Definition
What is a minimum llc tax?
A flat yearly charge in certain states, separate from the annual report fee.
Key points
- Sometimes called
- Franchise tax or entity tax, in some states
- Related terms
- Annual report, Articles of organization, Member
What it means for your LLC
Budget for it every year the LLC exists in those states, even with no income.
Across the 50 states
- California: $800 a year minimum LLC tax to the Franchise Tax Board (Form FTB 3522), separate from the Statement of Information.
- Kentucky: Limited Liability Entity Tax: a $175 minimum each year to the Department of Revenue.
- Rhode Island: $400 a year minimum tax to the Division of Taxation (Form RI-1065), owed whether or not the LLC makes a profit.
Read more
Our state pages use it here: LLC requirements by state, Registered agent rules by state, Foreign LLC rules by state.
Sources
- ftb.ca.gov · California other cost: Annual LLC · October 2026
- ftb.ca.gov · California other cost: Annual LLC · October 2026
- revenue.ky.gov · Kentucky other cost: Limited Liability · October 2026
- tax.ri.gov · Rhode Island other cost · October 2026