Form a Business in California

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Everything you need to form and maintain an LLC, Corporation, S-Corp, or DBA in California. Filing fees, ongoing requirements, and tax treatment current for 2026 — sourced from the California Secretary of State and the IRS.

California business formation overview

If you're forming a business in California, the four most common entity types are the LLC (most popular for solo founders and small partnerships), the C-Corporation (used by venture-funded startups), the S-Corporation (a tax election available to LLCs and corporations meeting IRS rules), and the DBA ("doing business as", a trade-name registration for sole proprietors and existing entities). Each has its own filing fee, ongoing report cycle, and tax treatment in California.

The cheapest path to a registered business in California is the LLC at $70 for the Articles of Organization. A C-Corporation costs $100 for the Articles of Incorporation, and a DBA registration is $26. After formation you'll have ongoing obligations: an annual report ($20, biennial), a registered agent with a physical California address, and any applicable franchise or income tax: $800 minimum annual.

California at a glance (2026)

LLC filing fee$70
Corporation filing fee$100
DBA fee$26
Annual report$20 biennial
Franchise tax$800 minimum annual

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Frequently asked questions about forming a business in California

How much does it cost to form an LLC in California?

The state filing fee is $70 to file Articles of Organization with the California Secretary of State. Optional add-ons (registered-agent service, expedited filing, certified copies) are extra. See our cost breakdown for the full picture.

Does California require an annual report?

Yes — California requires an annual report at $20 (biennial). Missing the deadline triggers late fees and eventually administrative dissolution.

What is the franchise tax in California?

$800 minimum annual Always confirm rates with the California Department of Revenue or your tax advisor before filing.

Do I need a registered agent in California?

Yes. Every LLC and Corporation registered in California must designate a registered agent with a physical street address in the state who can accept legal process during business hours. You can serve as your own agent, appoint a co-owner, or hire a commercial registered-agent service.

Sources & further reading

Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.