In Short: Does an Arizona LLC File an Annual Report?
No. The Arizona Corporation Commission requires annual reports from corporations only. An Arizona LLC has no annual report, no due date and no yearly state fee, but it still has records to keep current.
- Annual report: not required for Arizona LLCs or for foreign LLCs registered in Arizona.
- What you must keep: a statutory agent with an Arizona street address at all times.
- When details change: file a Statement of Change for $5 ($40 expedited).
- Taxes: a Transaction Privilege Tax license from the Arizona Department of Revenue if the LLC sells taxable goods or services.
- If the LLC is dissolved: reinstatement costs $100 and must be filed within 6 years.
Arizona is one of the few states where an LLC files nothing each year with the state filing office. The Arizona Corporation Commission says it directly in its Business Services FAQ: LLCs are not required to file annual reports, and only corporations are.
That does not make an Arizona LLC maintenance free. The Commission can still dissolve an LLC that loses its statutory agent, and a newer policy lets it dissolve LLCs that stop responding to its notices. This guide covers what an Arizona LLC has to keep current instead, what it costs, and how to fix a dissolved LLC.
Arizona LLC Annual Report at a Glance
| Official name | No annual report for LLCs |
|---|---|
| Filed with | Arizona Corporation Commission, Corporations Division |
| Who files | No one. Corporations file annual reports; LLCs do not |
| Filing cycle | None. Changes are filed only when details change |
| Due date | None |
| Fee | $0 each year. A Statement of Change costs $5 ($40 expedited) |
| Late fee or penalty | None, since there is no report |
| Reinstatement | $100 ($135 expedited), within 6 years of dissolution |
| Where to file changes | Arizona Business Center, the Commission’s online filing system |
Does an Arizona LLC Need to File an Annual Report?
No. Arizona LLCs, whether formed in Arizona or registered from another state, do not file an annual report with the Arizona Corporation Commission. There is no yearly fee and no anniversary deadline. Arizona corporations are the entities that file annual reports, so do not confuse the two if you own both.
Mail that looks like an Arizona annual report notice for an LLC deserves a second look. In October 2026 the Commission warned on its notices page that a company called “Arizona Business Filings” is not affiliated with the Commission. Private companies send these letters to new LLCs, and paying them does not file anything with the state.
What an Arizona LLC Must Keep Current Instead
A statutory agent at all times
Every Arizona LLC needs a statutory agent with an Arizona street address and a mailing address. The Commission’s FAQ lists the failure to maintain a statutory agent as a reason for administrative dissolution, so this is the one requirement an Arizona LLC cannot let lapse.
Statements of change
When the principal address or the statutory agent changes, the LLC files a Statement of Change of Principal Address or Statutory Agent. According to the Commission’s LLC fee schedule, the fee is $5, or $40 with expedited service. A new agent has to accept the appointment, either by signing the statement or with a separate Statutory Agent Acceptance form. The filing instructions say a statement without that acceptance is rejected.
- Statement of Change of Principal Address or Statutory Agent: $5 ($40 expedited).
- Statement of Change of Manager or Member Addresses: $5 ($40 expedited).
- Articles of Amendment, which are required to add or remove members or managers: $25 ($60 expedited).
- Statutory Agent Resignation, filed by the agent: $10 ($45 expedited).
Publication for new LLCs
A new Arizona LLC publishes a notice of its Articles of Organization after the Commission approves them. The Commission’s Articles of Organization instructions explain that for LLCs in Maricopa or Pima County, the Commission publishes the notice on its own website. LLCs in other counties publish in a newspaper. Filing an affidavit of publication with the Commission is optional.
Attestation of Existence notices
In May 2025 the Commission adopted an Attestation of Existence policy. Under it, an LLC that has made no filings with the Commission in the past two years receives an electronic notice in January asking it to confirm that it still exists. An LLC that does not respond within 60 days enters a 120-day process that leads to administrative dissolution. The Commission listed the online start date for this process as to be determined, so watch your email and your agent’s mail for the notice.
Arizona Transaction Privilege Tax license
Arizona taxes businesses through the Transaction Privilege Tax rather than a traditional sales tax. The Arizona Department of Revenue requires a TPT license for activities that include retail sales, restaurants and bars, hotel and short-term lodging, commercial leasing, contracting and several others. The state license fee is $12 per location, and city licenses are separate. An LLC that sells only services outside these categories does not need one.
Reports in other states
If your Arizona LLC is registered to do business in another state, that state’s rules apply there. Most states require an annual or biennial report from registered foreign LLCs even though Arizona does not.
How Much Does It Cost to Keep an Arizona LLC Active?
The yearly state cost is $0. The only Commission fees come from changes you choose to make: $5 to change the agent or principal address, $5 to update manager or member addresses, and $25 for articles of amendment. Card payments to the Commission carry a managed service fee of 2.2 percent, with a $2 minimum. A certificate of good standing costs $10, or $45 for instant expedited delivery.
How to File a Statement of Change in Arizona: Step by Step
- Get the new agent’s acceptance. If you are changing agents, have the new statutory agent sign the statement or complete the Statutory Agent Acceptance form.
- Log in to the Arizona Business Center. The Commission replaced its old eCorp system with the Arizona Business Center in January 2026.
- Open your LLC’s dashboard. Choose the option to change addresses or the statutory agent.
- Enter the new details. Give the agent’s Arizona street address and mailing address, or the new principal address.
- Pay $5, or $40 for expedited service. Paper filings by mail or in person are also accepted.
- Save the approved filing. Keep a copy with your LLC records.
What Happens If an Arizona LLC Is Dissolved?
The Commission can administratively dissolve an Arizona LLC that goes without a statutory agent, and, once the attestation policy is live, one that ignores an Attestation of Existence notice. A dissolved LLC can file an Application for Reinstatement. The fee is $100, or $135 expedited, plus any amounts past due. The Commission’s FAQ sets the limit: reinstatement must be filed within 6 years of dissolution. After that, the owners must form a new entity. An LLC that dissolved itself voluntarily cannot be reinstated.
Arizona Tips for Non-Resident Owners
Because Arizona sends no yearly report reminder, the statutory agent is your only reliable link to the Commission. Pick an agent that forwards mail and email promptly, file a $5 statement the moment your address changes, and keep the email address on your Arizona Business Center account current so an attestation notice does not go unread.
Keep Your Arizona LLC in Good Standing
Arizona has no annual report, so good standing depends on keeping a statutory agent and responding to Commission notices. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a Arizona certificate of good standing. For the full picture of what the state charges each year, see our breakdown of Arizona LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Arizona.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Arizona LLC With BusinessAnywhere
BusinessAnywhere forms your Arizona LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
Does an Arizona LLC have to file an annual report?
No. The Arizona Corporation Commission requires annual reports from corporations only. Arizona LLCs and foreign LLCs registered in Arizona file no annual report and pay no yearly state fee.
Is there an annual fee for an Arizona LLC?
No. Arizona charges no yearly fee to keep an LLC active. Fees apply only when you file changes, such as $5 for a Statement of Change of statutory agent or principal address.
What can get an Arizona LLC dissolved?
Failing to maintain a statutory agent is the main reason. Under the Commission’s Attestation of Existence policy, an LLC with no filings in two years that does not answer a January notice within 60 days also faces administrative dissolution.
How much does it cost to reinstate an Arizona LLC?
The Application for Reinstatement costs $100, or $135 expedited, plus any past-due amounts. It must be filed within 6 years of the dissolution date.
Do I need a TPT license for my Arizona LLC?
Only if the LLC carries on a taxable activity such as retail sales, restaurants, lodging, commercial leasing or contracting. The Arizona Department of Revenue charges $12 per location for the state license.
Why did I get an annual report letter for my Arizona LLC?
Private companies mail official-looking offers to new LLCs. The Commission has warned that “Arizona Business Filings” is not affiliated with it. Arizona LLCs have no annual report to file.
This guide summarizes rules published by the Arizona Corporation Commission, the Arizona Department of Revenue and Arizona law as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
