California Business Compliance Deadlines 2026: Every Date Small Business Owners Need to Know

Running a business in California means staying on top of more compliance deadlines than almost any other state. Between the Franchise Tax Board, the Secretary of State, the CDTFA, and the EDD, there are filings due every quarter—sometimes every month. Miss one, and the penalties add up fast.

This guide breaks down every major California business compliance deadline for 2026, with exact due dates and real penalty amounts so you know what is at stake.

LLC Statement of Information (Form SI-550)

Every California LLC must file a Statement of Information with the Secretary of State. This is a biennial filing (every two years), and the timing depends on when your LLC was formed.

How it works: Your initial filing is due within 90 days of your LLC's formation date. After that, you file every two years during your filing month (the month you originally formed the LLC).

Filing fee: $20

Late penalty: $250 if you miss the deadline

This is one of the most commonly missed filings because the due date is unique to each business. There is no single statewide deadline—it is based on your formation anniversary.

Franchise Tax Board: $800 Minimum Tax

California imposes an annual minimum franchise tax of $800 on most LLCs and corporations, regardless of income. This is due April 15, 2026 for calendar-year filers.

First-year exemption: Thanks to AB 85 (extended through 2026), LLCs formed in 2024, 2025, or 2026 are exempt from the $800 minimum tax in their first taxable year. This is a significant benefit for new businesses, but you must still file your return—you just will not owe the $800.

Estimated tax: If your LLC expects to owe more than $800 in tax, you must also make estimated tax payments on the 15th of the 4th, 6th, 9th, and 12th months of your tax year.

Late payment penalty: 5% of unpaid tax, plus 0.5% per month (up to 25%), plus interest.

California Sales Tax (CDTFA-401)

If your business sells taxable goods or services, you must file sales and use tax returns with the California Department of Tax and Fee Administration (CDTFA).

Filing frequency: Most small businesses file quarterly.

2026 quarterly due dates:

Quarter	Period	Due Date
Q1	Jan 1 – Mar 31	April 30, 2026
Q2	Apr 1 – Jun 30	July 31, 2026
Q3	Jul 1 – Sep 30	October 31, 2026
Q4	Oct 1 – Dec 31	January 31, 2027

Penalties: 10% of the tax due if you file late. If the CDTFA determines you were negligent, an additional 10% penalty applies. Interest also accrues on unpaid amounts.

Payroll Tax Returns (DE 9 / DE 9C)

If you have employees in California, you must file quarterly payroll tax returns with the Employment Development Department (EDD). This covers state income tax withholding, State Disability Insurance (SDI), and unemployment insurance (UI).

What you file:

• DE 9 — Quarterly Contribution Return and Report of Wages
• DE 9C — Quarterly Contribution Return and Report of Wages (Continuation)

Due dates: Last day of the month following the end of each quarter (same schedule as sales tax above).

Penalties: A 15% penalty applies if you fail to file or pay on time. For returns filed more than 60 days late, the minimum penalty is $100 or the full tax amount, whichever is smaller.

Workers' Compensation Insurance

California law requires all employers to carry workers' compensation insurance, even if you only have one employee. There is no exception based on business size or industry.

Coverage must be continuous. There is no annual renewal deadline per se, but letting your policy lapse—even for a single day—is a misdemeanor in California.

Penalties for no coverage:

• Up to $10,000 per employee at the time of the lapse
• A stop order halting all business operations until coverage is obtained
• Personal liability for all injury claims during the uninsured period

Federal BOI Report (FinCEN)

The federal Beneficial Ownership Information (BOI) report applies to California businesses too. Most LLCs and corporations must report their beneficial owners to the Financial Crimes Enforcement Network (FinCEN).

This is a federal requirement, not state-specific, but California business owners should be aware of it. Filing is free and done online at boiefiling.fincen.gov.

Note: The BOI reporting requirement has faced legal challenges. As of early 2026, the requirement is in effect, but deadlines have shifted due to court rulings. Check FinCEN.gov for the most current filing deadlines.

For a full breakdown, see our guide: What Is the BOI Report and Does Your Small Business Need to File?

Business License Renewals (City-Level)

California does not have a statewide business license. Instead, cities and counties issue their own licenses, each with their own renewal schedule.

Common examples:

• Los Angeles: Business Tax Registration Certificate (BTRC) renews annually, due February 28 each year. Late penalty: 5% per month up to 20%.
• San Francisco: Business Registration renews annually by May 31. Combined with payroll expense tax for most businesses.
• San Jose: Business License Tax renews annually by March 31. Late fees apply after the deadline.

Your renewal date depends on your city, your industry, and when you first registered. Contact your city's finance or business license department to confirm your specific deadline.

How to Stay on Top of California Compliance

California has more compliance deadlines than most states, and the penalties for missing them are steep. Between the $250 late fee on a $20 filing, the $800 annual franchise tax, and the potential for five-figure workers' comp penalties, the cost of forgetting is real.

Here is a quick summary of what to track:

Deadline	Frequency	Approximate Due Date
Statement of Information	Biennial	Based on formation month
Franchise Tax ($800 min)	Annual	April 15
Sales Tax (CDTFA-401)	Quarterly	End of month after quarter
Payroll Tax (DE 9/DE 9C)	Quarterly	End of month after quarter
Workers' Comp	Continuous	Policy renewal date
BOI Report (Federal)	Once + updates	Check FinCEN.gov
City Business License	Annual	Varies by city

NeverFined automatically tracks every one of these deadlines for your California business and sends you reminders 30, 7, and 1 day before each one is due. You answer a few questions about your business during onboarding, and we build your personalized compliance calendar. No spreadsheets, no guessing, no fines.

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