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California · Form 100-ES

California corporate estimated tax payment

Pay the California corporate estimated tax installment if the year's state tax will pass the state's threshold.

When
On the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year).
Agency
California Franchise Tax Board
Form
Form 100-ES
Applies to
C corporations registered in California.
Fee
$800 minimum franchise tax, paid with the first installment; 8.84% of California net income
If missed
Underpayment interest, and in some states a penalty, on each short installment
Source
www.ftb.ca.gov, read October 22, 2026
J
Jay explains

Like the IRS, California collects corporate income tax during the year once the expected tax passes a threshold the state sets (a few hundred to a thousand dollars in most states). The installments fall on the 15th day of the fourth, sixth, ninth and twelfth months of the fiscal year in most states, the same days as the federal ones; California's minimum franchise tax of $800 is owed by every corporation registered or doing business in the state, loss years included, and is paid with the first installment; a corporation's first tax year is exempt from the minimum. Shown for every C corporation because the threshold is low; a corporation expecting no state tax can mark the lines handled.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in California

California statement of informationCalifornia statement of informationCalifornia statement of informationCalifornia nonprofit statement of informationCalifornia charity registration renewalCalifornia annual LLC taxCalifornia LLC fee estimate (California income over $250,000)California LLC returnCalifornia single member LLC returnCalifornia S corporation estimated tax and minimum franchise taxCalifornia exempt organization annual returnCalifornia corporate income tax return

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An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
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Date registered in each other state
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States where you collect sales tax
States where you collect sales tax
California keys its report to this date. Add it and the calendar places it.
Some taxes start at a revenue threshold.
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Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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