What does a Arkansas LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual Franchise Tax Report | Arkansas Secretary of State | $150 franchise tax | May 1 |
| Owners' income tax returns | Department of Finance and Administration | Graduated income tax | April 15 |
| Sales tax returns, if registered | Department of Finance and Administration | Tax collected | Monthly, quarterly or annually |
For forming the LLC in the first place, see how to form an LLC in Arkansas.
When is it due?
By May 1 each year, starting in the calendar year after the LLC is formed: an LLC formed in January 2026 files its first report by May 1, 2027. The report is the same date for every LLC, and the Secretary of State sends reminders to the contact details on file. Reports and payments must be received by the deadline to count as on time.
How much does it cost?
A flat $150 franchise tax for every LLC, whatever its income or activity. It is owed every year while the LLC exists, including years with no business, until the LLC is formally dissolved. That makes dissolving an unused Arkansas LLC worthwhile.
How do you file it?
Find the LLC's filing number
On the formation approval or the Secretary of State's search.
Go to the franchise tax portal
The Secretary of State's online franchise tax system.
Confirm the LLC's details
Addresses, members or managers, and the registered agent.
Pay $150 by May 1
Online, and keep the confirmation.
What information do you need?
The Annual Franchise Tax Report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Arkansas entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A report or payment received after May 1 adds a $25 penalty, plus interest at 10% a year on the unpaid tax and penalty, capped so the total never exceeds twice the tax. An LLC with unpaid franchise tax cannot make other filings with the Secretary of State, such as amendments or changes of agent. If the tax remains unpaid, the state revokes the LLC's charter.
How do you restore a dissolved LLC?
A revoked Arkansas LLC can be reinstated by filing the overdue franchise tax reports, paying the tax, penalties and interest, and completing the Secretary of State's reinstatement process. The LLC's name may have been taken in the meantime. See reinstating a dissolved LLC.
What else does a Arkansas LLC pay each year?
Owners pay Arkansas income tax on their share of profit. LLCs registered for sales tax file returns with the Department of Finance and Administration, and employers file withholding and unemployment returns. Some cities require local business licenses.
What does a typical year look like?
| When | What to do |
|---|---|
| Early in the year | Franchise tax reminder arrives |
| May 1 | Annual Franchise Tax Report and $150 due |
| April 15 | Owners' federal and Arkansas returns |
| Monthly or quarterly | Sales tax returns, if registered |
| When stopping trading | Dissolve the LLC so the $150 stops |
Is anything different for foreign owners?
No. A Arkansas LLC owned by someone outside the US files the same Annual Franchise Tax Report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Arkansas Secretary of State, and you can always file directly. See business tax deadlines.
Want your Arkansas filings handled?
We track your Arkansas deadlines, file the Annual Franchise Tax Report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Does an Arkansas LLC file an annual report?
Yes, as the Annual Franchise Tax Report, which serves as its annual report.
How much is the Arkansas LLC franchise tax?
A flat $150 a year.
When is the Arkansas franchise tax report due?
By May 1 each year, starting the year after formation.
What is the penalty for filing late in Arkansas?
$25 plus 10% annual interest, and eventually revocation if unpaid.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Arkansas Secretary of State: Franchise tax
- Arkansas Secretary of State: Annual LLC Franchise Tax Report form
- Arkansas Code section 26-54-107: penalty and interest
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.