Everything you need to register a foreign LLC in California.
State filing fee$70one-time
Registered agent$125/yrbased on Northwest RA
Total, all in$2,885
California data verified Apr 18, 2026 · sos.ca.govTotals include the $70 filing fee once, Northwest RA at $125/year, and California recurring state costs over the selected period. The report fee is biennial and counted per filing due.
Foreign Qualification
Filing fee
$70
Form
Application to Register a Foreign Limited Liability Company
Annual obligation
$20 biennial + $800/year franchise tax
Processing time
5-7 business days online
Expedite
$350 for 24-hour, $750 for same-day
Estimated year 1 cost
$890
Note: California charges an $800 annual franchise tax on all LLCs, including foreign-qualified ones. This is one of the highest ongoing costs of any state.
California data verified Apr 18, 2026 · sos.ca.gov
Formation in California
Formation fee
$70
Annual cost
$20 biennial + $800/year franchise tax
State income tax
Income tax up to 13.3%. $800 minimum franchise tax for all LLCs.
Privacy
Low
California has the highest state income tax rate in the country. The Statement of Information (Form LLC-12) is due within 90 days of formation, then every 2 years. The $800 annual franchise tax is separate and due every year regardless.
What triggers foreign qualification in California?
Physical presence (store, office, warehouse)
Employees in California
Recurring revenue from California customers
Owning or leasing property in California
Important to know
$800 annual franchise tax applies even if you earn no revenue in California
Franchise Tax Board has its own definition of doing business (Revenue & Taxation Code 23101)
Activities that do NOT require registration in California
The following activities are explicitly carved out by statute. On their own, they do not require a foreign LLC to register in California.
Maintaining or defending a lawsuit
Holding meetings of members or managers
Maintaining bank accounts
Soliciting orders via mail, phone, or internet if orders are accepted outside California
Creating or acquiring indebtedness, mortgages, or security interests in real or personal property
Conducting isolated transactions completed within 30 days (and not part of a series of similar transactions)
Per California Corporations Code Section 191. Note: The FTB interprets "doing business" broadly under R&TC 23101(a). The $800 franchise tax may apply even if SOS qualification is not required. These safe harbors relate to SOS foreign qualification, not FTB tax obligations.
This page provides general information based on publicly available state requirements. It is not legal advice. Verify with the California Secretary of State before filing.