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How to start a business in Arkansas

The fees, filing links and deadlines for forming and registering a business in Arkansas, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $45
LLC, first year (state fees): $45
$150 franchise tax report due by May 1 next year
Corporation filing fee: $45
Annual report: $150
DBA filed with: County clerk (sole proprietors and partnerships); secretary of state for llcs and corporations
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in Arkansas?

To form an LLC, file Certificate of Organization (Form LL-01) with the Arkansas Secretary of State, Business and Commercial Services Division for $45 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation (Form DN-01) for $45 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Arkansas?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Certificate of Organization (Form LL-01), filed online	$45	at filing	Oct 24, 2026

First-year total: $45 in state fees.
$150 franchise tax report due by May 1 next year Formation $45 online. The first $150 franchise tax report, due by May 1 of the year after formation, is shown below the total, not counted in it. Excludes city business licenses, registered agent services and the optional $5 online payment fee.

After the first year: $150 franchise tax report every year by May 1 ($5 more if paid online by card). A late report adds a $25 penalty plus interest.

Fees that apply only in some cases

State fee	Cost	When	Checked
Card processing fee for paying franchise tax online Only if you pay online by card; mailed reports have no fee	$5	by May 1 of the year after formation	Oct 24, 2026
Application for Fictitious Name (DN-18), filed online If the LLC uses a name other than its legal name	$22.50	before using the name	Oct 24, 2026
Sales tax permit (DFA, via ATAP) If you sell taxable goods or services	$50	at registration, before making sales	Oct 24, 2026

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Arkansas?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the county clerk (sole proprietors and partnerships); Secretary of State for LLCs and corporations County fee varies by county and no statewide fee is published. Pulaski County lists $25 on an undated (2019) fee schedule..

How to file a DBA

Does Arkansas require an annual report?

Yes. The fee is $150 (checked Oct 24, 2026). By May 1 each year (Annual Franchise Tax Report), starting May 1 of the year after formation.

Does Arkansas have a franchise or privilege tax?

Arkansas charges an annual franchise tax filed with the Secretary of State by May 1. LLCs pay a flat $150. Corporations with stock pay 0.3% of Arkansas-apportioned capital stock, with a $150 minimum. Corporations without stock pay $300. There is no no-tax-due threshold. The first report is due May 1 of the year after formation. A late report adds a $25 penalty plus daily interest.

How do I register for state taxes in Arkansas?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Arkansas require a general business license?

No. Arkansas doesn’t issue one general business license; what you need depends on your activity and where you operate.

The Secretary of State does not issue general business licenses; state licenses come from industry boards and commissions. The Secretary of State says most Arkansas cities issue a privilege or business license, so check with city hall. A DFA sales tax permit costs $50, paid online through ATAP when you register. City and county sales taxes apply based on where goods are delivered. No statewide local lookup found.

What local licenses will I need in Arkansas?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Little Rock (city)
Treasury Division page with the city business license application (online or PDF). The city's starting-a-business guide says home-based and storefront businesses must apply before opening. Some fees are based on number of employees and others on inventory, so no flat fee is listed. Licenses renew each January 1, with late penalties starting February 1. The guide is undated.

When do I need workers’ comp in Arkansas?

3 or more employees.

Building or building-repair work needs coverage at two employees. A contractor that subcontracts work, and a subcontractor, need coverage with even one worker. Owners and partners count as employees for these numbers. Farm labor and domestic help are not covered by the law. Subcontractors who are sole proprietors, partners or LLC members with no employees can apply for a Certificate of Non-Coverage ($50, notarized Form A). Corporate officers arrange any exclusion through their insurance agent or carrier instead.

What else should I know about starting a business in Arkansas?

Paper filings cost $50 for an LLC or corporation, versus $45 online. The franchise tax report is due by May 1 each year, starting the year after formation. Paying online adds a $5 card processing fee; mailed reports have none. Sole proprietors file an assumed name certificate with the county clerk in each county where they do business. The fee is set by the county (Pulaski County lists $25). LLCs and corporations using another name file an Application for Fictitious Name with the Secretary of State ($22.50 online, $25 paper), and domestic corporations outside Pulaski County also file it with the county clerk. No newspaper publication requirement found on the state's official formation pages (checked 2026-10-24).

What to double-check for Arkansas?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note County assumed name (DBA) fee for sole proprietors. Each county clerk sets its own; no statewide fee is published. Pulaski County lists $25 on a fee schedule dated 2019.
Note Newspaper publication. No official Arkansas page says publication is required, but none says outright that it is not.
Note Employer withholding registration.
Note The state business portal page (portal.arkansas.gov) still links older addresses: dws.arkansas.gov for workforce services and awcc.state.ar.us for workers' comp.
Note Little Rock business license fee. The city guide says fees depend on employees or inventory and gives no fee table; the guide is undated.
Note Form A says it is not for a self-employed owner who is not a subcontractor, yet its affidavit lets sole proprietors, partners and LLC members elect exclusion; whether a non-subcontractor owner can use it is unclear.

What to do next

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Sources

Official pages checked on October 24, 2026.