California LLC fee estimate (California income over $250,000)

Pay the estimated LLC fee with Form 3536 if California income will exceed $250,000.

When: By the 15th day of the 6th month after the fiscal year ends (June 15 for a calendar year).
Agency: California Franchise Tax Board
Form: Form 3536
Applies to: LLCs; partnerships and LLCs taxed as partnerships, sole proprietorships and single member LLCs registered in California, above a revenue threshold.
Fee: $900 to $11,790 depending on California income over $250,000
If missed: 10% of the underpaid fee
Source: www.ftb.ca.gov, read October 22, 2026

Jay explains

On top of the $800 tax, an LLC taxed as a partnership or disregarded entity with California income over $250,000 pays a fee that scales with income. The estimate is due by the 15th day of the sixth month, June 15 for a calendar year, and the rest with the return. The line is shown from the $100,000 to $500,000 revenue band because the fee starts at $250,000; an LLC below that owes nothing.

Next dates

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

June 15, 2027
June 15, 2028

Also in California

California statement of information California statement of information California statement of information California nonprofit statement of information California charity registration renewal California annual LLC tax California LLC return California single member LLC return California S corporation estimated tax and minimum franchise tax California exempt organization annual return California corporate income tax return California corporate estimated tax payment

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