A California LLC that is doing business or organized in the state pays an annual tax of $800, and that tax is due even when the business is idle. The 2025 single-filer rate schedule, Schedule X, is used only when taxable income on Form 540, line 19, is more than $100,000. Its top row is $72,219.84 plus 12.30 percent of the amount over $742,953. Statewide sales tax is 7.25 percent. District taxes add 0.10 percent to 2.00 percent, and some areas may have more than one. The lines below are from the Franchise Tax Board and CDTFA pages named at the end, read on October 6, 2026. The rate schedule in this section is the 2025 schedule.
2025 Schedule X
The 2025 California Tax Rate Schedules say: "Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table." Schedule X is the schedule for single filers and for married or registered-domestic-partner filing separately. Schedule Y is for joint filers and a qualifying surviving spouse or RDP. Schedule Z is for head of household. The dollar rows below are Schedule X.
| Over | But not over | Enter on Form 540, line 31 | Of the amount over |
|---|---|---|---|
| $0 | $11,079 | $0.00 + 1.00% | $0 |
| $11,079 | $26,264 | $110.79 + 2.00% | $11,079 |
| $26,264 | $41,452 | $414.49 + 4.00% | $26,264 |
| $41,452 | $57,542 | $1,022.01 + 6.00% | $41,452 |
| $57,542 | $72,724 | $1,987.41 + 8.00% | $57,542 |
| $72,724 | $371,479 | $3,201.97 + 9.30% | $72,724 |
| $371,479 | $445,771 | $30,986.19 + 10.30% | $371,479 |
| $445,771 | $742,953 | $38,638.27 + 11.30% | $445,771 |
| $742,953 | and over | $72,219.84 + 12.30% | $742,953 |
An illustration, not a return: single filing status, Form 540 line 19 equal to $120,000. That amount is over $100,000, so the schedule applies, and it sits in the row over $72,724 but not over $371,479. The tax is $3,201.97 plus 9.30 percent of the amount over $72,724. $120,000 minus $72,724 is $47,276. $47,276 times 0.093 is $4,396.668. $3,201.97 plus $4,396.668 is $7,598.638. Line 19 is taxable income after deductions, not side-hustle receipts. How federal self-employment tax is figured is on the self-employment tax page.
The $800 Annual Tax
The LLC page says: "Every LLC that is doing business or organized in California must pay an annual tax of $800." The same page says this yearly tax is due even if you are not conducting business, until you cancel the LLC. The first payment is due on the 15th day of the 4th month from the date you file with the Secretary of State. The page's example is an LLC registered on June 18, 2020, with the annual tax due on September 15, 2020. Later payments are due on the 15th day of the 4th month of the taxable year. For a taxable year that begins on January 1, that day is April 15.
The first-year exception on that page is limited: for tax years beginning on or after January 1, 2021, and before January 1, 2024, an LLC that organizes, registers, or files with the Secretary of State is not subject to the $800 tax for its first tax year. A separate rule still on the page says that if you cancel within one year of organizing, using short-form cancellation SOS Form LLC-4/8, the LLC is not subject to the $800 tax for its first tax year.
A fee sits on top of the $800 when the LLC makes more than $250,000. The table measures total California income rounded to the nearest whole dollar. $250,000 to $499,999 is a $900 fee. $500,000 to $999,999 is $2,500. $1,000,000 to $4,999,999 is $6,000. $5,000,000 or more is $11,790. The estimated fee is due by the 15th day of the 6th month of the current tax year.
2025 Estimated Tax
The 2025 Form 540-ES instructions say: "Generally, you must make estimated tax payments if you expect to owe at least $500 ($250 if married/RDP filing separately) in tax for 2025 (after subtracting withholding and credits) and you expect your withholding and credits to be less than the smaller of:" The two amounts that follow are 90 percent of the tax on the 2025 return, or 100 percent of the tax on the 2024 return including alternative minimum tax. A nonresident or new resident of California in 2025 who had no California tax liability in 2024 does not have to make estimated tax payments. If 2024 California adjusted gross income is more than $150,000, or $75,000 if married or RDP filing separately, the prior-year figure in that comparison is 110 percent of the 2024 tax including alternative minimum tax. That 110 percent rule does not apply to farmers or fishermen. When 2025 California adjusted gross income is equal to or greater than $1,000,000, or $500,000 if married or RDP filing separately, estimated tax is figured on the 2025 tax.
The same instructions list the 2025 payment dates as April 15, 2025, June 16, 2025, September 15, 2025, and January 15, 2026. Filing the 2025 return by January 31, 2026, and paying the entire balance, replaces the fourth installment. Form DE 4 adjusts California withholding and is not the federal Form W-4.
Statewide Sales Tax, 7.25 Percent
The CDTFA sales and use tax rates page says: "The statewide tax rate is 7.25%." In most areas, local jurisdictions have added district taxes. Those district rates range from 0.10 percent to 2.00 percent. Some areas may have more than one district tax in effect. Sellers report and pay the district taxes that apply to their taxable sales and purchases.
Frequently Asked Questions
Does a California LLC owe $800 if it made no money?
The Franchise Tax Board says every LLC doing business or organized in California must pay an annual tax of $800. That yearly tax is due even if you are not conducting business, until you cancel the LLC. The first-year exemption applied to tax years beginning on or after January 1, 2021, and before January 1, 2024. A short-form cancellation filed within one year of organizing keeps the LLC off the $800 tax for its first tax year.
Which 2025 rate applies to $120,000 of taxable income?
Schedule X is for single filers and for married or RDP filing separately, and only when Form 540 line 19 is more than $100,000. $120,000 falls in the row over $72,724 but not over $371,479: $3,201.97 plus 9.30 percent of the amount over $72,724. $120,000 minus $72,724 is $47,276. $47,276 times 0.093 is $4,396.668. $3,201.97 plus $4,396.668 is $7,598.638. Line 19 is taxable income after deductions, not side-hustle receipts.
When were 2025 California estimated payments due?
The 2025 Form 540-ES instructions list April 15, 2025, June 16, 2025, September 15, 2025, and January 15, 2026. You generally must pay if you expect to owe at least $500 for 2025 after withholding and credits ($250 if married or RDP filing separately), and withholding and credits are below the smaller of 90 percent of the 2025 tax or 100 percent of the 2024 tax including alternative minimum tax. If 2024 California adjusted gross income is more than $150,000, or $75,000 if married or RDP filing separately, the prior-year figure is 110 percent of the 2024 tax. That 110 percent rule does not apply to farmers or fishermen. California adjusted gross income equal to or greater than $1,000,000, or $500,000 if married or RDP filing separately, uses the 2025 tax. A nonresident or new resident in 2025 with no California tax liability in 2024 does not have to make these payments.
What is the California sales tax rate?
The CDTFA says the statewide tax rate is 7.25 percent. Local district taxes range from 0.10 percent to 2.00 percent, and some areas may have more than one district tax in effect.
Sources
- FTB, 2025 California Tax Rate Schedules, for the $100,000 line between the tax table and the schedules, and for Schedule X
- FTB, limited liability companies, for the $800 annual tax, the 2021-through-before-2024 first-year exception, short-form cancellation, and the income fee table
- FTB, 2025 Form 540-ES instructions, for the $500 test, the 90, 100, and 110 percent comparisons, the $1,000,000 rule, the four dates, and Form DE 4
- CDTFA, sales and use tax rates, for the 7.25 percent statewide rate and district rates of 0.10 percent to 2.00 percent
Federal self-employment tax is on the self-employment tax page.
