Deadline page • Updated 2026
California $800 annual franchise tax: due April 15
Amount: $800. File via FTB 3522 / Web Pay by April 15. Miss it: 5% + 0.5%/month (§ 19132).
Quick answers
- When is the California $800 annual franchise tax due?
- April 15, via FTB 3522 / Web Pay. Amount $800. Late penalty: 5% + 0.5%/month (§ 19132).
- Who has to file the California $800 annual franchise tax?
- Every LLC organized, registered, or doing business in California, for the current tax year, including LLCs formed in 2024 or later in their first year. Corporations pay their $800 minimum as the first estimated payment instead.
How to file, step by step
- Log in to FTB Web Pay (no account needed) with the Secretary of State file number.
- Choose the LLC annual tax (3522) payment for the current tax year.
- Pay $800 by April 15, or by the 15th day of the 4th month after formation for a new LLC.
- Save the confirmation number with the Form 568 workpapers.
What to file
Submit FTB 3522 / Web Pay with $800 on or before April 15. Extensions extend filing where offered — never payment.
If you miss it
5% + 0.5%/month (§ 19132). Set a recurring reminder a month early — most of these penalties are automatic and non-waivable for reasonable cause you could have calendared.
Full walkthrough
The complete rules, worked examples, and penalty details are in Form 3522 vs 3536. For every other date in the year, see the 2026 compliance calendar.
Other deadlines
Sources
- FTB / Division of Corporations / SOS / Comptroller deadline schedules (see 2026 calendar guide)