Decide on the legal structure of your business. See our business tax structure page. Common options include:
For more information, see our Tax Structure Guide!
California does not require you to reserve a business name before registration, but it is recommended to check availability:
Check Name Availability: California Business Name Search
Submit the necessary formation documents based on your business structure to the California Secretary of State:
LLC: File Articles of Organization (Form LLC-1).
Fee: $70.
Corporation: File Articles of Incorporation (Form ARTS-GS).
Fee: $100.
If operating under a name different from your legal business name, file a Fictitious Business Name Statement with the county clerk’s office in the county where your business operates.
Contact your local county clerk for details.
California requires businesses to obtain licenses and permits at the state and local levels:
General Business License: Required by most cities and counties.
Contact your local city or county office for details.
Industry-Specific Licenses: Check California’s CalGold tool to identify required licenses.
Visit CalGold
Register your business with the California Department of Tax and Fee Administration (CDTFA) if you sell goods, hire employees, or are subject to other state taxes:
Sales and Use Tax Permit: Required for businesses selling taxable goods or services.
LLCs and Corporations must file a Statement of Information with the California Secretary of State within 90 days of registration.
Fee: $20 for LLCs, $25 for Corporations.
Download Statement of Information Forms
Separate your personal and business finances by opening a business bank account using:
Your EIN (Employer Identification Number).
Formation documents or operating agreement.
Franchise Tax: All LLCs, Corporations, and Partnerships are required to pay an annual minimum Franchise Tax of $800.
Renew Licenses and Permits: Ensure all local and state licenses are renewed as required.
California Secretary of State – Business Programs
California Department of Tax and Fee Administration (CDTFA)
Register for a Sales and Use Tax Permit (CDTFA)
