Gullia Filing
Arkansas state guide - 6 lessons

How to start an LLC in Arkansas

Arkansas is one of the least expensive states to form an LLC in, with a Certificate of Organization that costs $45 when filed online and $50 on paper. What makes Arkansas different from most states is that it does not have a low-cost annual report. Instead, every Arkansas LLC owes a flat $150 franchise tax to the Secretary of State every year, due May 1, regardless of income or activity. This guide covers naming, the registered agent, the Certificate of Organization, EIN and tax registration, licensing, and the annual franchise tax in the order you will need them.

Arkansas LLC facts at a glance

Arkansas LLC facts at a glance
Official filing agencyArkansas Secretary of State, Business and Commercial Services
Formation documentCertificate of Organization (Form LL-01)
State filing fee$45
Filing methodsOnline through the Secretary of State's business filing system, By mail or in person to the Business and Commercial Services office in Little Rock
Typical processing (recent)2-3 business days
Typical expedited processingNot offered
Registered agentRequired for every Arkansas LLC. The agent can be an Arkansas resident individual or a business entity authorized to do business in Arkansas, with a physical Arkansas street address where service of process can be delivered during business hours.
Annual Franchise Tax Report$150, due May 1
Late penalty$25 + 10% tax penalty
State-level business tax$150 flat annual franchise tax on all LLCs regardless of income.
Publication requirementNone
Online versus paper filing feeThe Certificate of Organization (Form LL-01) costs $45 when filed online through the Secretary of State's system and $50 when filed on paper by mail or in person, a $5 discount for filing online.
Franchise tax online processing feePaying the $150 annual LLC franchise tax online adds a $5.00 credit card processing fee. Paying by mail or in person with a check has no processing fee.
Name reservation$22.50 online or $25 on paper to reserve an LLC name on Form RN-06 before filing the Certificate of Organization.
2026 top individual income tax rateArkansas cut its top individual income tax rate to 3.7%, effective January 1, 2026, following a May 2026 special legislative session, down from 3.9% for the 2024 tax year.

Processing times reflect recent official guidance and change often. Check the Arkansas Secretary of State, Business and Commercial Services current processing calendar before you rely on a date.

File it yourself

Arkansas accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the Arkansas Secretary of State's online business filing system

The Arkansas lessons

  1. 1Name your Arkansas LLCRequired wording, the distinguishable name standard, and the $22.50 online name reservation.
  2. 2Appoint your Arkansas registered agentWho qualifies, the physical address requirement, and how to change the agent.
  3. 3File the Certificate of OrganizationForm LL-01, the $45 online fee versus $50 on paper, and what the filing asks for.
  4. 4Get an EIN and register with Arkansas DFAThe free IRS EIN, Arkansas Department of Finance and Administration registration, and opening a bank account.
  5. 5Arkansas LLC taxes, licences and permitsHow pass-through income is taxed, the 2026 rate cut, sales tax registration, and local licensing.
  6. 6Bank accounts and the annual LLC franchise taxSeparating finances, the $150 flat franchise tax due May 1, and what happens if you miss it.
Start lesson 1

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents