California Incorporation Fees and Filing Requirements
Bizee breaks down the fees and filing requirements for forming a corporation in California — Articles of Incorporation, Statement of Information, franchise tax, and more.
Bizee Editorial Staff
Editorial Team
California corporation filing fees at a glance
Filing fee: $100 (Articles of Incorporation, standard); $350 expedited
Processing time: Standard: 5–7 business days; Expedited: 24 hours
State agency: California Secretary of State
Annual report due: Statement of Information due within 90 days of incorporation, then every year by the last day of the anniversary month
State tax rate: $800 minimum franchise tax annually (California Franchise Tax Board)
California incorporation fees and requirements
Forming a corporation in California requires filing Articles of Incorporation with the California Secretary of State, paying a $100 state filing fee, filing an initial Statement of Information within 90 days, and paying the $800 annual minimum franchise tax to the California Franchise Tax Board. California has a few requirements that catch people off guard — the franchise tax applies from the first year.
Articles of Incorporation filing fee
To form a corporation in California, you file Articles of Incorporation with the California Secretary of State. The standard filing fee is $100. If you need faster processing, expedited filing costs $350 and is typically processed within 24 hours. Standard processing runs 5–7 business days.
You can also request a certified copy of your filed Articles for an additional fee. Most banks and lenders require a certified copy when you open a business bank account or apply for financing, so it's worth getting one at the time of filing.
Statement of Information
California corporations must file an initial Statement of Information (Form SI-550) with the Secretary of State within 90 days of incorporation. The filing fee is $25. After the initial filing, you need to file a Statement of Information every year by the last day of the anniversary month of your incorporation.
The Statement of Information updates the state on your corporation's officers, directors, registered agent, and principal business address. Missing the deadline can result in a $250 penalty and put your corporation's good standing at risk.
California minimum franchise tax
Every California corporation owes an $800 minimum franchise tax each year, paid to the California Franchise Tax Board — not the Secretary of State. This applies from the first year your corporation is active. The first payment is due by the 15th day of the 4th month after your corporation's taxable year begins.
If your corporation is formed later in the year, the first minimum franchise tax payment may be prorated based on the months remaining in the taxable year. Even so, budget for the $800 as a recurring annual cost — it's owed regardless of whether your corporation turns a profit.
Employer Identification Number
Every corporation needs an Employer Identification Number (EIN) from the IRS. An EIN is your corporation's federal tax ID — you'll need it to open a business bank account, hire employees, and file federal and state tax returns. You can apply for an EIN for free at irs.gov/ein.
There's no state fee for getting an EIN. The IRS issues it immediately when you apply online. If you'd rather not handle this yourself, we can get your EIN as part of the formation process.
California corporate bylaws
California does not require you to file corporate bylaws with the state, but you do need to adopt them internally. Bylaws govern how your corporation operates — things like how directors are elected, how meetings are held, and how decisions get made. Banks and investors will often ask to see them.
If your Articles of Incorporation don't specify the number of directors, your bylaws must address it. Keeping your bylaws current as your corporation grows protects you if ownership or governance questions come up later.
Business licenses and permits
Forming a corporation is separate from getting the licenses and permits your business needs to operate. What you need depends on your industry, your location in California, and whether your business is regulated at the federal, state, or local level. Some businesses need multiple licenses; others need just one.
California's CalGold database is a good starting point — it lists permit requirements by business type and location. For federally regulated industries like food, healthcare, or financial services, check the relevant federal agency as well.
Foreign corporations
If your corporation was formed in another state but does business in California, you need to register as a foreign corporation with the California Secretary of State. This is called qualifying to do business in California. The filing fee is $100, and you'll also need a registered agent with a California address.
Foreign corporations are also subject to the $800 minimum franchise tax and the annual Statement of Information requirement. Not registering when you're required to can mean back taxes, penalties, and the inability to bring a lawsuit in California courts.
FAQ
The standard filing fee for Articles of Incorporation with the California Secretary of State is $100. Expedited processing costs $350 and is typically completed within 24 hours. Standard processing takes 5–7 business days. These fees are paid directly to the state and are separate from any service fees.
For a California corporation, the 4 main fee categories are: the Articles of Incorporation filing fee ($100), the initial Statement of Information fee ($25, due within 90 days), the annual minimum franchise tax ($800, paid to the Franchise Tax Board), and any business license or permit fees required by your city, county, or industry.
We charge you the state fee at cost and pay it directly to the California Secretary of State on your behalf when we file your Articles of Incorporation. You're not paying a markup on the state fee — it goes straight to the state. Our formation fee covers the filing work, not the state's charge.
California calls its annual report the Statement of Information. The filing fee is $25 per year. It's due every year by the last day of the anniversary month of your incorporation. The initial Statement of Information is also $25 and must be filed within 90 days of forming your corporation.
It depends on your industry and location. California's CalGold database lists permit requirements by business type and city or county. Some businesses also need federal licenses — food, healthcare, and financial services are common examples. Start with CalGold, then check with your city or county clerk's office for local requirements.
Yes. California's $800 minimum franchise tax applies from the first year your corporation is active. The first payment is due by the 15th day of the 4th month after your taxable year begins. If your corporation is formed later in the year, the amount may be prorated — but the obligation starts immediately.
