How to Start an LLC in Arkansas: Fees, Filings and Annual Requirements
Forming an LLC in Arkansas: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for Arkansas
- LLC filing fee
- The Certificate of Organization for a domestic LLC (Form LL-01) costs $45.00 when filed online or $50.00 on paper. Arkansas Secretary of State, LLC Forms/Fees page; Limited Liability Company Filing Fees (Act 1041 of 2021, Rev. 1/25)
- Annual report
- Arkansas LLCs file an annual LLC Franchise Tax Report with the Secretary of State. The Secretary of State's 2024 LLC franchise tax form says reports and taxes are due on or before May 1, that all limited liability companies pay $150.00, and that a late filing adds a $25.00 penalty plus… Arkansas Secretary of State, LLC Franchise Tax Report form (2024); A.C.A. §§ 26-54-107, 26-54-114; Doing Business in Arkansas handbook (2026)
- State franchise or minimum tax
- Arkansas's annual franchise tax is the main state-level charge on LLCs: the Secretary of State's LLC franchise tax form states that all limited liability companies pay $150.00, due on or before May 1, with a $25.00 late filing penalty plus interest. Arkansas Secretary of State, LLC Franchise Tax Report form (2024); A.C.A. §§ 26-54-107, 26-54-114 (as cited on the form)
- How to file
- File a Certificate of Organization (Form LL-01) with the Secretary of State's Business and Commercial Services Division, online (paid by credit card) or by mail or delivery using the PDF form. Arkansas Secretary of State, LLC Forms/Fees page and Doing Business in Arkansas handbook (2026)
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The Certificate of Organization for a domestic LLC (Form LL-01) costs $45.00 when filed online or $50.00 on paper. |
|---|---|
| How to file | File a Certificate of Organization (Form LL-01) with the Secretary of State's Business and Commercial Services Division, online (paid by credit card) or by mail or delivery using the PDF form. The certificate must list the LLC name, the registered agent's name and physical Arkansas address (no P.O. box), each organizer, and at least one member or manager. The Secretary of State's notice says an organizer and at least one officer are required for all initial filings. A Franchise Tax Registration form (no fee) is filed with Form LL-01. The Secretary of State pages reviewed do not state a typical processing time. |
| Name rules and reservation | An LLC name must contain "Limited Liability Company," "Limited Company," or the abbreviation "L.L.C.," "L.C.," "LLC," or "LC." A name can be reserved for 120 days with an Application for Reservation of a Limited Liability Company Name (Form RN-06): $22.50 online or $25.00 on paper. A name reservation under the LLC law may be renewed one time by the original applicant. |
| Registered agent | The LLC must name a registered agent with a physical address in Arkansas; a P.O. box is not acceptable. A Notice of Change of Registered Agent for LLC (Form DO-03) can be filed online or on paper with no fee. Some agents register as commercial registered agents under Arkansas's Model Registered Agents Act. |
Keeping the LLC in good standing
| Annual report | Arkansas LLCs file an annual LLC Franchise Tax Report with the Secretary of State. The Secretary of State's 2024 LLC franchise tax form says reports and taxes are due on or before May 1, that all limited liability companies pay $150.00, and that a late filing adds a $25.00 penalty plus interest. Franchise taxes keep accruing until the LLC is formally dissolved or withdrawn, and an LLC that has not paid cannot make other filings. File online at https://sos-franchise.ark.org/. |
|---|---|
| State franchise or minimum tax | Arkansas's annual franchise tax is the main state-level charge on LLCs: the Secretary of State's LLC franchise tax form states that all limited liability companies pay $150.00, due on or before May 1, with a $25.00 late filing penalty plus interest. Amounts are from the Secretary of State's 2024 LLC franchise tax report form. |
| Sales tax permit | Register for a sales tax permit with the Arkansas Department of Finance and Administration (DFA) through the Arkansas Taxpayer Access Point (ATAP). DFA lists a $50.00 sales tax permit fee, paid electronically when the application is submitted, and says to allow up to 2 weeks for processing. |
| DBA / assumed name | An LLC files an Application for Fictitious Name with the Secretary of State: Form DN-18 for a domestic LLC or Form F-18 for a foreign LLC, $22.50 online or $25.00 on paper. Cancelling or transferring a fictitious name costs $25.00. |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC files an Application for Certificate of Registration of Foreign Limited Liability Company (Form FL-01): $270.00 online or $300.00 on paper. The handbook says a Certificate of Good Standing from the home state, dated within 30 days, must be included. |
|---|---|
| Closing an LLC | File a Statement of Dissolution (Form LL-04): $45.00 online or $50.00 on paper. A Final Franchise Tax Report ($150.00) must be submitted with Form LL-04, and all unpaid franchise taxes, penalties and interest must be paid. |
Where to get help in Arkansas
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in Arkansas?
The Certificate of Organization for a domestic LLC (Form LL-01) costs $45.00 when filed online or $50.00 on paper.
How do you form an LLC in Arkansas?
File a Certificate of Organization (Form LL-01) with the Secretary of State's Business and Commercial Services Division, online (paid by credit card) or by mail or delivery using the PDF form. The certificate must list the LLC name, the registered agent's name and physical Arkansas address (no P.O. box), each organizer, and at least one member or manager. The Secretary of State's notice says an organizer and at least one officer are required for all initial filings. A Franchise Tax Registration form (no fee) is filed with Form LL-01.
What are the LLC name requirements in Arkansas?
An LLC name must contain "Limited Liability Company," "Limited Company," or the abbreviation "L.L.C.," "L.C.," "LLC," or "LC." A name can be reserved for 120 days with an Application for Reservation of a Limited Liability Company Name (Form RN-06): $22.50 online or $25.00 on paper. A name reservation under the LLC law may be renewed one time by the original applicant.
Do you need a registered agent for an LLC in Arkansas?
The LLC must name a registered agent with a physical address in Arkansas; a P.O. box is not acceptable. A Notice of Change of Registered Agent for LLC (Form DO-03) can be filed online or on paper with no fee. Some agents register as commercial registered agents under Arkansas's Model Registered Agents Act.
Does an LLC have to file an annual report in Arkansas?
Arkansas LLCs file an annual LLC Franchise Tax Report with the Secretary of State. The Secretary of State's 2024 LLC franchise tax form says reports and taxes are due on or before May 1, that all limited liability companies pay $150.00, and that a late filing adds a $25.00 penalty plus interest. Franchise taxes keep accruing until the LLC is formally dissolved or withdrawn, and an LLC that has not paid cannot make other filings.
What state taxes does an LLC pay in Arkansas?
Arkansas's annual franchise tax is the main state-level charge on LLCs: the Secretary of State's LLC franchise tax form states that all limited liability companies pay $150.00, due on or before May 1, with a $25.00 late filing penalty plus interest.
How do you register a DBA in Arkansas?
An LLC files an Application for Fictitious Name with the Secretary of State: Form DN-18 for a domestic LLC or Form F-18 for a foreign LLC, $22.50 online or $25.00 on paper. Cancelling or transferring a fictitious name costs $25.00.
How do you get a sales tax permit in Arkansas?
Register for a sales tax permit with the Arkansas Department of Finance and Administration (DFA) through the Arkansas Taxpayer Access Point (ATAP). DFA lists a $50.00 sales tax permit fee, paid electronically when the application is submitted, and says to allow up to 2 weeks for processing.
How do you register a foreign LLC in Arkansas?
An out-of-state LLC files an Application for Certificate of Registration of Foreign Limited Liability Company (Form FL-01): $270.00 online or $300.00 on paper. The handbook says a Certificate of Good Standing from the home state, dated within 30 days, must be included.
How do you dissolve an LLC in Arkansas?
File a Statement of Dissolution (Form LL-04): $45.00 online or $50.00 on paper. A Final Franchise Tax Report ($150.00) must be submitted with Form LL-04, and all unpaid franchise taxes, penalties and interest must be paid.
Starting an LLC & Small Business in other states
More Arkansas law
- Arkansas tenant rights & landlord-tenant law
- Arkansas small claims court
- Arkansas wills, probate & estates
- Arkansas protective & restraining orders
- Arkansas employment law
- Arkansas debt & collections
- Arkansas unemployment benefits
- Arkansas divorce & family law
- Arkansas expungement & criminal records
- Arkansas traffic tickets & dui
- Arkansas personal injury & wrongful death
- Arkansas workers' compensation
- Arkansas foreclosure & homeowner law
- Arkansas consumer protection
- Arkansas bankruptcy
- Arkansas car insurance & vehicle laws
- Arkansas property tax & homestead exemptions
- Arkansas criminal law
- Arkansas gun laws
- Find a lawyer or free legal help in Arkansas
- All Arkansas law guides
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.