LLC Arizona: How to Start an Arizona LLC in 2026

Arizona LLC at a glance

For an LLC, Arizona is one of the cheapest states to form in and to keep: the Arizona Corporation Commission charges $50 for the Articles of Organization on its LLC fee schedule, and there is no yearly state report. The two things to plan for are the publication requirement and the statutory agent acceptance form.

In Arizona the registered agent is called a statutory agent. Where this page says statutory agent, it means the same role other states call a registered agent.

How to start an LLC in Arizona

To start an Arizona LLC you pick a compliant name, line up a statutory agent who signs an acceptance form, file Articles of Organization with the ACC for $50, and then deal with publication. These are the steps in order.

1. Choose the name. The ACC’s Articles of Organization instructions (L010i) say the name must contain "limited liability company", "limited company", or the abbreviation "L.L.C.", "L.C.", "LLC" or "LC", and must not contain "association", "corporation", "incorporated" or their abbreviations. Words such as Bank or Trust need prior approval from the Department of Financial Institutions. You can reserve a name for $10.
2. Appoint a statutory agent. The agent signs the Statutory Agent Acceptance (Form M002), which is submitted with the Articles. Details are in the statutory agent section below.
3. Decide how the LLC is managed. A member-managed LLC lists its members. A manager-managed LLC lists at least one manager, plus any member who owns 20% or more. These names become part of the ACC’s public records.
4. File the Articles of Organization and pay $50. File online through the Arizona Business Center or on paper. Add $35 for expedited service, or choose next day ($100), same day ($200) or 2-hour ($400) service.
5. Complete publication if it applies. Your approval letter tells you whether you must publish and how. Do not publish before the ACC approves the filing.
6. Get an EIN and sign an operating agreement. The EIN is free from the IRS; owners without an SSN or ITIN apply by fax, mail or phone under the IRS EIN rules. Arizona does not ask you to file the operating agreement, but banks often ask for it.
7. Get a TPT license if you sell taxable goods or services. Arizona’s transaction privilege tax is covered below.

Want our filing team to do it? We check the name, collect the signed M002, prepare and file the Articles, and tell you exactly what the approval letter requires for publication.

Arizona LLC cost

The official cost of an Arizona LLC is $50 to form and $0 a year in state report fees. Every figure below is from the ACC’s LLC fee schedule (revised March 2026).

The arithmetic: $50 in the first year with regular processing, or $85 with expedited service, and no annual state fee after that. The one variable cost is publication. If your statutory agent’s address is outside Maricopa and Pima counties, you pay a newspaper for three notices, and newspapers set their own prices. The ACC accepts Visa and MasterCard only, and its payment information page says all filing fees are nonrefundable.

Arizona LLC publication requirement

Arizona still requires publication of a new LLC’s formation, but for many filers the ACC now handles it for free. Under A.R.S. section 29-3201, within 60 days after the ACC files the Articles, one of two things must happen:

• Agent in Maricopa or Pima County: the statute covers counties with more than 800,000 people. The ACC enters the approval into its own database, which the L010 instructions describe as automatic publication on the Commission’s website. You do nothing further.
• Agent anywhere else in Arizona: a notice of the filing must be published in a newspaper of general circulation in the county of the statutory agent’s street address for three consecutive publications.

An affidavit of publication may be filed with the ACC afterward. The statute does not set a penalty amount for missing publication, but it is a legal requirement, so keep the newspaper’s proof with your records. Many founders outside Arizona use a statutory agent based in Maricopa County, which is one practical reason the question rarely arises for them.

Arizona LLC annual report

Arizona LLCs do not file an annual report. The ACC’s business services FAQs say: "No, LLCs are not required to file annual reports. Only corporations are required to file annual reports." There is no annual state fee either.

That does not mean there is nothing to keep up. You still need to:

• keep a statutory agent at all times and file a $5 statement of change if the agent or principal address changes;
• file Articles of Amendment ($25) if members or managers listed on the record change;
• file TPT returns if you hold a transaction privilege tax license; and
• meet federal filings, such as Form 5472 for foreign-owned single-member LLCs.

Our compliance deadline calendar lists federal dates that still apply to an Arizona LLC.

Arizona registered agent (statutory agent)

Every Arizona LLC must appoint and keep a statutory agent with a physical Arizona address. The ACC FAQs say "Every corporation and limited liability company is required to appoint and maintain a statutory agent at all times."

According to the L010 instructions, the agent can be:

• an individual who is a permanent, full-time resident of Arizona with a permanent, full-time physical or street address in Arizona; or
• an LLC, or a foreign corporation or foreign LLC authorized to conduct business in Arizona.

The LLC cannot appoint itself. A new agent signs the Statutory Agent Acceptance (Form M002), and the acceptance goes in with the document that appoints them. Changing agent later costs $5. For founders outside Arizona, a registered agent service in Maricopa County also avoids newspaper publication.

Arizona LLC registration for taxes

Arizona has no franchise tax or annual minimum tax for LLCs. The state tax most LLCs meet is the transaction privilege tax (TPT), which the Arizona Department of Revenue describes as "a tax on a vendor for the privilege of doing business in the state." It works like a sales tax but is legally the seller’s tax.

• License: businesses in taxable activities (retail, restaurants, hotels, contracting, utilities and others) need a TPT license. The state license fee is $12 per location.
• Remote sellers: under A.R.S. section 42-5044, the threshold for sellers without an Arizona presence is $100,000 of Arizona sales in a calendar year, from 2021 onward.
• Rates: they vary by business activity, city and county; ADOR publishes a rate table.

Income tax depends on how the LLC is taxed. A default single-member LLC is disregarded and its owner reports the profit; an LLC that elects corporate treatment files its own return. Get advice from a licensed tax professional before choosing. Our sales tax registration service can handle the TPT application.

Forming an Arizona LLC as a non-resident

You do not have to live in Arizona or in the US to form an Arizona LLC. What you need is an Arizona statutory agent who signs Form M002. For founders abroad:

• Arizona vs other states: with a $50 fee and no annual report, Arizona is cheap to keep. Remember that members or managers are named on the public record. Founders who want low cost with more privacy often compare Wyoming and New Mexico in our Wyoming vs Delaware vs New Mexico comparison and our best state for an LLC guide.
• Operating in Arizona with an LLC from elsewhere: file a foreign registration statement ($150).
• Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and the penalty for missing it is $25,000. See our Form 5472 guide.
• BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN after the final rule published 14 August 2026.

Whether you owe US income tax depends on whether the LLC has US trade or business income; a licensed tax professional can review your facts. See our US LLC for non-residents guide.

How to dissolve an LLC in Arizona

To close an Arizona LLC you file Articles of Termination (Form L031) with the ACC for $35, or $70 expedited. The ACC FAQs warn that "LLCs that are terminated voluntarily are permanently terminated", so be sure before you file.

1. Record the members’ decision to dissolve under your operating agreement.
2. Wind up: collect receivables, pay or provide for debts and distribute remaining assets.
3. File final TPT returns and cancel the TPT license with ADOR, and file final state income tax returns.
4. File Articles of Termination (L031) with the ACC and pay $35.
5. Close the IRS account for the EIN and file final federal returns, including a final Form 5472 if one applies.

The ACC’s L031 instructions say the statute does not allow Articles of Termination to be filed until all known property and assets of the LLC have been applied and distributed, so finish winding up first. The instructions do not ask for a tax clearance certificate. Our LLC dissolution service can prepare the filing.

Doing it yourself vs using Borderless Filings

You can file Arizona Articles of Organization yourself for $50 through the Arizona Business Center. If your agent is in Maricopa or Pima County, there is no newspaper step.

Our service adds a name check, the statutory agent and signed M002, preparation and submission by our filing team, tracking and document storage in your portal, the EIN request for owners without an SSN, and reminders for federal filings. You can start your order online, or read our how to start an LLC guide first. Other states are in our US LLC state guides, including New Mexico, Nevada, Utah and California.

Sources

• Arizona Corporation Commission: Schedule of LLC Fees (Rev. 3.2026)
• Arizona Corporation Commission: Instructions for Articles of Organization (L010i)
• Arizona Corporation Commission: LLC forms
• Arizona Corporation Commission: Instructions for Articles of Termination (L031i)
• Arizona Corporation Commission: Business Services FAQs
• Arizona Corporation Commission: Fee and payment info
• Arizona Legislature: A.R.S. 29-3201, Articles of organization; publication
• Arizona Legislature: A.R.S. 42-5044, Remote seller threshold
• Arizona Department of Revenue: Transaction Privilege Tax
• IRS: Get an employer identification number
• IRS: Instructions for Form 5472
• FinCEN: Beneficial Ownership Information Reporting

Fees, deadlines and rules on this page were last checked on 27 September 2026.