| What is the Minimum Franchise Tax for C Corporation in the State of California?
What is the California Corporate Franchise Tax?
The corporate franchise tax is a tax that is "imposed for the privilege of exercising the corporate franchise in California. It is imposed on all corporations that do business in California."
What is the Minimum Franchise Tax:
According to California Franchise Tax Board, "Except for newly incorporated or qualified corporations, all corporations doing business in California are subject to the greater of 8.84% of the corporation's net income or a minimum tax of $800."
It is worth nothing that this tax is imposed "even if the corporation is inactive or operates at a loss during the year, and regardless of whether or not it did business for a full 12 months." | 
