State guide

Arkansas LLC: How to Start an LLC in Arkansas in 2026

Quick answer

An Arkansas LLC is formed by filing a Certificate of Organization (Form LL-01) with the Arkansas Secretary of State: $45 online or $50 on paper. From the year after formation, the LLC files an annual franchise tax report and pays the $150 minimum franchise tax by 1 May. That report also satisfies the annual report requirement in the Arkansas LLC Act.

On this page
  1. Arkansas LLC at a glance
  2. How to start an LLC in Arkansas
  3. Arkansas LLC cost
  4. Arkansas LLC annual report: the franchise tax report
  5. Arkansas registered agent
  6. Arkansas LLC registration timing
  7. State taxes that affect an Arkansas LLC
  8. Forming an Arkansas LLC as a non-resident
  9. How to dissolve an LLC in Arkansas
  10. Doing it yourself vs using Borderless Filings
  11. Sources
  12. Frequently asked questions

Arkansas LLC at a glance

An Arkansas LLC is cheap to form and has one fixed yearly bill: the $150 franchise tax, filed and paid with the Secretary of State by 1 May. There is no separate annual report on top of it.

ItemArkansas rule
Formation documentCertificate of Organization (Form LL-01)
State filing fee$45 online, $50 on paper
Where to fileArkansas Secretary of State, Business and Commercial Services, online or by mail
ProcessingOnline filings normally updated within 48 hours; mail filings normally returned within 72 hours
Annual franchise tax report$150 minimum franchise tax, due on or before 1 May
Registered agentRequired, with a place of business in Arkansas
Name endingLimited Liability Company, Limited Company, L.L.C., L.C., LLC or LC
Publication requirementNone listed

The Secretary of State’s LLC forms and fees page lists the online and paper fees. To compare the yearly cost with other states, use our LLC state fee comparison tool.

How to start an LLC in Arkansas

You start an LLC in Arkansas by choosing a compliant name, appointing a registered agent, and filing Form LL-01 online for $45. These are the steps in the order most founders follow.

  1. Choose and check the name. The Secretary of State’s Doing Business in Arkansas guide says the name must contain "Limited Liability Company", "Limited Company" or the abbreviation L.L.C., L.C., LLC or LC. Check it on the business entity search. A name reservation (Form RN-06) costs $22.50 online or $25 on paper.
  2. Appoint a registered agent. The agent must have a place of business in Arkansas, and a P.O. box is not accepted as its address (see the registered agent section below). Our registered agent service can act for you.
  3. File the Certificate of Organization. File Form LL-01 through the Secretary of State’s online filing system for $45, paid by card, or mail the paper form with $50. Online filings are recorded as of the date submitted. Our articles of organization guide explains the fields.
  4. Sign an operating agreement. It is not filed with the state, but it sets out ownership, voting and exit rules, and banks often ask for it.
  5. Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you can apply online; without one you apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
  6. Register for state taxes you need. Sales tax permits and withholding accounts are set up with the Department of Finance and Administration before you sell taxable goods or pay staff in Arkansas.
  7. Diary 1 May. The first franchise tax report is due by 1 May of the year after the LLC is formed. Our compliance deadline calendar tracks it.

Want our filing team to handle it? We check the name, arrange the agent, prepare and submit Form LL-01, and track it in your portal. The same process for any state is in our how to start an LLC guide.

Arkansas LLC cost

An Arkansas LLC costs $45 to form online and $150 a year from the second calendar year for the franchise tax. Filed on paper, formation is $50.

FeeOnlinePaperWhen
Certificate of Organization (LL-01)$45$50At formation
Annual franchise tax (minimum)$150$150By 1 May each year, from the year after formation
Name reservation (RN-06, optional)$22.50$25Before filing
Amendment (LL-02)$22.50$25If you change the certificate
Change of registered agent (DO-03)No feeNo feeWhen it changes
Statement of Dissolution (LL-04)$45$50When closing

The arithmetic for a small LLC formed online with no extras: $45 in the formation year, because no franchise tax report is due until the calendar year after formation. The next year you pay $150 by 1 May, and $150 each year after, so the first three calendar years total $45 + $150 + $150 = $345. Paying the franchise tax online by card adds a processing fee starting at $5 ($3 by electronic check), as the franchise tax filing site explains.

Our package price, which includes the registered agent, is on our pricing page with the state fee passed through at cost.

Arkansas LLC annual report: the franchise tax report

Arkansas LLCs do not file a separate annual report. The LLC Act’s annual report section, Ark. Code § 4-38-212, says an LLC has met its annual report requirement if it has met the requirements of the Arkansas Corporate Franchise Tax Act. In practice, the annual franchise tax report filed with the Secretary of State is the annual report.

  • How much: Ark. Code § 26-54-104 says an LLC formed under the Uniform Limited Liability Company Act pays the minimum franchise tax, which is $150. The Secretary of State’s franchise tax forms page confirms $150 per LLC.
  • When: Ark. Code § 26-54-105 sets the payment deadline on or before 1 May of the reporting year, and a newly formed entity does not file until the calendar year after the year it was formed. An LLC formed in October 2026 first files by 1 May 2027.
  • What it contains: the report confirms the company name, registered agent, principal office and at least one member or manager.
  • If you pay late: Ark. Code § 26-54-107 adds a $25 penalty plus interest at 10% a year on the tax and penalty, with the total for any year capped at twice the tax owed. The Secretary of State warns that non-payment can also lead to revocation.
  • Revocation does not stop the tax: the Secretary of State says franchise taxes continue to accrue, even for revoked businesses, until the business is dissolved, withdrawn or merged.

Our LLC annual report service files the franchise tax report and sends reminders before 1 May.

Arkansas registered agent

Every Arkansas LLC must name a registered agent. Ark. Code § 4-38-115 says the agent must have a place of business in Arkansas, and naming the agent is the LLC’s statement that the agent has consented to serve. The section also points to Arkansas’s Model Registered Agents Act for the wider rules, which cover both commercial agents and individuals.

The agent’s physical Arkansas address goes on the public record, and a P.O. box is not accepted. A member who lives in Arkansas can serve. Founders outside the state, or those who want their home address off the record, usually use a commercial agent. Changing the agent with Form DO-03 has no fee, online or on paper. Our registered agent service provides an Arkansas agent.

Arkansas LLC registration timing

Arkansas is quick. The Doing Business in Arkansas guide says online filings are normally updated within 48 hours, mail filings are normally filed and returned within 72 hours, and in-person filings can be processed while you wait once approved. There is no paid expedite tier on the LLC fee list. Our team starts once your order and documents are complete, and we cannot make the state move faster than it publishes.

State taxes that affect an Arkansas LLC

The fixed state tax for an Arkansas LLC is the $150 minimum franchise tax. Beyond that, sales tax and income tax depend on what the LLC does.

  • Sales and use tax for remote sellers: the Department of Finance and Administration’s remote seller page says a seller must collect once its sales of tangible personal property, taxable services, digital codes or specified digital products into Arkansas exceed $100,000 or 200 taxable transactions in the current or previous year. Our sales tax registration service can file the application.
  • Income tax: profit of a pass-through LLC flows to the owners, and Arkansas-source income can be taxed in Arkansas even for owners who live elsewhere. Ask a licensed tax professional about your facts.
  • Employer accounts: hiring in Arkansas brings withholding and unemployment insurance registration.

Forming an Arkansas LLC as a non-resident

You do not have to live in Arkansas or the US to form an Arkansas LLC. The requirement is a registered agent with an Arkansas place of business.

Arkansas is a sound choice if the business operates there. For a founder outside the US with no Arkansas customers, staff or property, the $150 franchise tax is higher than New Mexico, which has no annual report for LLCs at all, so compare before you file. Our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide set out the numbers. An LLC formed elsewhere that does business in Arkansas registers here as a foreign LLC, which the statute prices at $300, and it also pays the franchise tax.

  • 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. The penalty for not filing is $25,000. See our Form 5472 guide.
  • BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
  • Address: the registered agent’s address is for legal papers. Banks usually want a separate business address, which our US business address service provides.

How to dissolve an LLC in Arkansas

To close an Arkansas LLC you file a Statement of Dissolution (Form LL-04) with the Secretary of State: $45 online or $50 on paper. First, bring the franchise tax up to date, because Arkansas will not accept the dissolution until it is paid.

  • Franchise tax clearance: Ark. Code § 26-54-110 says an application for dissolution cannot be accepted until the Secretary of State verifies that the franchise tax due has been paid. The Doing Business guide adds that all unpaid franchise taxes, penalties and interest must be paid.
  • Wind up first: settle debts, close accounts and file final federal and state tax returns.
  • Do not just stop paying: the tax keeps accruing on a revoked LLC until it is formally dissolved.

Our LLC dissolution service handles the state filing and the final federal steps.

Doing it yourself vs using Borderless Filings

You can form an Arkansas LLC yourself online for $45 and file the franchise tax report each spring. The system is quick and the forms are short.

What our service adds is preparation and checking before filing (name rules, agent, addresses), the registered agent, submission by our filing team, tracking and secure document storage in your portal, the EIN without an SSN for non-residents, and 1 May reminders so penalties and interest do not build up. You can start your order once you have a name. Nearby options are on our Oklahoma LLC, Louisiana LLC, Texas LLC, Missouri LLC and Tennessee LLC pages, and every state is on our US LLC states page.

Sources

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

Frequently asked questions

Does an Arkansas LLC file an annual report and a franchise tax report?

No, just one. Ark. Code § 4-38-212 says meeting the franchise tax requirements satisfies the LLC annual report requirement, so the franchise tax report filed with the Secretary of State is the only yearly filing.

When is the first Arkansas franchise tax due for a new LLC?

By 1 May of the calendar year after the LLC is formed. An LLC formed at any point in 2026 files its first report and pays $150 by 1 May 2027.

What is the penalty for paying the Arkansas franchise tax late?

$25 plus interest at 10% a year on the tax and penalty from the due date until paid. The total tax, penalty and interest for one year cannot exceed twice the tax owed, and the LLC can also be revoked for non-payment.

Why is the Arkansas LLC fee $45 online but $50 on paper?

The Secretary of State charges less for online filing. The Certificate of Organization is $45 online and $50 on paper, and the Statement of Dissolution follows the same pattern.

How fast does Arkansas approve an LLC?

The Secretary of State says online filings are normally updated within 48 hours and mail filings are normally filed and returned within 72 hours. In-person filings can be processed while you wait once approved.

Does it cost anything to change my Arkansas registered agent?

No. Form DO-03, the notice of change of registered agent, has no fee online or on paper.

Written by Muhammad Mustafa

Muhammad Mustafa owns and runs Borderless Filings. He researches and writes the guides on this site from official sources such as the IRS, US state filing offices, Companies House and HMRC. Filings are prepared and submitted by our specialist filing partner. Muhammad is not a lawyer or an accountant, and nothing on this site is legal or tax advice.