California Business Portal

What are the fee amounts a limited liability company (LLC) would need to pay?

The fee amount is based on the LLC's total income "from all sources derived from or attributable to this state" (California Revenue and Taxation Code (R&TC) Section 17942). Total income for LLC fee purposes is "gross income, as defined in Section 24271, plus the cost of goods sold, paid or incurred in connection with the trade or business of the taxpayer." If the total income is:
  • $250,000 - $499,999 the fee is $900
  • $500,000 - $999,999 the fee is $2,500
  • $1,000,000 - $4,000,000 the fee is $6,000
  • $5,000,000 or more the fee is $11,790

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