To form an Arkansas LLC, you file a Certificate of Organization (form LL-01) with the Arkansas Secretary of State, which costs $45 online or $50 on paper, as of October 2026. After that, every Arkansas LLC pays a yearly franchise tax of $150 under the Arkansas Corporate Franchise Tax Act, and changing your registered agent is free.
Arkansas is one of the cheaper states to start an LLC, and its fee schedule has a quirk worth knowing: online filings are cheaper than paper ones for most forms. The bigger cost isn't the formation fee, though. It's the franchise tax that comes round every year. Here's what the Secretary of State's own schedule shows.
Arkansas LLC filing fees
These are the fees on the Secretary of State's LLC forms page, as of October 2026:
| Filing | Form | Online | Paper |
|---|---|---|---|
| Certificate of Organization for a domestic LLC | LL-01 | $45 | $50 |
| Certificate of Amendment | LL-02 | $22.50 | $25 |
| Reservation of an LLC name | RN-06 | $22.50 | $25 |
| Fictitious name for a domestic LLC | DN-18 | $22.50 | $25 |
| Statement of Dissolution | LL-04 | $45 | $50 |
| Final Franchise Tax Report (filed with LL-04) | $150 | $150 | |
| Notice of Change of Registered Agent | DO-03 | No fee | No fee |
| Notice of Change of Principal Office Address | No fee |
The Secretary of State says online filing is the fastest route and is paid by credit card, with a $5 processing fee on franchise tax filed online. Mailing or delivering a paper form has no processing fee. Its printed fee schedule also lists a $25 fee each time process is served on the Secretary of State, which the party who caused service can recover as costs if they win, and copies at 50 cents a page plus $5 for a certificate.
Forming your Arkansas LLC step by step
- Check your name is available with the Secretary of State. If you want to hold it while you prepare, a name reservation is $22.50 online.
- Choose a registered agent with an Arkansas address. The Secretary of State keeps a separate list of commercial registered agents.
- File the Certificate of Organization, form LL-01, online for $45.
- Complete the Franchise Tax Registration, which is filed with form LL-01 and has no fee.
- Write an operating agreement so the members agree how the company is run.
- If you'll trade under a different name, file a fictitious name, form DN-18.
The Arkansas franchise tax every LLC pays
This is the cost that matters over the life of the company. The Secretary of State says A.C.A. section 26-54-101 and following, known as the Arkansas Corporate Franchise Tax Act of 1979, requires all corporations, LLCs, banks and insurance companies registered in Arkansas to pay an annual franchise tax. For an LLC or PLLC, the amount on its franchise tax forms page is $150, as of October 2026. For comparison, corporations with stock pay a minimum of $150 and corporations without stock pay $300.
The Secretary of State also warns about what happens if you don't pay:
- failure to pay can bring extra fees, penalties and interest, or revocation of the authority to do business
- franchise taxes keep accruing, even for a revoked business, until it's dissolved, withdrawn or merged
- under A.C.A. section 26-54-114, any other filings with Business and Commercial Services are refused while the tax is unpaid
That second line is the expensive one. Letting an unused Arkansas LLC lapse doesn't stop the tax. If you're done with the company, close it formally with a Statement of Dissolution and the final franchise tax report. That's the only way the yearly tax stops.
Changing details for free
Arkansas charges nothing to file a Notice of Change of Registered Agent (form DO-03), a Notice of Change of Principal Office Address, or a change of address for your franchise tax contact. The 2026 Amended LLC Franchise Tax Report also has no fee. So there's no reason to leave old details on file. If your registered agent changes, update it the same week.
Closing an Arkansas LLC
To close, you file a Statement of Dissolution, form LL-04, for $45 online or $50 on paper, and it must come with the Final Franchise Tax Report, which carries the $150 tax. If you change your mind, a Statement of Revocation of Dissolution is $25. If you're moving the company to another state, a Certificate of Transfer of Domicile from Arkansas is $50.
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Common Arkansas LLC mistakes
- Budgeting for the $45 formation fee and forgetting the $150 franchise tax that follows every year.
- Leaving a dormant LLC on the register instead of dissolving it, so the tax keeps building up.
- Filing on paper by habit, when most LLC forms cost less online.
- Trading under a brand name without filing a fictitious name for the LLC.
- Letting old agent or office details sit on file, when updating them costs nothing.
A first-year Arkansas LLC budget
Add up the state side before you file: $45 for the online certificate, $22.50 if you reserve the name first, and $150 a year in franchise tax. Then add anything your city or county charges for local licences, which the state schedule doesn't cover. If you'll register the company in other states too, our foreign LLC guide explains what that involves.
Frequently asked questions
How much does it cost to form an LLC in Arkansas?
The Certificate of Organization (form LL-01) costs $45 online or $50 on paper at the Arkansas Secretary of State, as of October 2026.
Does an Arkansas LLC pay franchise tax?
Yes. The Arkansas Corporate Franchise Tax Act of 1979 requires LLCs registered in Arkansas to pay an annual franchise tax, listed at $150 for an LLC or PLLC on the Secretary of State's forms page, as of October 2026.
Is it free to change a registered agent in Arkansas?
Yes. The Notice of Change of Registered Agent for an LLC (form DO-03) has no fee online or on paper.
What happens if I don't pay Arkansas franchise tax?
The Secretary of State says unpaid tax can bring fees, penalties and interest or revocation, keeps accruing until the business is dissolved, withdrawn or merged, and blocks other filings under A.C.A. section 26-54-114.
How do I close an Arkansas LLC?
File a Statement of Dissolution (form LL-04), $45 online or $50 on paper, together with the Final Franchise Tax Report and its $150 tax.
