$800 Annual Tax: All LLCs doing business in California, registered in California, or organized in California are subject to an $800 annual tax. This $800 annual tax is due on or before the 15th day of the 4th month after the beginning of the LLC's taxable year. LLC Fee: In addition to the $800 annual tax, every LLC must pay an LLC fee if the total California annual income is equal to or greater than $250,000. Per the Form 568 Instructions, the LLC fee tiers are as follows: If total California annual income is $250,000 to $499,999, the fee is $900 If total California annual income is $500,000 to $999,999, the fee is $2,500 If total California annual income is $1,000,000 to $4,999,999, the fee is $6,000 If total California annual income is $5,000,000 or more, the fee is $11,790 The LLC fee amount is based on the LLC's total California annual income, using the fee schedule provided in Form 568 Booklet. The LLC must estimate the fee it will owe for the year and make an estimated fee payment by the 15th day of the 6th month of the current taxable year. The remaining LLC fee, if any, is due by the due date of the LLC's tax return.