Step 1 · Form the entity
How to form an LLC in Arkansas (2026)
File an Arkansas LLC Certificate of Organization for $45 online ($50 paper). Keep an AR registered agent; $150 franchise tax report due May 1.
File a domestic Arkansas LLC with the Arkansas Secretary of State when you live in Arkansas and will do the work from Arkansas. The Certificate of Organization (Form LL-01) costs $45 online or $50 on paper. Five steps: confirm Arkansas facts, gather the Certificate with an Arkansas registered agent, file online, pay $45, then get a free EIN. Compare structures on LLC vs sole proprietorship.
How much does it cost to form an LLC in Arkansas?
The Arkansas Secretary of State LLC forms and fees table lists the domestic Certificate of Organization (Form LL-01) at $45.00 online or $50.00 on paper, re-checked 14 October 2026. Franchise tax registration with LL-01 has no fee. After that, every LLC pays $150 a year in franchise tax. Pay what the portal shows.
How do I file an Arkansas Certificate of Organization online?
Open the SOS LLC forms page and click ONLINE next to Form LL-01, or print the PDF and mail it. Enter a distinguishable name, an Arkansas registered agent, and the principal office, include the franchise tax registration, then pay $45 by credit card online. Keep the receipt.
Does an Arkansas LLC need a registered agent?
Yes. The Arkansas Certificate of Organization must name a registered agent for service of process, and the agent goes on the public record. Changing it later is free: the SOS fee table lists the Notice of Change of Registered Agent (Form DO-03) at no fee online or on paper. DIY versus commercial tradeoffs: Registered agent basics.
When is the Arkansas LLC franchise tax report due, and what does it cost?
Arkansas LLCs file an Annual Franchise Tax Report instead of an annual report. The 2026 LLC Franchise Tax Report says all LLCs pay $150.00, due on or before May 1, with penalty and interest after that. Closing the LLC also needs a final $150 franchise tax report with the Statement of Dissolution.
Do I get an EIN before or after the Arkansas LLC?
After. The IRS tells applicants to form the state entity first, and the EIN application on IRS.gov is free. Apply the same day the Secretary of State accepts your Certificate of Organization if you need a business bank account right away. Walkthrough: Get an EIN; then open a first business checking account.
Does an Arkansas LLC need newspaper publication?
No. The Arkansas Secretary of State Certificate of Organization (Form LL-01) and LLC forms and fees table include no newspaper publication step for a standard domestic Arkansas LLC. Skip any “Arkansas LLC publication” add-on a vendor tries to sell you. New York is different and does require publication; see How to form an LLC in New York.
Arkansas LLC fee table (re-checked 14 October 2026)
| Item | Amount | Notes |
|---|---|---|
| Certificate of Organization (LL-01) | $45 online | $50 paper |
| Franchise tax registration | $0 | Filed with LL-01 |
| Annual Franchise Tax Report | $150 | Due May 1 |
| Change of registered agent (DO-03) | $0 | Online or paper |
| Name reservation | $22.50 online | $25 paper |
| Statement of Dissolution (LL-04) | $45 online | Plus final $150 franchise tax report |
| EIN | $0 | Free on IRS.gov |
Fees re-checked on the Arkansas SOS LLC forms and fees table and 2026 LLC Franchise Tax Report on 14 October 2026. If the portal shows a different checkout total, pay what the portal shows and keep the receipt.
DIY or a formation shop. The walkthrough on this page is for Arkansas SOS Certificate of Organization (LL-01). If you would rather pay a shop to handle the filing paperwork, compare these:
| Service | Best for |
|---|---|
| Swyft Filings | Fast online filing with compliance reminders |
| Bizee | Budget-minded formation packages |
| Zenind | Formation bundled with registered agent |
| MyCompanyWorks | Simple, no-frills formation filing |
| MyCorporation | LLC formation plus DBA, EIN and registered agent add-ons |
| CorpNet | Formation packages with a year of registered agent and EIN bundled |
| BizFilings | Established filing service (Wolters Kluwer) |
| doola | Non-US founders forming a US LLC |
| Harbor Compliance | Registered agent and multi-state compliance |
| Business Anywhere | Registered agent + virtual business mailbox |
| ZenBusiness | All-in-one formation packages |
Prices, registered agent renewals, and checkout traps side by side: LLC formation services compared by fit.
Optional branches (not always required to file)
File in Arkansas if the work is in Arkansas
A domestic Arkansas LLC is organized by filing a Certificate of Organization (Form LL-01) with the Arkansas Secretary of State Business and Commercial Services division. Online filing runs through Arkansas SOS Online (sos-corpfilings.ark.org, linked from sos.arkansas.gov). Paper filing by mail or delivery is also accepted. A company already formed somewhere else that wants to transact business in Arkansas files an Application for Certificate of Registration (Form FL-01) — a different instrument ($270 online / $300 paper).
Filing in Wyoming, Delaware, or Georgia does not move Arkansas work out of Arkansas. A foreign entity that transacts business here still needs an Arkansas registered agent and Arkansas foreign registration, plus the formation state’s agent and report. Home-state filing is the cheaper default for a one-state operator. Multi-state registration overview: Foreign LLC and certificate of authority.
Do not try to hide from the Arkansas Secretary of State. An LLC is a public filing. The registered agent’s name and address go on the record so the state and private parties can reach the company. Privacy products that promise invisibility are selling something the statute does not offer.
What to have on the desk before opening Arkansas SOS Online
Checked against the BCS LLC Forms/Fees table and the 2026 LLC Franchise Tax Report on 14 October 2026:
- A distinguishable LLC name. Search SOS entity records before ordering letterhead.
- Certificate of Organization (Form LL-01) details, including Arkansas registered agent, and franchise-tax registration materials used with LL-01 (no separate franchise-registration fee on the table).
- Registered agent who can accept service of process in Arkansas. See Registered agent basics for a new LLC.
- Organizer / payment method for the $45 online Certificate fee ($50 paper).
No newspaper or other advertising is required on the standard domestic Certificate of Organization path. Series LLC forms are under Miscellaneous Forms and are out of scope for a default 1099 single-member LLC on this page. Optional name reservation (RN-06) is $22.50 online / $25 paper — not required to form.
File through Arkansas SOS Online
The primary path on this page is Arkansas SOS Online at sos-corpfilings.ark.org (Certificate of Organization for Domestic LLC — LL-01). File and pay. The BCS LLC Forms/Fees table lists $45.00 online / $50.00 paper.
Optional fictitious name, certified copies, or other line items belong on the current fee table and checkout screen — this page does not invent add-ons. Pay what the portal shows and keep the receipt.
After the Certificate of Organization is filed
Formation with the SOS is not an Arkansas Department of Finance and Administration income-tax account, a sales-tax permit, a city license, or a professional license. Those have their own filings.
The IRS tells applicants to form the state entity first, then obtain an Employer Identification Number. That application on IRS.gov is free.
Next: the money path. After the Certificate of Organization is accepted:
- Get an EIN — free on IRS.gov after the state entity exists
- Open business checking — park operating cash in the LLC’s name
- First brokerage — only if the work needs one
Full first-30-days desk list: After you form an LLC. Setup overview on the setup checklist. Formation shops, if you want one instead of DIY, stay in the callout above.
Arkansas does not require an operating agreement to be filed with the Certificate of Organization. A written agreement still matters between members. Banks often ask for one anyway. See LLC operating agreement basics.
Annual Franchise Tax Report — $150 due May 1
Arkansas LLCs file an Annual Franchise Tax Report and pay $150 (the LLC franchise tax) due by May 1 each year for companies in existence during the prior calendar year (A.C.A. § 26-54-101 et seq.; SOS 2026 LLC Franchise Tax Report). This is the recurring SOS compliance filing — Arkansas does not publish a separate LLC “annual report” fee line beside franchise tax on the sources above. Online payment adds a $5 processing fee; paper has no processing fee.
An LLC formed in 2026 generally faces its first May 1 franchise-tax deadline in 2027 (for existence during 2026). Confirm the first-year window on the current SOS franchise-tax instructions if the portal states an exception. Cross-state renewals: LLC annual report and annual registration.
This page cites the $150 LLC franchise amount printed on the official SOS franchise-tax forms and does not invent other franchise tiers. Overview of admin status vs reinstate: Reinstate an administratively dissolved or revoked LLC (failure to pay franchise tax can block other BCS filings — confirm catch-up totals on the portal).
What this page does not cover
- Series LLC, professional LLC, conversions, or foreign registration of an out-of-state company beyond the fee citation above.
- Sales-tax, employer withholding, unemployment, Workers’ Compensation, or local business licenses.
- Corporation franchise-tax formulas based on outstanding capital stock — those apply to corporations, not the flat $150 LLC franchise line cited here.
- Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
- Any promise that an LLC prevents a personal guarantee on a bank account or a business card. It usually does not.
- Telling a Georgia operator to file Arkansas as a sophistication upgrade.
- Voluntary dissolution — Statement of Dissolution (LL-04) is $45 online / $50 paper and must be submitted with a Final Franchise Tax Report ($150); confirm before filing; see Dissolve or cancel an LLC.
- Processor fees or portal line items that are not printed on the sources above.
Sources
- Arkansas SOS — BCS Forms/Fees LLC (Certificate of Organization LL-01 $45 online / $50 paper) — as of Re-checked 14 October 2026
- Arkansas SOS Online — Corporate filings portal — as of 22 September 2026
- Arkansas SOS — Franchise Tax Report Forms (LLC franchise tax $150; $5 online processing fee) — as of 22 September 2026
- Arkansas SOS — 2026 Annual LLC Franchise Tax Report PDF ($150; due May 1) — as of Re-checked 14 October 2026
- Arkansas SOS — Foreign LLC Forms/Fees (FL-01 $270 online / $300 paper) — as of Re-checked 14 October 2026
- IRS — Get an employer identification number (EIN is free; form the state entity first) — as of Re-checked 14 October 2026