeded subnational profile for California, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

California Franchise Tax Board

Overview

California is one of the hardest states to treat casually because the LLC annual tax, the income-based LLC fee, and the return itself are separate moving parts. A founder can be current on one of them and still be noncompliant on another.

The fixed annual LLC tax is generally 800 USD.California can impose a separate LLC fee based on California-source total income.The annual tax, estimated fee, and return are related but not interchangeable.

Individual income tax

California imposes its own progressive individual income tax regime in addition to federal income tax.

Type: progressive

Business tax

California generally taxes C corporations at 8.84% and also imposes an $800 minimum franchise tax in many cases.

Reference rate: 8.84%

Sales or indirect tax

Businesses engaged in business in California generally collect the statewide rate plus any applicable district taxes.

Base rate: 7.25%

Local district taxes can push combined rates above the statewide base.

Deadlines and forms

LLC annual tax is generally due by the 15th day of the 4th month of the current tax year; business return due dates vary by entity classification.

FTB 3522 FTB 3536 FTB 568

Official authority

Visit California Franchise Tax Board

Primary sources

Limited liability companyVerified 2026-05-01
Due dates: businessesVerified 2026-05-01
Business tax ratesVerified 2026-05-01
Applying tax to your sales and purchasesVerified 2026-05-01

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.