Form 215 franchise tax 2025

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If your corporations annual net income multiplied by the applicable corporate tax rate is higher than $800, you must pay that amount to the California Franchise Tax Board instead of the initial $800.
Every corporation that is incorporated, registered, or doing business in California must pay the $800 minimum franchise tax.
Filing a late tax return is one of the most common reasons that a large number of taxpayers owe money to the FTB. Specifically, a taxpayer can incur late fees on an unfiled return the day after not filing their tax return.
Each taxable entity formed as a corporation, limited liability company (LLC), limited partnership, professional association and financial institution that is organized in Texas or has nexus in Texas must file Form 05-102, Texas Franchise Tax Public Information Report (PIR) annually to satisfy their filing requirements.
The term franchise tax refers to a tax paid by certain enterprises that want to do business in some states. Also called a privilege tax, it gives the business the right to be chartered and/or to operate within that state.
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Each taxable entity formed in Texas or doing business in Texas must file and pay franchise tax.
A franchise tax must be paid by enterprises that wish to conduct business in certain states. Franchise tax applies to corporations, partnerships, and many limited liability companies but does not apply to fraternal organizations, non-profits, and some limited liability corporations.

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