Obligare / States / California / California S corporation estimated tax and minimum franchise tax
California · Form 100-ES

California S corporation estimated tax and minimum franchise tax

Pay the S corporation's estimated tax in four installments on the 15th day of the fourth, sixth, ninth and twelfth months of the tax year; the $800 minimum goes with the first.

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
S corporations registered in California.
Fee
$800 minimum franchise tax, paid with the first installment; 1.5% of California net income
If missed
Underpayment penalty plus interest; 5% plus 0.5% a month on late payments
Source
www.ftb.ca.gov, read October 22, 2026
J
Jay explains

California taxes S corporations at 1.5% of net income with an $800 minimum franchise tax, owed in loss years too, and collects it through estimated payments on the 15th day of the fourth, sixth, ninth and twelfth months of the tax year: April 15, June 15, September 15 and December 15 for a calendar year. The $800 minimum is paid with the first installment. The S corporation's first tax year is exempt from the minimum. An LLC that elected S corporation treatment pays this instead of the LLC tax.

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 exempt organization annual returnCalifornia corporate income tax returnCalifornia corporate estimated tax payment

See it on your company's calendar

Your company's compliance calendar

Three answers to start. Refine it after.

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
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
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.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.

Put it in your calendar

The calendar is free to read and to print. A subscription keeps it alive.

$190 a year ($15.83 a month), or $19 month to month
Put it in my calendar

Advisors: $49 a month for up to ten companies, $4 each after. Details