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How to start a business in Arizona

The fees, filing links and deadlines for forming and registering a business in Arizona, 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: $50
LLC, first year (state fees): Varies; see the notes below
Corporation filing fee: $60
Annual report: Not required
DBA filed with: State
General state license: No
Newspaper notice: Required

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

To form an LLC, file Articles of Organization with the Arizona Corporation Commission, Corporations Division for $50 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $60 (checked Oct 24, 2026). Arizona also requires you to publish a notice of your new business in a newspaper after you form. 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 Arizona?

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
Articles of Organization filing fee (Arizona Corporation Commission)	$50	at filing	Oct 24, 2026
Card service fee on online payment (2.2%, $2 minimum) When paying online by card	$2 Stated in an August 2024 ACC notice; current ACC filing instructions mention no card surcharge. Confirm on the Arizona Business Center payment page.	at filing	Oct 24, 2026

First-year total: some fees are set locally or shown only at checkout $50 to form, or $52 if the ACC still adds its 2.2% card fee ($2 minimum) to online payments. Arizona LLCs file no annual report and pay no state minimum tax. If the statutory agent is outside Maricopa or Pima County, add three newspaper publications, priced by each newspaper. Excludes local licenses, city TPT fees and registered agent services.

After the first year: Nothing recurs at the state level for an LLC: no annual report and no annual fee. An LLC with no filings for two years must answer a free online attestation notice each January or face dissolution. If you hold a TPT license, it renews each January 1 with no state fee, but some cities charge up to $50. Corporations pay a $45 annual report each year.

Fees that apply only in some cases

State fee	Cost	When	Checked
Newspaper publication of the formation notice (three consecutive publications) If the LLC's statutory agent street address is outside Maricopa and Pima counties	Note The ACC does not state a price; the cost is set by each newspaper on the ACC's approved list.	within 60 days after the ACC approves the filing	Check when you file
State TPT (sales tax) license If you sell taxable goods or services; per location, plus any city fee ($1 to $50)	$12	before you start taxable sales	Oct 24, 2026
Trade name registration (Secretary of State) Optional; only if you want to register a name other than the LLC's legal name	$10	any time	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 Arizona?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $10 (checked Oct 24, 2026).

How to file a DBA

Does Arizona require an annual report?

No. Not required for LLCs. Corporations pay $45 each year by a date the ACC assigns in the anniversary month. (checked Oct 24, 2026)

Does Arizona have a franchise or privilege tax?

No franchise tax found; corporations that must file an Arizona corporate income tax return pay at least a $50 minimum tax (A.R.S. 43-1111).

How do I register for state taxes in Arizona?

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

Does Arizona require a general business license?

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

Arizona has no general state business license; businesses selling goods or taxable services instead need a transaction privilege tax (TPT) license from the Department of Revenue, which works like a sales tax license and costs $12 per location plus any city fee. City TPT fees on ADOR's worksheet run from $1 to $50. The license renews each January 1; the state charges no renewal fee, but some cities do (up to $50). Cities (or the county in unincorporated areas) may also require their own business or occupational licenses. One Joint Tax Application covers TPT, employer withholding and unemployment insurance, and ADOR points first-time Arizona businesses to Business One Stop. No statewide local lookup found.

What local licenses will I need in Arizona?

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.

Phoenix (city)
No general city business license (per the City Clerk License Services brochure); the city licenses only regulated activities such as vending, liquor and massage. Businesses with taxable activities need a transaction privilege (sales) tax license for Phoenix's 2.3% city tax. The city's fee page lists a $50 license fee due within 30 days of starting (50% late fee) and $50 renewal each January 1; commercial-rental-only licenses are free.

When do I need workers’ comp in Arizona?

1 or more employees.

The Industrial Commission says any employer that regularly hires workers in its usual business must carry coverage, including part-time workers and family members. Sole proprietors with no employees need not cover themselves, while working LLC members and corporate officers or shareholders who own under 50% can count as employees. Domestic servants working in a private home are exempt, and true independent contractors generally are not covered. Penalties start at $1,000 and operating uninsured is a Class 6 felony.

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

After the ACC approves the filing, a new LLC or corporation must publish a notice in a newspaper of general circulation three times in a row within 60 days (A.R.S. 29-3201 for LLCs, 10-203 and 10-140 for corporations). The ACC posts the notice online instead, with no newspaper step, when the LLC's statutory agent or the corporation's known place of business is in a county of more than 800,000 people, which today means Maricopa or Pima County. The ACC keeps a list of approved newspapers but does not state a price; the cost varies by newspaper. Corporations also file a Certificate of Disclosure with their articles and a $45 annual report each year, due on a date the ACC assigns in their anniversary month ($9 per month late penalty). LLCs file no annual report, but a 2025 ACC policy can dissolve an LLC that ignores a January attestation notice after two years with no filings. Online filing moved from eCorp to the Arizona Business Center portal on January 12, 2026; some older ACC form instructions still point to eCorp. Expediting adds $35, and card payments carry a 2.2% service fee ($2 minimum). Trade names are optional and registered with the Secretary of State for five years ($10, renewal $10); the ACC also notes the Maricopa County Recorder records DBAs.

What to double-check for Arizona?

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

Note Confirm this on the official page before you rely on it.
Note Confirm this on the official page before you rely on it.
Note Newspaper publication cost is not stated by the ACC; each newspaper sets its own price.
Note No official page says Arizona has no franchise tax; we found only the $50 minimum corporate income tax.
Note Phoenix's page says the city issues its own TPT license ($50), while ADOR's fee worksheet also lists the $50 Phoenix fee; neither says whether you apply to the city or on the state application at AZTaxes.gov.

What to do next

Want help setting up in Arizona? Contact us

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Sources

Official pages checked on October 24, 2026.