How to Start a Chiropractic Practice in California

October 29, 2026

This guide is informational content, not legal or tax advice. Fees, rules, and forms change, so confirm every figure with the agency named before you file or pay. Because a chiropractic practice raises licensing, entity, and tax questions at the same time, talk with a California attorney and a CPA before you form the corporation.

Opening a chiropractic practice in California follows a fixed order. First, you need your own license as a Doctor of Chiropractic from the Board of Chiropractic Examiners (BCE, chiro.ca.gov). Second, the practice has to be owned through the right kind of entity, which for a chiropractic practice is a professional corporation filed with the California Secretary of State. Third, the Board must issue a certificate for that corporation. Once those three pieces are in place, you can handle the practical setup: tax registrations, local licenses, banking, insurance, and payer enrollment. This guide follows that order.

What You Need Before You Start

• A Doctor of Chiropractic degree from a chiropractic college on the BCE's approved colleges list
• Passing scores on the National Board of Chiropractic Examiners (NBCE) exams
• A pass on the California Chiropractic Law Examination (CCLE)
• A bizfile Online account for filing with the Secretary of State
• A registered agent for the corporation: a California resident individual, or a corporation holding a Corporations Code 1505 certificate
• A California address for the practice
• An IRS employer identification number (EIN) and a National Provider Identifier (NPI) from NPPES, which is free
• Funds for the Board and Secretary of State fees listed below
• Written quotes for professional liability insurance

Step 1: Earn Your Personal License From the Board

The BCE licenses individual chiropractors, and the corporation cannot substitute for that license. The path has three parts. Your degree must come from a college on the BCE's approved colleges list. You must pass the NBCE exams. Then, once the Board finds you qualified, you take the CCLE, a computerized exam given through PSI. The CCLE is the state law exam. Many applicants search for the California law and ethics test, so use the CCLE name when you look for information on the Board's site.

The Board's study guide points to the Chiropractic Initiative Act, Title 16 of the California Code of Regulations, Division 4, and parts of the Business and Professions Code, the Health and Safety Code, and the Corporations Code. Read the statutes and regulations themselves, not only summaries, because the CCLE covers that material.

Budget for these BCE fees from the fee schedule effective January 1, 2023. Confirm the current schedule with the Board before you pay anything:

Item	Fee
License application	$345
Initial license	$137
Annual license renewal	$336
Satellite certificate application (second office)	$69
Annual satellite renewal	$50
Chiropractic corporation certificate application	$171
Annual chiropractic corporation certificate renewal	$62

Ask the Board which items are due when you submit an application and which are due when the license or certificate is issued. The timing affects your cash flow in the first months.

Step 2: Form a Professional Corporation, Not an LLC

Many people starting out assume an LLC is the default for a small business. For a chiropractic practice, that assumption is wrong. An LLC cannot render professional services, and that covers any service rendered under the Chiropractic Act, even for a solo practitioner (Corporations Code 17701.04(e) and 13401(a)). The structure California uses for a practice owned by licensed professionals is the professional corporation under the Moscone-Knox Professional Corporation Act, which begins at Corporations Code 13400.

File the Articles

File Articles of Incorporation for a professional corporation with the Secretary of State on the professional corporation form (ARTS-PC). The filing fee is $100. File through bizfile Online at bizfileonline.sos.ca.gov, and do not use the nonprofit form, which is for a different kind of entity. Background on Secretary of State business programs is at sos.ca.gov/business-programs.

Reserve the Name if Needed

Search the Secretary of State's business search at bizfileonline.sos.ca.gov/search/business before you settle on a name. If you need time to finalize the filing, a name reservation costs $10 and lasts 60 days. It cannot be renewed for consecutive periods, so file the articles within that window or reserve again later. A corporation name does not need a designator such as Inc. or Corporation, because only close corporations need one.

Confirm Who Can Own Shares

The corporation's shareholders, officers, and directors must be licensed chiropractors, with one narrow exception. Under Corporations Code 13401.5, certain other licensed professionals may hold shares as long as together they hold no more than 49 percent. Those professionals are physicians, podiatrists, psychologists, registered nurses, optometrists, marriage and family therapists, clinical social workers, acupuncturists, naturopathic doctors, professional clinical counselors, and midwives. Chiropractors may in turn hold up to 49 percent of a medical corporation. If you plan to bring in an investor or a partner from another profession, have an attorney check the ownership and governance terms before you issue any stock.

Appoint a Registered Agent

The corporation must keep an agent for service of process in California. The agent is either an individual who lives in California or a corporation that holds a Corporations Code 1505 certificate. A corporate agent does not have an address entered in the filing. Your agent must be reachable during business hours, because a missed legal notice can cause serious problems.

Step 3: Get the Board's Corporation Certificate

Forming the corporation with the Secretary of State does not finish the job. The BCE is not among the boards exempt in Corporations Code 13401(b), so the corporation needs a certificate of registration from the Board. In the fee schedule, this is the chiropractic corporation certificate: $171 to apply and $62 each year to renew. Apply after the articles are filed, and have the corporation's documents ready, because the Board will check the ownership and officer information against what you filed.

Do not open the practice or bill patients under the corporation's name until the certificate is issued. Confirm the application forms and requirements on chiro.ca.gov, since the Board sets its own procedures.

Step 4: Register for Taxes

Start with the franchise tax. A newly incorporated corporation owes no $800 minimum franchise tax in its first taxable year (Revenue and Taxation Code 23153(f)(1)). That waiver covers only the first taxable year, so plan for the $800 minimum in later years, and confirm the schedule with the Franchise Tax Board. The corporate income tax rate is 8.84%. Have a CPA model this rate against your projected net income before you set fees and salaries.

Next, look at sales tax. Most professional chiropractic services are handled separately from retail sales, but if your clinic sells taxable goods such as braces, supplements, or other products, you need a seller's permit from the California Department of Tax and Fee Administration (CDTFA). The permit is free. The statewide base rate is 7.25%, and with district taxes, city rates run from 7.25% to 11.75%. Ask the CDTFA which of your sales are taxable before you start selling. The CDTFA's main site is cdtfa.ca.gov.

If you will have employees, register with the Employment Development Department (EDD) before you run payroll. A payroll service can help with withholding and reporting, but the registration is still your responsibility.

Step 5: Check Your City for a Local Business Tax

California has no general statewide business license. The Secretary of State issues none, and the CDTFA seller's permit is not a business license. Your city may still require one. Of the 483 cities in California, 445 report revenue from a local business tax or registration certificate. There is no common formula, so the answer depends on where the practice is located. Counties license only regulated activities, so check with both the city clerk or revenue office and the county if you are unsure.

Your personal chiropractic license comes from the BCE, not the city, but the city may still require its own registration in addition to it.

Step 6: File a Fictitious Business Name If You Need One

If the practice will operate under a name other than the corporation's legal name, you need a Fictitious Business Name Statement. File it with the County Clerk-Recorder in the county where the practice's principal place of business is. If you have no place of business in California, Sacramento County is the filing county. File within 40 days of starting to do business under the name. You must also publish the statement in a newspaper once a week for four weeks, and the publication fee is separate from the filing fee. The statement expires after five years. The statutory filing fee is $10 plus $2 for each additional name or owner (Business and Professions Code 17929), but counties often charge more, so check your county's current schedule. The state's guidance is at sos.ca.gov/business-programs/business-entities/fictitious-business-names.

Step 7: Plan for a Second Office Carefully

If you plan a second location, the satellite certificate costs $69 to apply and $50 each year to renew, according to the BCE fee schedule. Confirm the current requirements with the Board before you lease the second space, because a satellite office has its own compliance steps.

Step 8: Set Up Insurance, Banking, and Payers

Get professional liability quotes before you sign a lease or a payer contract. Ask each carrier what it covers, what it excludes, and whether it covers associates and the corporation itself. Compare the written quotes rather than relying on figures you read elsewhere.

Open a business bank account in the corporation's name using the EIN. Keep personal and corporate money separate from the first day, since commingled funds can weaken the protection a corporation offers.

Start payer enrollment early, and get your NPI first. Ask each insurance payer for its credentialing timeline in writing, and do not assume approval will be quick. Start before opening day.

Step 9: Hire Associates Only After Getting Employment Advice

If you bring in an associate chiropractor, get employment advice before you decide how to pay that person. California's ABC test applies when a business classifies a worker as an independent contractor. A chiropractor paid on a 1099 basis to work in your clinic can be reclassified as an employee if the business cannot meet all parts of that test. A California employment attorney can review the arrangement before you sign anything.

Set pay with the state minimum wage in mind. The state minimum wage is $16.90 in 2026 and $17.40 from January 1, 2027, according to a secondary source, so verify both figures with the state Labor Commissioner before you set payroll. If you hire a contractor for build-out work, the Contractors State License Board requires a license for jobs at or above $1,000, so confirm that threshold and your contractor's license status at cslb.ca.gov before work begins.

Step 10: Calendar Your Recurring Filings

The corporation must file a Statement of Information (Form SI-550) within 90 days of filing the articles, and then every year after that. The fee is $25 each year. Missing the filing can lead to penalties, so put the due date on a calendar as soon as you file the articles. The Board renewals are also yearly: the license renewal is $336, the corporation certificate renewal is $62, and any satellite renewal is $50. Each city may have its own renewal date, so add those to the calendar when you learn them.

Common Mistakes to Avoid

• Forming an LLC for the clinic. An LLC cannot render the professional services a chiropractic practice provides. Use a professional corporation.
• Assuming the first-year tax waiver lasts. The $800 minimum franchise tax waiver covers only the first taxable year, so budget for it after that.
• Confusing the state exam name. The Board's exam is the CCLE, and searching for other names can send you to outdated information.
• Adding a non-chiropractor owner without review. The 49 percent exception under Corporations Code 13401.5 has specific professions and limits.
• Skipping the Board's corporation certificate. The Secretary of State filing does not authorize the corporation to practice. Get the certificate first.
• Missing the Statement of Information. Set a reminder for the 90-day deadline and then each year after that.
• Waiting on insurance and payers. Get insurance quotes and start enrollment before opening day.
• Classifying associates as contractors without advice. The ABC test is strict, so get employment advice first.
• Assuming the city does not charge a fee. Most cities do, so check before you open.

Expected Results

Completing these steps gives you a licensed chiropractor, a professional corporation in good standing with the Secretary of State, a corporation certificate from the Board, and the tax and local registrations your location requires. It does not guarantee patient volume, revenue, or a specific opening date, since those depend on your location, payer mix, and marketing. Plan for a gradual patient base rather than an immediate one.

When you market the practice, describe your services with careful, hedged language. Use phrasing such as some patients report relief or care may help with certain symptoms. Avoid claims that treatment cures a condition or that a product treats a disease, because those statements can draw scrutiny from regulators and payers. Keep your claims supported by evidence you can produce, and have your attorney review advertising before it goes live.

Where to Get Official Help

Start with the official sources for each step: the Board of Chiropractic Examiners at chiro.ca.gov, the Secretary of State's Business Programs Division at sos.ca.gov/business-programs, the CDTFA at cdtfa.ca.gov, and the California Small Business Development Center network at californiasbdc.org for advisory help on planning. Confirm every fee and deadline on the agency's page before you pay, since fees and deadlines change.