What does a California LLC with $250,000 – $499,999 in receipts pay?

$900 tier fee plus the $800 annual tax, $1,700 total. Estimated by June 15 via Form 3536.

Would an S-corp pay less California tax at $250,000 – $499,999 of receipts?

Only if California net income is below about $113,333, where 1.5% of profit falls under the LLC's $1,700.

Fee-tier page • Updated 2026

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

California LLC receipts $250,000 – $499,999: $1,700 total

In this tier the § 17942 fee is $900, stacked on the $800 annual tax, for $1,700 to the FTB before any income tax. Worked example: $400,000 of California receipts → $900 fee, $1,700 total. Form 3536 due June 15.

Quick answers

What does a California LLC with $250,000 – $499,999 in receipts pay?: $900 tier fee plus the $800 annual tax, $1,700 total. Estimated by June 15 via Form 3536.
Would an S-corp pay less California tax at $250,000 – $499,999 of receipts?: Only if California net income is below about $113,333, where 1.5% of profit falls under the LLC's $1,700.

The math

Total California income (gross receipts + COGS on Schedule IW) of $250,000 – $499,999 lands the $900 tier. Add the flat $800 (§ 17941) for $1,700. Deductions and net losses do not reduce either number.

When and how to pay

$800 via FTB 3522 by April 15; the $900 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 $250,000 an LLC pays $0; one dollar of California receipts at $250,000 adds $900 to the fee. At the top, reaching $500,000 moves the fee to $2,500 — another $1,600. Project the year's receipts before June 15 so the Form 3536 estimate lands in the right tier — or pay at least last year's fee to stay inside the safe harbor.

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 $113,333 — the point where 1.5% equals the LLC's $1,700. 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 $8,500 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

$250,000$250,000 – $499,999: $900 fee

FTB total (fee + $800)$1,700

Other fee tiers

$0 fee tier → $800 total $2,500 fee tier → $3,300 total $6,000 fee tier → $6,800 total $11,790 fee tier → $12,590 total

Sources

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