To form an Arkansas LLC, file the Certificate of Organization, Form LL-01. After formation, file an annual franchise-tax report.
This guide covers forming a new Arkansas LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.
Arkansas LLC at a glance
- Official filing website
- Arkansas Secretary of State
- Business name check
- Search business namesA name search does not reserve or approve the name.
- Formation document
- Certificate of Organization (LL-01)
- State filing fee
- $45$45 for the online filing or $50 for a paper filing.
- Processing time
- Online3-5 business daysPaper2-3 weeks; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
- Ongoing report or tax
- Annual LLC Franchise Tax Report
- Report / renewal charge
- $150The franchise tax is separate from formation and from other tax returns.
- Frequency / due date
- Annually; usual deadline May 1
- Sales tax base rate
- 6.5%Local rates may apply. July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
- Names in formation records
- Management names requiredThe certificate asks for at least one officer for franchise-tax purposes, with a Member or Manager title, in addition to organizer signatures. Other filings and private bank/tax records may identify owners.
Before you file in Arkansas
Prepare the name, principal office, Arkansas agent, organizer and person who will receive franchise-tax notices.
File the Certificate of Organization (LL-01)
Arkansas LLC forms and online filing ↗
- Choose the domestic LLC Certificate of Organization online, or download LL-01 for a paper filing.
- Complete the principal office, agent and organizer fields. Add the officer and contact information requested for franchise-tax purposes.
- Sign and submit with the online or paper fee shown above. Save the accepted certificate and entity number.

What to enter in the form
- Principal office
- Enter the LLC’s business address, which may differ from its registered office.
- Agent
- Name the appointed Arkansas agent and provide the registered office.
- Franchise-tax officer
- LL-01 asks for at least one officer with a Member or Manager title. This section also applies to LLCs.
- Tax contact
- Use the person and address that will handle future franchise-tax filings, rather than an organizer who will leave after formation.
After approval in Arkansas
- Set up the operating agreement and EIN records.
- Keep franchise-tax notices going to a current business contact.
Annual LLC Franchise Tax Report
File the Arkansas franchise-tax report ↗
- Open the Secretary of State’s franchise-tax report service and find the LLC and reporting year.
- Complete the LLC report and pay the annual franchise tax by the usual May 1 deadline. Check the payment screen for any separate processing or late charge.
- Save the filed report and confirmation. Income, sales and payroll tax returns are separate filings.
Compare the filing cycles in our annual report and recurring-fee table.
Next steps: operating agreement · get an EIN · starting checklist.
Sources and filing links
Sources checked . Confirm the state’s current fees and instructions before filing.
- Arkansas Secretary of State: LLC forms and fees
- Arkansas Secretary of State: Franchise Tax / Annual Report Forms
- Arkansas Secretary of State: Franchise tax deadline notice
Research and walkthrough references
These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.
See our editorial policy for the research process and contact page for correction information.
