To pay California state taxes, most individuals send money to the Franchise Tax Board (FTB) using Web Pay, a free direct debit from a bank account at ftb.ca.gov. Businesses collecting sales tax pay the California Department of Tax and Fee Administration (CDTFA), and employers remit payroll taxes to the Employment Development Department (EDD). The deadline for 2025 personal income tax is April 15, 2026, and paying on time is a separate obligation from filing on time.
Which Agency You Pay
California splits tax collection across three agencies, and sending a payment to the wrong one is a recoverable mistake but a slow one. The FTB handles personal income tax and the corporate franchise tax, including the $800 annual minimum owed by corporations and LLCs doing business in the state.1State of California Franchise Tax Board. Corporations2State of California Franchise Tax Board. Limited Liability Company The CDTFA collects sales and use tax from registered sellers. The EDD collects the four state payroll taxes from employers.3Employment Development Department. Payroll Taxes
The rest of this guide focuses on the FTB, because that is where individuals send their money. Sales tax and payroll tax have their own portals and are covered briefly below.
Ways to Pay the Franchise Tax Board
Web Pay from a Bank Account
Web Pay is the FTB’s free online payment portal. You enter your bank routing and account number, and the FTB debits the payment directly from your checking or savings account.4State of California Franchise Tax Board. Pay by Bank Account (Web Pay) It works for return payments, estimated tax, extension payments, and balances owed on notices or after an audit. Signing in through a MyFTB account lets you schedule future payments and cancel pending ones, which is useful if you want to line up all four quarterly estimated payments at the start of the year.
Credit or Debit Card
The FTB does not process card payments itself. It routes you to an authorized third-party provider that charges a 2.3% service fee.5State of California Franchise Tax Board. Payment Tips On a $5,000 balance, that is $115 in fees for the same result Web Pay produces free.
Check or Money Order
Make the check payable to the Franchise Tax Board and write your Social Security number, the tax year, and the form number on it. If you filed electronically, include the matching payment voucher. Mail is the slowest option and carries the risk of a postal delay pushing your payment past the deadline, so if you use it, mail early and keep proof.
The Deadline and the Extension Trap
Form 540 and any balance owed for the 2025 tax year are due April 15, 2026.6State of California Franchise Tax Board. Due Dates for Individuals California grants an automatic six-month extension to October 15, 2026, and no form is required to get it.7State of California Franchise Tax Board. Extension to File
Here is the part that catches people: the extension only postpones filing, not paying. Your tax balance is still due April 15. If you need more time to prepare the return but expect to owe, estimate what you owe and send a payment by April 15 through Web Pay or with form FTB 3519, the extension payment voucher. Skip that step and penalties and interest start running the day after the deadline.7State of California Franchise Tax Board. Extension to File
Estimated Tax Payments During the Year
If your California income tax after withholding and credits will exceed $500 ($250 if married filing separately), you owe estimated payments across the year.8State of California Franchise Tax Board. Estimated Tax Payments This mostly affects freelancers, business owners, landlords, and anyone with substantial investment income that is not withheld at source.
The four installment deadlines:
- April 15
- June 15
- September 15
- January 15 of the following year
Weekend and holiday deadlines shift to the next business day. Web Pay is the simplest submission method — select “Estimated Tax Payment” as the payment type, and if you want, schedule all four quarters at once.4State of California Franchise Tax Board. Pay by Bank Account (Web Pay) Paying by mail requires the correct Form 540-ES voucher for each quarter so the FTB credits the installment to the right period.
The Safe Harbor Rule
You avoid the underpayment penalty by paying the lesser of 90% of your current-year tax or 100% of your prior-year tax.9State of California Franchise Tax Board. 2025 Instructions for Form 540-ES Estimated Tax for Individuals For higher earners, the prior-year figure changes: if your prior-year California adjusted gross income exceeded $150,000 ($75,000 if married filing separately), you must pay 110% of last year’s tax, not 100%.8State of California Franchise Tax Board. Estimated Tax Payments This is a separate calculation from the federal safe harbor even though the income threshold matches.
Paying Sales and Use Tax to the CDTFA
Registered sellers file returns and pay through the CDTFA’s online services portal, which handles both steps in one session.10California Department of Tax and Fee Administration. About the California Department of Tax and Fee Administration Filing frequency (monthly, quarterly, or annually) is assigned based on sales volume, and the return and payment are due by the last day of the month after the reporting period closes.
Electronic funds transfer becomes mandatory once your average monthly sales and use tax liability reaches $10,000 over a 12-month period, or $20,000 for special taxes and fees.11California Department of Tax and Fee Administration. Electronic Funds Transfer (EFT) – Frequently Asked Questions Businesses below those thresholds can pay by e-check through the portal at no cost, or mail a check with a paper return.
Penalties If You File or Pay Late
California charges you separately for filing late and for paying late, and the two penalties can run at the same time.
Late filing. If you miss the deadline (including any extension), the FTB charges 5% of the unpaid tax per month, up to 25%.12State of California Franchise Tax Board. FTB 1024 Penalty Reference Chart There is a minimum penalty of $135 or 100% of the tax due, whichever is less.
Late payment. If you file on time but don’t pay, the penalty is 5% of the unpaid balance plus 0.5% for each month it stays unpaid, capped at a combined 25%.12State of California Franchise Tax Board. FTB 1024 Penalty Reference Chart Interest accrues on top at a rate the FTB sets each year.
Underpaid estimated tax. Missing estimated installments triggers a separate penalty computed on Form FTB 5805. You are off the hook if your total tax due after withholding is under $500, or $250 filing separately.13State of California Franchise Tax Board. 2024 Instructions for Form FTB 5805
California offers a one-time penalty abatement under Revenue and Tax Code Section 19132.5. If you have an otherwise clean record and a reasonable explanation, the FTB may waive the late-payment penalty for one tax year.12State of California Franchise Tax Board. FTB 1024 Penalty Reference Chart
When You Can’t Pay the Full Balance
Owing money you don’t have is stressful, and ignoring the bill is always the most expensive move. The FTB grants installment agreements if your balance is $25,000 or less, you can pay it off within 60 months, all required returns are filed, and you’re not already on a plan.14State of California Franchise Tax Board. FTB 3567 Installment Agreement Request A $34 setup fee is added to your balance. You can apply online at ftb.ca.gov, call 800-689-4776, or mail Form FTB 3567.
Interest and the late-payment penalty keep accruing while the plan is active, so paying it down faster than the minimum saves real money. If you owe more than $25,000 or need more than 60 months, the FTB may still work with you, but the agreement is subject to periodic review.14State of California Franchise Tax Board. FTB 3567 Installment Agreement Request