Every business entity operating in California, whether it’s a Limited Liability Company (LLC), Corporation, or Limited Partnership (LP), must track and comply with the Franchise Tax Board (FTB) deadlines. Missing a due date can trigger penalties, interest, or even suspension. Here’s your official 2025 due date calendar for all major California entity types.
Who Must Pay California Franchise Tax?
The California Franchise Tax is a minimum annual fee or income-based tax levied on:
- LLCs (including foreign LLCs doing business in CA)
- C Corporations
- S Corporations
- Limited Partnerships (LPs)
- Limited Liability Partnerships (LLPs)
California Franchise Tax Basics
| Entity Type | Minimum Tax | Other Tax Considerations |
|---|---|---|
| LLC | $800 | + Gross receipts fee (Form 568) |
| C-Corp | $800 | + 8.84% income-based tax (Form 100) |
| S-Corp | $800 | + 1.5% net income tax (Form 100S) |
| LP & LLP | $800 | Flat fee only (Form 565 for LLPs; Form 568 for LPs) |
Key Due Dates for 2025
| Entity Type | Form | Tax Year End | Due Date (2025) |
|---|---|---|---|
| Single-Member LLC | Form 568 | 12/31/2024 | April 15, 2025 |
| Multi-Member LLC | Form 568 | 12/31/2024 | March 15, 2025 |
| C Corporation | Form 100 | 12/31/2024 | April 15, 2025 |
| S Corporation | Form 100S | 12/31/2024 | March 15, 2025 |
| LP / LLP | Form 565 | 12/31/2024 | March 15, 2025 |
| 1st-Year LLCs | Form 3522 | Anytime | Within 3.5 months of formation |
| All entities | Form 3536 | Estimate Payment | June 15, 2025 (for LLCs > $250k) |
Note: If the due date falls on a weekend or holiday, the deadline shifts to the next business day.
Special Notes for First-Year LLCs
- Must pay $800 minimum tax using Form 3522 within 3 months and 15 days of forming
- No pro-rata for first year , full $800 is due
- The 15th day of the 4th month rule applies even if the LLC made no income
Late Filing Penalties
- Minimum penalty: $18 per partner/member per month (up to 12 months)
- Late payment interest: accrues at California’s interest rate
- Suspension risk: Continued noncompliance can result in loss of good standing
Step-by-Step: Staying Compliant in 2025
- Identify your entity’s tax year end
- Confirm your due date from the above table
- File the appropriate form (568, 100, 100S, 565, 3522, or 3536)
- Pay your $800 minimum tax + additional fees or income tax if applicable
- Store all confirmations for recordkeeping
Conclusion
In California, the Franchise Tax Board is aggressive about collecting its minimum tax and enforcing deadlines. Filing late, underpaying, or missing forms can cost your entity more than $800. Mark your 2025 calendar and stay compliant with these due dates to keep your business penalty-free.
Call to Action
Schedule a filing review with Anshul Goyal, CPA, EA, FCA to make sure your California entity meets all 2025 franchise tax deadlines and avoids unnecessary fees and interest.
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. When is the CA LLC $800 tax due in 2025?
For existing LLCs, April 15, 2025. For new LLCs, within 3.5 months of formation.
2. Do California corporations also pay franchise tax?
Yes. Both C-Corps and S-Corps pay the $800 minimum plus income-based tax.
3. What if I miss the deadline?
Penalties apply, and your business could be suspended.
4. Can I e-file these forms?
Yes. Most Franchise Tax Board forms can be submitted online.
5. Is there any exemption from the $800 tax?
Only LLCs that elect to be taxed as corporations and meet certain conditions in their first year may be exempt.
About Our CPA
Anshul Goyal, CPA, EA, FCA helps California businesses navigate FTB deadlines, prepare franchise tax filings, and resolve state notices and penalties. With experience in multi-entity planning, he provides tailored compliance support to startups and business owners.