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State of California Franchise Tax Board

What is the minimum franchise tax?

Minimum tax is the amount you must pay the first quarter of each accounting period whether the corporation is active, operates at a loss or does not do business. The current minimum tax is $800.  For new corporations that qualify or incorporate with the Secretary of State, the tax is measured based on their income for the year and subject to estimate requirements. For subsequent years, the minimum tax $800.

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