How to Start an LLC in Arkansas, Then Pay the $150 Franchise Tax Each May
To start an LLC in Arkansas, you file Form LL-01 with the Arkansas Secretary of State: $45 online. The cost that follows is a $150 franchise tax report every May 1, starting the year after you file.
Arkansas LLC at a glance
State fees checked October 2026
- To form
- $45
- Online; $50 on paper
- Every May 1
- $150
- Franchise tax, profit or not
- State review
- 2 days
- Most filings, in business days
File it yourself
$45online; $50 on paper
LL-01 goes to the Secretary of State. The agent must be present at an Arkansas street address.
Northwest files it Partner
$39+ $45 state fee
A year as your Arkansas agent included, then $125 a year. What it leaves public
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No extension exists, and an unpaid report blocks new filings by anyone "substantially connected" to the LLC.
Form LL-01 has two pages: the LLC and its franchise tax
Arkansas calls the formation document a Certificate of Organization, not Articles. Its second page signs the LLC up for the franchise tax, at no extra fee, and both pages are filed together.
Certificate of Organization
Limited Liability Company Franchise Tax
The page 2 contact is where the yearly report is mailed. Without it, the Secretary of State's 2026 guide warns, the report "may not reach you", which can lead to revoked status.
No EIN is needed to form the LLC. The franchise tax system says to enter nine zeros "if you do not have a Federal Tax ID on file with the SOS, or it is your first year to file."
Item 4 names a member or manager "for franchise tax purposes." The online form adds that "all Member names are confidential and not available for public inspection per Arkansas Statute." The registered agent and its address still appear on the LLC's public record.
How to start an LLC in Arkansas online, without an account
Choose ONLINE next to LL-01 on the Secretary of State’s forms and fees page. The form opens without a login.
Search the name
It must include "Limited Liability Company," "Limited Company," "L.L.C.," "L.C.," "LLC" or "LC." A name is guaranteed only once the filing is file-marked; Form RN-06 reserves it for 120 days.
Name an agent at an Arkansas street address
The agent must be at that address to receive service of process and state mail; P.O. boxes, mail drops and out-of-state ZIP codes are refused, and the LLC can't be its own agent. You can be the agent if you have that address; living elsewhere, you name a commercial registered agent. Switching agents later is free (Form DO-03).
Complete the screens
Entity Information, Principal Information, Registered Agent, Organizer/Officers, Submitter Contact Information, Annual Report Contact Information and Signature. A delayed effective date, up to 90 days out, goes in the Agreement section.
Pay $45 and wait for the file-marked copy
MasterCard, Visa, Discover or American Express. The Secretary of State's FAQ says it "completes most filings ... within two business days of receipt." Online filings come back by email.
Paper LL-01 costs $50. It goes by mail or in person to Business & Commercial Services, 1401 W. Capitol Avenue, Suite 250, Little Rock, with a check payable to “Arkansas Secretary of State” no more than 60 days old.
Mailed filings normally come back within 72 hours of receipt, and drop-offs have a 48-hour turnaround (Doing Business in Arkansas, 2026).
Since member names stay off the record, ownership shares and votes are set in an operating agreement, which LL-01 doesn’t ask for. Our Arkansas LLC operating agreement template is a starting point.
How much does it cost to start an LLC in Arkansas by the second May 1?
An LLC formed in 2026 pays $45 now, then $150 by May 1, 2027 and $150 by May 1, 2028. May 1, 2027 is a Saturday, so that deadline moves to Monday, May 3.
| When it applies | Filing | State fee |
|---|---|---|
| Paying the franchise tax online | Processing fee | From $5 by card, $3 by e-check |
| Before filing, optional | Name reservation (RN-06), 120 days | $22.50 online, $25 paper |
| To trade under another name | Fictitious name (DN-18) | $22.50 online, $25 paper |
| Selling taxable goods or services | Sales tax permit, Department of Finance and Administration | $50 |
| When a bank or partner asks | Certificate of existence | $15 |
The franchise tax report is the Arkansas annual report
Arkansas LLCs file no separate annual report. The Arkansas franchise tax report is the yearly filing: “All limited liability companies pay $150.00,” due May 1 for the previous year.
- No extensions: Acts 1046 and 1140 of 1991 eliminated them.
- Late: a $25 penalty plus interest of 0.000274 per day.
- No form by March 20: ask the Secretary of State for one in writing.
Missing it can get the LLC revoked while the tax keeps accruing. Under A.C.A. § 26-54-114, no further filings are accepted from the LLC, or from anyone “substantially connected” to it, including to form a new entity.
A DBA goes to two offices; licenses come from boards and cities
- A fictitious name goes first to the Secretary of State on Form DN-18. The returned copy is then filed with the county clerk of the registered office’s county, unless that’s Pulaski County.
- The Secretary of State’s FAQ sends state licensing to the board that regulates each trade, such as the Real Estate Commission. Cities can add their own; Little Rock asks for zoning approval and a city business license.
- A seller of taxable goods gets a $50 sales tax permit through ATAP, the Arkansas Taxpayer Access Point. Allow up to two weeks; the location can’t be a P.O. box.
- The employer identification number (EIN) comes from the IRS, which page 2 of LL-01 links next to its Federal Tax ID line.
Arkansas LLC dissolution costs $195, not $45
Dissolving takes a Statement of Dissolution (LL-04, $45 online or $50 on paper) filed with a Final Franchise Tax Report and its $150. That’s $195 online when every earlier report is paid.
Under A.C.A. § 26-54-105(d)(1), last year’s tax is due too if it’s unpaid. An LLC that simply stops operating keeps owing $150 a year, even once revoked.
Lawyers, the $150 tax and S corps in Arkansas
Should a non-resident form in Arkansas or in their home state?
An LLC formed elsewhere that does business in Arkansas generally has to register there too, which adds a second state’s fees. Forming in Arkansas only needs the in-state agent.
Do you need a lawyer to file LL-01?
No. LL-01 has no attorney line; the organizer signs it. For free one-on-one help, the Arkansas Small Business and Technology Development Center offers consulting “free of charge for Arkansas small businesses.”
Is the $150 franchise tax a minimum?
No, it’s flat. The 2026 form says “All limited liability companies pay $150.00,” whatever the LLC earned.
How do you start an S corp in Arkansas?
Form the LLC first, then elect S corporation status with the IRS; the Secretary of State calls it “a tax matter only,” and the LLC still pays the $150 franchise tax each May.
