Who should form an LLC in Arizona?
Anyone who lives in Arizona or runs their business from there. If you form in another state but operate in Arizona, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Arizona, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Arizona. See what a registered agent is.
File the Articles of Organization
Online through the Arizona Corporation Commission's business portal, or by mail, with the $50 fee, or $85 for expedited processing, and the statutory agent's signed acceptance.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Arizona require every year?
Arizona does not require LLCs to file an annual report, and there is no annual LLC fee. You must still update the Corporation Commission when the statutory agent, address or members change, by filing an amendment or the relevant statement.
For deadlines, fees and late penalties in detail, see Arizona LLC yearly filings.
What is Arizona's publication requirement?
Within 60 days after the Articles are approved, a notice of the LLC's formation must be published in a newspaper of general circulation in the county where the LLC's business is located, for three consecutive publications, then an affidavit of publication filed. Where the business is in Maricopa or Pima County, the Corporation Commission publishes the notice itself at no charge. Follow the instructions in the approval notice, which say whether publication applies. Newspaper costs elsewhere vary, often around $100 or more.
What does the first year cost?
| Item | Cost |
|---|---|
| Articles of Organization | $50, or $85 expedited |
| Publication outside Maricopa and Pima | Newspaper rates, often $100 or more |
| Annual report | None |
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Arizona filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Arizona?
Yes. Arizona has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Arizona street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What keeps an Arizona LLC in good standing?
With no annual report, the main risks are losing the statutory agent without appointing a new one, failing to complete publication, or leaving records out of date. The Commission can administratively dissolve an LLC that does not keep a statutory agent. Update the agent and address promptly when they change. See reinstating a dissolved LLC.
Which Arizona taxes apply to an LLC?
Arizona has a flat personal income tax on owners' shares of profit. Instead of a sales tax, it has a transaction privilege tax on the seller, with a state rate of 5.6% for retail plus city and county rates; register for a TPT license with the Arizona Department of Revenue if you sell taxable goods.
If you sell online, see Arizona sales tax for online sellers.
Federally, a Arizona LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Arizona LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Arizona deadline for you.
Questions people ask
How much does it cost to form an LLC in Arizona?
$50 for the Articles of Organization, or $85 expedited, plus newspaper publication if your business is outside Maricopa and Pima counties.
Does an Arizona LLC file an annual report?
No. Arizona does not require annual reports for LLCs.
Who handles LLC filings in Arizona?
The Arizona Corporation Commission, not the Secretary of State.
Do I need to publish my Arizona LLC in a newspaper?
Within 60 days, unless your business is in Maricopa or Pima County, where the Commission publishes it.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Arizona Corporation Commission: Corporations Division
- Arizona Department of Revenue: Transaction privilege tax
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
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.
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This guide is general information. It is not tax or legal advice for your situation.