Business formation
Form a California corporation
A California general stock corporation is formed by filing Articles of Incorporation for a $100 state fee. Its initial $25 Statement of Information is due within 90 days, followed by annual filings. Newly incorporated corporations are generally not subject to the $800 minimum franchise tax in their first taxable year, but income-based tax can still apply.
Last reviewed: October 2026
Corp USA is not a law firm and does not provide legal advice.
The requirements
What to know before you file
Articles of Incorporation
The state filing fee is $100 for a general stock corporation. Other corporation classifications may have different requirements or fees.
Official source: California Secretary of StateFind the next decision pathAnnual Statement of Information
The initial statement is due within 90 days and costs $25. Stock corporations file annually thereafter.
Official source: California Secretary of StateFind the next decision pathFirst-year minimum-tax exception
Newly incorporated or qualified corporations are generally exempt from the $800 minimum franchise tax in their first taxable year. This does not eliminate income-based tax.
Official source: https://www.ftb.ca.gov/file/business/types/corporations/index.htmlFind the next decision pathInternal corporate records
Bylaws are not filed with the Secretary of State. Maintain your corporate records separately.
Official source: California Secretary of StateFind the next decision pathThe answers that matter
Frequently asked questions
No. A corporation is a legal entity; S corporation treatment is a tax election for an eligible entity, generally using IRS Form 2553.
Official source: https://www.irs.gov/instructions/i2553No. The exception is to the $800 minimum franchise tax; tax measured by income can still be due.
Official source: https://www.ftb.ca.gov/file/business/types/corporations/index.html$100 Articles plus $25 initial Statement of Information, totaling $125 in these state filing fees. Service fees and taxes are separate.
Official source: California Secretary of StateYour next chapter. In California.
Review your options and costs before you order.
Corp USA is not a law firm and does not provide legal advice.