Calculadora multiestatal de impuesto de franquicia y nexo tributario
Calcule el impuesto mínimo de $800 de California y los tramos de la tarifa de LLC, el impuesto de licencia de $60 de Wyoming y el impuesto de franquicia de Delaware. Compruebe si una contratación remota le obliga a registrarse en otro estado antes de que ese estado lo descubra.
Fill in shares and Schedule L assets
Start from an example company, or paste figures from your cap table export and Form 1120 balance sheet as CSV.
10M authorized shares, 8M issued common to founders, $150,000 cash balance on Schedule L.
10M authorized shares, 7M common, 1.8M Series Seed preferred, $2.2M cash assets on balance sheet.
15M authorized shares, 11.5M issued, $8.5M in assets on Schedule L Line 15d.
$650,000 California gross receipts (triggers $2,500 Form 3536 fee), $180,000 net profit.
California Franchise Tax & LLC Fee Engine
Calculate the $800 minimum franchise tax, AB 85 first-year waiver (2021–2023 formations), and tiered LLC gross receipts fees.
Corporations are exempt from the $800 minimum in their first taxable year (Cal. Rev. & Tax Code § 23153(f)). LLCs, LPs, and LLPs had the same waiver only for first years 2021–2023 under AB 85; LLCs formed in 2024 or later owe the $800 in year one.
Unlike Delaware or Wyoming, California imposes the minimum $800 annual tax on every entity “doing business” in CA, including out-of-state entities employing just one W-2 remote worker residing in California.
¿Incorporado en Delaware o Wyoming pero contratando en California?
Un solo empleado W-2 que trabaje desde California hace que su empresa tribute allí. Debe registrarse ante la Secretaría de Estado de California ($70 una LLC, $100 una corporación) y pagar al menos $800 al año a la FTB, además de los costos de Delaware o Wyoming.
Herramientas de presentación
Comprobantes para pagar, otros estados para modelar y un resumen para su contador (CPA).
Radar de cumplimiento (demo)
Cuentas regresivas de plazos, búsqueda de entidades y un simulador de nexo por contrataciones remotas. Los paneles de portales y sincronización usan datos de ejemplo.
Comprobantes prellenados
Ejemplares prellenados de los formularios FTB 3522 y 3536, con enlaces a FTB Web Pay y al portal de Delaware.
Centros de TX, NV, NY y FL
Modele el Impuesto sobre el Margen de Texas (umbral de $2.65M), el Impuesto al Comercio de Nevada (exención de $4M), los tramos del Artículo 9-A de Nueva York y el impuesto corporativo de Florida.
Resumen de auditoría
Un memorándum imprimible con sus cifras, los estatutos, los plazos y un bloque de firma.
Ayuda con la presentación: envíe una solicitud
Envíe una solicitud para que presentemos su Formulario FTB 3522 de California o el informe anual de Delaware o Wyoming. Confirmamos los datos y la tarifa primero; no se presenta ni se cobra nada hasta que usted lo apruebe. Tarifa de servicio de $49 a $99 más la tasa estatal.
Servicios que usan los fundadores
Banca, agentes registrados, tablas de capitalización, contabilidad y nómina. Podemos recibir una comisión; no afecta a nuestras calculadoras.
Mercury
Online business banking for startups
Business checking, treasury accounts, and corporate cards for startups. Check current rates on Mercury's site.
Northwest Registered Agent
Registered agent service in all 50 states
Lists its own address on state filings where allowed, so yours stays off the public record. Formation from $39 plus state fees; registered agent $125 a year after the first year.
Pulley
Cap Table Management, SAFEs & 409A Valuations
Cap table software for tracking shares, SAFEs, option plans, and share certificates. Its records supply the issued-share count Delaware's APV method needs.
Kruze Consulting
Accounting and tax firm for venture-funded startups
Corporate tax returns, bookkeeping, and R&D tax credit claims for startups, including the credit that small startups can apply against payroll tax.
Gusto
Multi-State Remote Payroll & State Tax Registration
Runs payroll, withholds and files state payroll taxes, and can help set up state payroll accounts when you hire in a new state. Registering the company itself with that state is still a separate step.
Affiliate disclosure: some links above are affiliate links — if you open an account or purchase through them, we may earn a commission at no extra cost to you. Read our full disclosure.
Preguntas frecuentes
Citas directas al Código de Ingresos y Tributación de California, Ley AB 85 y Título 17 de Wyoming.
Every corporation and LLC incorporated, registered, or doing business in California must pay at least $800 a year, even if unprofitable. New corporations are exempt in their first taxable year.
Under California Revenue and Taxation Code § 23153 (for corporations) and § 17941 (for LLCs), entities doing business in the state are subject to an annual minimum franchise tax of $800.00. This tax is for the privilege of exercising corporate powers within California and is payable to the Franchise Tax Board (FTB) regardless of revenue or operating losses. Corporations that incorporate or qualify in California skip the minimum in their first taxable year under § 23153(f); LLCs formed in 2024 or later have no such exemption.
AB 85 waived the first-year $800 annual tax only for LLCs, LPs and LLPs formed in 2021–2023. Those formed in 2024 or later pay the $800 in year one.
California Assembly Bill 85 (codified for LLCs in Cal. Rev. & Tax Code § 17941(g)) waived the first-year $800 annual tax for LLCs, LPs and LLPs formed or registered between January 1, 2021 and December 31, 2023. The Legislature did not extend it, so those entities formed in 2024 or later owe the $800 in their first taxable year. Corporations were never part of AB 85: they have a separate, permanent first-year exemption from the minimum tax under § 23153(f), but still owe 8.84% (C-corp) or 1.5% (S-corp) on any net income that year.
LLCs pay an additional tiered fee ranging from $900 to $11,790 if total California gross income reaches or exceeds $250,000.
Under Cal. Rev. & Tax Code § 17942, in addition to the $800 annual tax, LLCs must pay an annual fee based on total California gross receipts: $0 under $250k; $900 for $250k–$499k; $2,500 for $500k–$999k; $6,000 for $1M–$4.99M; and $11,790 for $5M or more. This fee must be estimated and paid by the 15th day of the 6th month (June 15 for calendar filers) using Form 3536.
Wyoming charges a $60 minimum tax for assets up to $300,000, or 0.0002 × assets ($2 per $10,000) for assets above $300,000.
Under Wyo. Stat. § 17-16-1630 (corporations) and § 17-29-209 (LLCs), the annual license tax is based strictly on the portion of corporate capital, property, and assets located and employed in Wyoming. For online filers, a $2 state convenience fee applies, bringing the standard minimum to $62.00 total due on the first day of the company’s anniversary month.