Multi-State Franchise Tax & Nexus Calculator
Calculate California's $800 minimum tax and LLC fee tiers, Wyoming's $60 license tax, and Delaware franchise tax. Check whether a remote hire makes you register in another state before that state finds you.
Fill in shares and Schedule L assets
Start from an example company, or paste figures from your cap table export and Form 1120 balance sheet as CSV.
10M authorized shares, 8M issued common to founders, $150,000 cash balance on Schedule L.
10M authorized shares, 7M common, 1.8M Series Seed preferred, $2.2M cash assets on balance sheet.
15M authorized shares, 11.5M issued, $8.5M in assets on Schedule L Line 15d.
$650,000 California gross receipts (triggers $2,500 Form 3536 fee), $180,000 net profit.
California Franchise Tax & LLC Fee Engine
Calculate the $800 minimum franchise tax, AB 85 first-year waiver (2021–2023 formations), and tiered LLC gross receipts fees.
Corporations are exempt from the $800 minimum in their first taxable year (Cal. Rev. & Tax Code § 23153(f)). LLCs, LPs, and LLPs had the same waiver only for first years 2021–2023 under AB 85; LLCs formed in 2024 or later owe the $800 in year one.
Unlike Delaware or Wyoming, California imposes the minimum $800 annual tax on every entity “doing business” in CA, including out-of-state entities employing just one W-2 remote worker residing in California.
Formed in Delaware or Wyoming but hiring in California?
One W-2 employee working from California makes your company taxable there. It must register with the California Secretary of State ($70 for an LLC, $100 for a corporation) and pay at least $800 a year to the FTB, on top of your Delaware or Wyoming costs.
Which State Entity Is Actually Right For You?
Delaware, Wyoming, and California suit different kinds of companies:
Raising venture capital
What most venture investors expect. Delaware's Court of Chancery and decades of case law make stock grants, preferred rounds, and board disputes predictable.
Bootstrapped and private LLCs
$62 a year, no income tax, and charging-order protection that covers single-member LLCs by statute. Members aren't listed in public filings.
Operating in California
The usual choice when founders, offices, or employees are in California: you pay one state and keep one registered agent instead of two.
Filing tools
Vouchers to pay with, other states to model, and a summary to hand your CPA.
Compliance radar (demo)
Deadline countdowns, entity search, and a remote-hire nexus simulator. Portal status and sync panels use sample data.
Pre-Filled State Vouchers
Pre-filled specimens of FTB Forms 3522 and 3536, with links to FTB Web Pay and Delaware's e-file portal.
Texas, Nevada, New York, Florida
Model Texas Margin Tax ($2.65M threshold), Nevada Commerce Tax ($4M exemption), New York Article 9-A tiers, and Florida corporate tax.
Audit summary
A printable memo of your figures, the statutes behind them, deadlines, and a sign-off block.
Filing help: send us a request
Send a request to have your California FTB 3522, Delaware annual report, Wyoming annual report, or Texas PIR filed for you. We confirm the details and the fee first; nothing is filed or charged until you approve. Service fees $49–$99 plus the state fee.
Services founders use
Banking, registered agents, cap tables, accounting, and payroll. We may earn a commission; it doesn't affect our calculators.
Mercury
Online business banking for startups
Business checking, treasury accounts, and corporate cards for startups. Check current rates on Mercury's site.
Northwest Registered Agent
Registered agent service in all 50 states
Lists its own address on state filings where allowed, so yours stays off the public record. Formation from $39 plus state fees; registered agent $125 a year after the first year.
Pulley
Cap Table Management, SAFEs & 409A Valuations
Cap table software for tracking shares, SAFEs, option plans, and share certificates. Its records supply the issued-share count Delaware's APV method needs.
Kruze Consulting
Accounting and tax firm for venture-funded startups
Corporate tax returns, bookkeeping, and R&D tax credit claims for startups, including the credit that small startups can apply against payroll tax.
Gusto
Multi-State Remote Payroll & State Tax Registration
Runs payroll, withholds and files state payroll taxes, and can help set up state payroll accounts when you hire in a new state. Registering the company itself with that state is still a separate step.
Affiliate disclosure: some links above are affiliate links — if you open an account or purchase through them, we may earn a commission at no extra cost to you. Read our full disclosure.
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Frequently Asked Statutory Questions
Direct citations to California Revenue & Taxation Code, AB 85, and Wyoming Title 17.
Every corporation and LLC incorporated, registered, or doing business in California must pay at least $800 a year, even if unprofitable. New corporations are exempt in their first taxable year.
Under California Revenue and Taxation Code § 23153 (for corporations) and § 17941 (for LLCs), entities doing business in the state are subject to an annual minimum franchise tax of $800.00. This tax is for the privilege of exercising corporate powers within California and is payable to the Franchise Tax Board (FTB) regardless of revenue or operating losses. Corporations that incorporate or qualify in California skip the minimum in their first taxable year under § 23153(f); LLCs formed in 2024 or later have no such exemption.
AB 85 waived the first-year $800 annual tax only for LLCs, LPs and LLPs formed in 2021–2023. Those formed in 2024 or later pay the $800 in year one.
California Assembly Bill 85 (codified for LLCs in Cal. Rev. & Tax Code § 17941(g)) waived the first-year $800 annual tax for LLCs, LPs and LLPs formed or registered between January 1, 2021 and December 31, 2023. The Legislature did not extend it, so those entities formed in 2024 or later owe the $800 in their first taxable year. Corporations were never part of AB 85: they have a separate, permanent first-year exemption from the minimum tax under § 23153(f), but still owe 8.84% (C-corp) or 1.5% (S-corp) on any net income that year.
LLCs pay an additional tiered fee ranging from $900 to $11,790 if total California gross income reaches or exceeds $250,000.
Under Cal. Rev. & Tax Code § 17942, in addition to the $800 annual tax, LLCs must pay an annual fee based on total California gross receipts: $0 under $250k; $900 for $250k–$499k; $2,500 for $500k–$999k; $6,000 for $1M–$4.99M; and $11,790 for $5M or more. This fee must be estimated and paid by the 15th day of the 6th month (June 15 for calendar filers) using Form 3536.
Wyoming charges a $60 minimum tax for assets up to $300,000, or 0.0002 × assets ($2 per $10,000) for assets above $300,000.
Under Wyo. Stat. § 17-16-1630 (corporations) and § 17-29-209 (LLCs), the annual license tax is based strictly on the portion of corporate capital, property, and assets located and employed in Wyoming. For online filers, a $2 state convenience fee applies, bringing the standard minimum to $62.00 total due on the first day of the company’s anniversary month.
Need to calculate Delaware Authorized Shares vs. Assumed Par Value Tax?
Use our sister platform to reduce your Delaware franchise tax from $200,000+ down to $400 statutory minimum.