Every California LLC is required to pay the $800 annual franchise tax to the Franchise Tax Board (FTB). The easiest and most secure method is online payment through the official FTB Web Pay portal. This blog walks you through the exact steps to make your 2025 payment without any errors.
Who Needs to Pay the $800 Tax?
You must pay the $800 minimum tax annually if you are:
- A California-formed LLC (domestic LLC)
- A foreign LLC registered to do business in California
- An LLC electing to be taxed as a corporation (still required to pay unless exempt in first year)
Form Used:
- For LLCs: Form 3522 (LLC Tax Voucher)
- For new LLCs: First-year payment is still mandatory (no pro-rata rule)
When Is the $800 Tax Due in 2025?
| LLC Type | Due Date (2025) |
|---|---|
| New LLCs (1st year) | 15th day of the 4th month after formation |
| Existing LLCs | April 15, 2025 (for calendar-year entities) |
Late payments may trigger penalties and interest. Avoid delays by setting calendar reminders.
Step-by-Step Guide to Pay Online
You can pay the $800 using Web Pay for Businesses on the California Franchise Tax Board (FTB) website.
Step 1: Visit the FTB Web Pay Portal
- Go to the Web Pay for Businesses section of the FTB site
Step 2: Select “Limited Liability Company”
- Choose your entity type correctly
- Proceed to payment options
Step 3: Enter LLC Details
- Enter your California LLC number (from your formation documents)
- Enter your Entity Name
- Confirm FTB will locate your business
Step 4: Choose the Payment Type
- Select Form 3522 – LLC Tax Voucher from the dropdown
- Select Tax Year 2025
Step 5: Enter Payment Details
- Input the amount: $800
- Choose the payment date (today or a future date before the deadline)
- Select payment method: Bank Account (ACH Debit) is free
Step 6: Confirm and Submit
- Review all payment details
- Submit the payment and save the confirmation number
Payment Tips and Common Issues
- ACH debit (bank payment) is free.
- Credit card payments incur third-party processing fees.
- Ensure your LLC is active and in good standing with the CA Secretary of State.
- Double-check your entity number and tax year before submitting.
- Avoid paying via personal accounts for business entities.
Conclusion
Paying the $800 California LLC franchise tax online is fast and straightforward when done properly. Use this guide to avoid errors and keep your business in good standing with the FTB in 2025. Never skip or delay this payment, it’s mandatory whether or not your LLC earns income.
Call to Action
Need help filing or paying the California LLC tax correctly? Schedule a consultation with Anshul Goyal, CPA, EA, FCA to ensure your payments are made accurately and your business stays compliant.
Disclaimer:
This blog is for informational purposes only and should not be considered legal, accounting, or tax advice. Every tax situation is unique, and readers are advised to consult a qualified professional before making decisions.
Top 5 High-Searched FAQs
1. Do I have to pay the $800 tax if my LLC made no money?
Yes. The tax is due regardless of income or activity.
2. Is the $800 CA LLC tax due every year?
Yes, unless your LLC qualifies for the first-year exemption as a corporation.
3. Can I pay the $800 LLC tax online?
Yes. Use the FTB’s Web Pay for Businesses portal.
4. Is there a fee for paying by credit card?
Yes, a third-party fee applies to credit card payments.
5. What happens if I miss the payment deadline?
Penalties, interest, and possible suspension by the Franchise Tax Board.
About Our CPA
Anshul Goyal, CPA, EA, FCA assists business owners in filing and paying California entity taxes, resolving FTB errors, and maintaining compliance. His firm supports foreign-owned and U.S. LLCs navigating complex state requirements.