What does a California LLC with $5,000,000 or more in receipts pay?

$11,790 tier fee plus the $800 annual tax, $12,590 total. Estimated by June 15 via Form 3536.

Would an S-corp pay less California tax at $5,000,000 or more of receipts?

Only if California net income is below about $839,333, where 1.5% of profit falls under the LLC's $12,590.

Fee-tier page • Updated 2026

By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

California LLC receipts $5,000,000 or more: $12,590 total

In this tier the § 17942 fee is $11,790, stacked on the $800 annual tax, for $12,590 to the FTB before any income tax. Worked example: $8,000,000 of California receipts → $11,790 fee, $12,590 total. Restructure analysis strongly advised.

Quick answers

What does a California LLC with $5,000,000 or more in receipts pay?: $11,790 tier fee plus the $800 annual tax, $12,590 total. Estimated by June 15 via Form 3536.
Would an S-corp pay less California tax at $5,000,000 or more of receipts?: Only if California net income is below about $839,333, where 1.5% of profit falls under the LLC's $12,590.

The math

Total California income (gross receipts + COGS on Schedule IW) of $5,000,000 or more lands the $11,790 tier. Add the flat $800 (§ 17941) for $12,590. Deductions and net losses do not reduce either number.

When and how to pay

$800 via FTB 3522 by April 15; the $11,790 estimated via Form 3536 by June 15 (prior-year safe harbor kills the 10% penalty); true up on Form 568.

The cliff at the edges of this tier

The fee is a step, not a rate, so the edges matter more than the middle. Just below $5,000,000 an LLC pays $6,000; one dollar of California receipts at $5,000,000 adds $5,790 to the fee. There is no higher tier: receipts of $50 million pay the same $11,790 as $5 million.

LLC or S-corp at this level?

An S-corp pays 1.5% of California net income ($800 minimum) and no receipts-based fee. At this tier it owes less California tax whenever profit is under about $839,333 — the point where 1.5% equals the LLC's $12,590. Payroll costs and federal self-employment tax change the full answer; see LLC vs S-corp with math.

Five years in this tier

An LLC that stays here pays $62,950 to the FTB over five years before any income tax on its owners — $4,000 of it the $800 minimum, the rest the § 17942 fee. Compare Wyoming ($62 a year) and Delaware ($400) only if the business genuinely has no California presence: California-sourced receipts are taxed here regardless of where the LLC was formed.

Try your own receipts

$5,000,000$5,000,000 or more: $11,790 fee

FTB total (fee + $800)$12,590

Other fee tiers

$0 fee tier → $800 total $900 fee tier → $1,700 total $2,500 fee tier → $3,300 total $6,000 fee tier → $6,800 total

Sources

Cal. Rev. & Tax Code §§ 17941–17942; FTB Form 3536/568 + Schedule IW instructions