California Business Portal

What are the due dates for a limited liability company's (LLC) first-year annual tax payment?

Domestic LLCs have until the 15th day of the 4th month after they file their Articles of Organization with the California Secretary of State (SOS) to pay the first-year annual tax.

Existing foreign LLCs that register or commence business in California after the 15th day of the 4th month of their tax year must pay the annual tax by one of the following, whichever is first:
  • Immediately when they commence business in California.
  • When they register with SOS.

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