In Short: Arkansas LLC Annual Franchise Tax Report
An Arkansas LLC’s yearly filing is the Annual LLC Franchise Tax Report. It is filed with the Arkansas Secretary of State, together with a flat $150 franchise tax, by May 1.
- Who files: every Arkansas LLC and every foreign LLC registered in Arkansas.
- Due date: May 1 each year, with no extensions.
- Fee: $150, plus a $5 processing fee for card payments online.
- Late penalty: $25 plus interest at 10% a year.
- If you never file: the Secretary of State mails a notice by November 1 and revokes delinquent LLCs by January 31. Reinstatement requires every missing report and all tax, penalties and interest, within five years.
In Arkansas the Secretary of State, not the Department of Finance and Administration, collects the franchise tax. For LLCs it is a flat $150 whatever the LLC’s income or size, and the same filing confirms the LLC’s registered agent, office and managers.
This guide covers who files, the May 1 deadline, the cost, what the report asks for, how to file, and the November and January dates that follow a missed report.
Arkansas LLC Franchise Tax Report at a Glance
| Official name | Annual LLC Franchise Tax Report |
|---|---|
| Filed with | Arkansas Secretary of State, Business and Commercial Services |
| Who files | Every Arkansas LLC and every registered foreign LLC |
| Filing cycle | Every year (covers the prior calendar year) |
| Due date | May 1 |
| Fee | $150 (domestic and foreign) |
| Late fee or penalty | $25 penalty plus 10% annual interest |
| Reinstatement | All delinquent reports, tax, penalties and interest, within five years of revocation |
| Where to file | Arkansas franchise tax online filing or mail |
Who Must File the Arkansas LLC Franchise Tax Report?
The 2026 report form states that all domestic and foreign corporations, associations, organizations and companies that are a separate legal entity file it. Act 459 of 2023 confirmed that the franchise tax law covers LLCs, domestic and foreign, and that each LLC pays the minimum tax. Nonprofit corporations and partnerships formed under the uniform partnership acts are exempt.
A delinquent entity, and the members and managers connected to it, cannot make other Business and Commercial Services filings or form new entities until the account is current.
When Is the Arkansas Franchise Tax Report Due?
Reports and tax are due on or before May 1 each year. The report covers the previous calendar year: the 2026 form covers the year ending December 31, 2025. Arkansas has allowed no extensions since 1991.
The Secretary of State sends notice to the LLC’s registered agent by mail or email rather than mailing a form.
How Much Does the Arkansas LLC Franchise Tax Cost?
All LLCs pay $150. The Secretary of State’s franchise tax page lists the same amount online and on paper. Paying online by card adds a $5.00 processing fee; paper filings have no processing fee.
Late penalty and interest
A report filed after May 1 adds a $25 penalty plus interest on the tax and penalty at 10% a year from the due date until paid, under A.C.A. § 26-54-107. The form calculates that interest at 0.000274 per day. Penalties and interest are capped at twice the tax owed.
What Information Does the Arkansas Report Ask For?
The 2026 form asks for:
- A tax contact name, address, phone and email.
- The registered agent.
- The principal office.
- Whether the LLC is member-managed or manager-managed.
- The names of members and managers.
- The tax preparer, if one is used.
- The federal tax ID and the nature of the business.
A member, a manager or the listed tax preparer signs the report. Under Act 459, member names stay confidential as long as the LLC has a registered agent on record.
How to File the Arkansas Franchise Tax Report: Step by Step
- Gather the details. Have the LLC’s federal tax ID, registered agent, principal office and member or manager names ready.
- Open the online filing. Go to the Arkansas franchise tax online filing and find the LLC.
- Review the details. Confirm the registered agent, office, management type and members or managers.
- Pay $150. A card payment adds the $5 processing fee.
- Save the confirmation. Keep a copy with the LLC’s records.
Paper filers sign the form in black ink and mail it with a check payable to the Arkansas Secretary of State, P.O. Box 8014, Little Rock, AR 72203-8014.
What Happens If an Arkansas LLC Does Not File?
After May 1, the $25 penalty and interest begin. On or before November 1, the Secretary of State mails notice to delinquent entities that their charter or authority will be revoked. On or before January 31 of the following year, the Secretary of State proclaims the charters and authorities of entities that are still delinquent revoked. Franchise tax keeps accruing for a revoked LLC until it is dissolved, withdrawn or merged.
Reinstating a revoked Arkansas LLC
A revoked LLC reinstates by filing every delinquent franchise tax report and paying all tax, penalties and interest for each year. Reinstatement is not allowed more than five years after revocation; Act 459 of 2023 shortened that limit from seven years. Once reinstated, the LLC stands as if it had never been revoked.
Closing an Arkansas LLC
An LLC cannot dissolve or withdraw without filing a Final Franchise Tax Report with the $150 tax, together with its dissolution or cancellation form.
Arkansas Tips for Non-Resident Owners
File by the end of April: there are no extensions. A dormant LLC still owes $150 every year until it formally dissolves, so close an LLC you no longer use rather than letting it lapse. Keep the registered agent current, because the Secretary of State’s notice goes to the agent.
Keep Your Arkansas LLC in Good Standing
Filing the Arkansas franchise tax report and paying $150 by May 1 each year is what keeps your LLC in good standing with the Secretary of State. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a Arkansas certificate of good standing. For the full picture of what the state charges each year, see our breakdown of Arkansas LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Arkansas.
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 Arkansas LLC With BusinessAnywhere
BusinessAnywhere forms your Arkansas 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 Arkansas LLC file an annual report?
Its yearly filing is the Annual LLC Franchise Tax Report, filed with the Secretary of State together with the $150 franchise tax.
When is the Arkansas franchise tax report due?
May 1 each year. Arkansas does not grant extensions.
How much is the Arkansas LLC franchise tax?
A flat $150 for domestic and foreign LLCs. Card payments online add a $5 processing fee.
What is the penalty for filing late in Arkansas?
$25 plus interest at 10% a year on the tax and penalty until paid.
When does Arkansas revoke an LLC for unpaid franchise tax?
The Secretary of State mails notice by November 1, and delinquent LLCs are revoked by January 31 of the following year.
Can I reinstate a revoked Arkansas LLC?
Yes, within five years of revocation, by filing all delinquent reports and paying all tax, penalties and interest.
This guide summarizes rules published by the Arkansas Secretary of State and Arkansas 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.
