What an LLC costs in Arkansas (2026)

Forming an LLC in Arkansas costs $45. After that the state charges Annual LLC Franchise Tax Report, no fee, and LLCs owe Arkansas LLC franchise tax.

Cost	Amount	When
Certificate of Organization (Form LL-01)	$45	Once, to form	sos.arkansas.gov
Annual LLC Franchise Tax Report	Annual LLC Franchise Tax Report, no fee	May 1, starting the year after formation	sos.arkansas.gov
Arkansas LLC franchise tax	$150 at $150,000 revenue	Yearly	sos.arkansas.gov

LLC taxes in Arkansas by revenue

Revenue	Arkansas LLC franchise tax	Total with report fee
$50,000	$150	$150
$150,000	$150	$150
$500,000	$150	$150
$1,000,000	$150	$150
$3,000,000	$150	$150

Profit taken as two thirds of revenue where a tax is on net income.

Arkansas LLC franchise tax: All LLCs pay $150 a year.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $25,730 a year in Arkansas, fees included. An S corp election can lower it: LLC vs S corp in Arkansas.

Online filing is $45, paper $50. The report has no separate fee; the $150 franchise tax is listed under entity taxes.

Questions

How much does it cost to start an LLC in Arkansas?

$45 to file the Certificate of Organization (Form LL-01).

How much does an LLC cost per year in Arkansas?

Annual LLC Franchise Tax Report, no fee, plus Arkansas LLC franchise tax: $150 for a business with $150,000 of revenue and $100,000 of profit.

When is the Arkansas LLC report due?

May 1, starting the year after formation.

Does an LLC pay Arkansas income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Arkansas taxes personal income in 2 brackets, from 2% to 3.7% (2026, single filer).

Other states