How much does it cost to form an LLC in Arizona in 2026?

The state filing fee is $50, paid to the Arizona Corporation Commission when you file Articles of Organization. Expedited processing adds $35 on top (total $85) for about 5 business days-day turnaround. Add $50 to $125 per year for a commercial statutory agent, and $60 to $120 one time for newspaper publication if your statutory agent's address is outside Maricopa or Pima County.

Does Arizona have an annual report for LLCs?

No. Arizona LLCs do not file an annual report and pay no annual renewal fee to the ACC. This is one of Arizona's biggest ongoing-cost advantages. Arizona corporations (not LLCs) are separately required to file annual reports, so do not mix up what you read online for the two entity types.

Do Arizona LLCs have to publish a notice in a newspaper?

Only if the statutory agent's address is outside Maricopa or Pima County. A.R.S. §29-3201(G) exempts counties with populations over 800,000, which covers those two. For LLCs in the other 13 counties, publication runs for three consecutive weeks within 60 days of filing and typically costs $60 to $120. Maricopa and Pima filers get the notice published automatically by the ACC at no charge.

Do Arizona LLCs pay state income tax?

Pass-through LLCs owe no entity-level income tax in Arizona. Members pay Arizona's flat 2.5% personal income tax on their distributive share. An LLC that elects C-corp treatment pays the flat 4.9% corporate income tax with a $50 minimum. Arizona also offers an optional 2.5% Pass-Through Entity Tax election that can help members work around the federal SALT cap.

How long does it take to form an Arizona LLC?

Standard online filings through the Arizona Business Center portal typically clear in 12 to 15 business days. The cheapest expedited tier costs $35 extra and drops that to roughly 5 business days-day turnaround. If you need it faster, ACC accelerated processing goes up to same-day for $200 and two-hour for $400.

Does Arizona require an operating agreement?

No. Arizona's LLC Act (A.R.S. §29-3105) recognizes operating agreements in written, oral, or implied form and does not require one to be filed. A written agreement is still sensible for multi-member LLCs, for banking, and for defending the liability shield in a dispute.

Should I form my LLC in Arizona instead of my home state?

Usually no, unless you have a real Arizona presence. Arizona is friendly on ongoing costs (no annual report, no franchise tax) but it is not a tax-haven state. If you live and operate in another state, forming here stacks the $50 plus statutory agent plus potential publication, and you still have to register as a foreign LLC back home. The home state's fees and taxes still apply.

Where do I file an Arizona LLC, the Secretary of State or the Corporation Commission?

The Arizona Corporation Commission, not the Secretary of State. Arizona is one of the few states that routes business entity filings through a utilities-regulation body instead of the SoS. As of January 12, 2026, filings go through the Arizona Business Center at arizonabusinesscenter.azcc.gov, which replaced the legacy eCorp system. Any older ecorp.azcc.gov links you find are dead.

Arizona LLC: fees, filing steps, and 2026 costs

$50 Filing fee Online filing available

$150 Year 1 estimate Filing + first year tax + RA

14 days (expedited 120h) Approval Mail ~15d

No annual filing Ongoing

Where Arizona fits, and where it doesn't

Good fit for Arizona

You live or operate in Maricopa or Pima County (Phoenix, Scottsdale, Tempe, Tucson) where the state publishes your formation notice for free. You run a small Arizona business that does not need an annual report or franchise filing cluttering the calendar. You are a non-resident forming in Arizona because you actually have an Arizona presence, not because you heard it was a tax play. You can tolerate a 12 to 15 business day default turnaround or pay the $35 surcharge for 5 business days-day service.

Skip Arizona when

You live or place your statutory agent in one of the 13 smaller Arizona counties (Coconino, Yavapai, Mohave, Yuma, and so on). You will owe a newspaper publication for three consecutive weeks within 60 days of filing, typically $60 to $120, and a missed deadline forces a redo. You operate from another state entirely; Arizona's $50 formation and $150 foreign-qualification fee add up quickly once you layer in your home state's annual report. You need filing turnaround in hours, not weeks, and do not want to pay for accelerated processing on top of the expedited surcharge.

What an Arizona LLC actually costs

Formation filing fee Paid once at formation $50
Commercial registered agent Annual, estimate $100
Annual state obligations None in this state $0
Year 1 total estimate Formation plus first-year ongoing $150

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $150

Year 2 $100

Year 3 $100

How Arizona compares on the basics

Online filing File through state portal

Yes

Expedited processing $35 for 120h

Yes

Annual report required No annual report

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Estimated $100

Yes

State sales tax 5.6% state rate

5.6%

How to apply for an LLC in Arizona

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Arizona Secretary of State record. Check availability at the Arizona entity search.
Designate a registered agent
Every Arizona LLC is required to have a registered agent with a physical street address in Arizona. You can serve as your own agent if you live in Arizona, or hire a commercial service for $99 to $249/yr. See the Arizona registered agent guide.
File Articles of Organization (Form L010)
Filing fee is $50. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $35.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Arizona does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.
Publish notice of formation
Arizona requires new LLCs to publish formation notices in a newspaper approved by the state, at an estimated cost of $100. Follow the state's specific publication schedule and keep proof of publication.

Filing walkthrough

You file Articles of Organization (Form L010) with the Arizona Corporation Commission. As of January 12, 2026, the ACC's business filings run through the new Arizona Business Center portal at arizonabusinesscenter.azcc.gov; the old eCorp URLs no longer resolve. The fee is $50 for standard filing, or $85 total with the $35 expedited surcharge that gets you to roughly 5 business days-day turnaround. Accelerated tiers go further: $100 next-day, $200 same-day, $400 two-hour.

The filing asks for the LLC name, character of business, principal address, statutory agent (Arizona's word for registered agent) with a physical Arizona street address, and whether the LLC is member-managed or manager-managed. You must list every member holding a 20% or greater interest if member-managed, or every manager if manager-managed. That is a disclosure step most states skip.

Publication is the piece that catches out-of-area filers. A.R.S. §29-3201(G) requires publication of the formation notice in a newspaper of general circulation in the county of the statutory agent's street address, once a week for three consecutive weeks, within 60 days of filing. Counties with more than 800,000 residents are exempt because the ACC publishes the notice in its own database for free. Only Maricopa and Pima qualify, which happens to cover about 75% of Arizona's population. Everywhere else, you arrange and pay for the newspaper run yourself, then keep the affidavit with your records.

Check name availability File online Arizona formation guidance

How Arizona taxes an LLC

Arizona has no franchise tax on LLCs. A pass-through LLC owes nothing to the Arizona Department of Revenue at the entity level. If the LLC elects C-corp treatment, it pays Arizona's flat 4.9% corporate income tax with a $50 minimum. Members who are Arizona residents pay the state's flat 2.5% personal income tax on their distributive share.

Arizona's sales tax is officially the Transaction Privilege Tax, a gross-receipts-style tax on the vendor rather than the customer, though in practice it works like a sales tax at the register. The statewide rate is 5.6%; counties and cities layer their own TPT rates on top, with combined effective rates commonly landing between 7.5% and 11.2%. If you sell taxable goods or certain services in Arizona, expect to register with the Department of Revenue and file TPT returns monthly, quarterly, or annually depending on volume.

Arizona offers an optional Pass-Through Entity Tax election at 2.5%, which lets the LLC pay state income tax at entity level and may help members who itemize work around the federal SALT cap. Worth running the numbers if your members are already bumping against that ceiling.

Ongoing compliance and costs after year one

Year two and beyond in Arizona is close to free if you filed in Maricopa or Pima County. No annual report, no LLC franchise tax, no periodic renewal. The only recurring charge is your statutory agent, which runs $50 to $125 per year for a commercial service, or nothing if you handle it yourself from an Arizona address. Statement of Change filings to update your statutory agent or principal address cost $5 each.

If you filed in a smaller county, budget $60 to $120 one time for the publication run plus the usual registered agent cost. That publication is a one-shot requirement at formation, not an annual expense. Anyone foreign-qualifying an Arizona LLC back into their home state should add that state's registration fee and annual report; California alone runs $800 a year for the franchise tax minimum even if the LLC made nothing.

Common mistakes forming an Arizona LLC

Two patterns cause most of the trouble. The first is forgetting the publication deadline when the statutory agent sits outside Maricopa or Pima. The 60-day window starts the day the ACC stamps the Articles, not the day you remember to act on it. Missing it means the LLC is not in default, but the statute still expects publication, and a failure to publish can give creditors or litigants an argument about proper formation. Do it in week one, not week nine.

The second is assuming the Arizona Corporation Commission is the Secretary of State. It is not. Business entity filings in Arizona go through the ACC's Corporations Division; the Secretary of State handles trademarks, notaries, and elections. Calls and filings sent to the wrong agency bounce back and add a week to whatever you were trying to accomplish.

State agencies that handle Arizona LLCs

Arizona Corporation Commission - Corporations Division

Website: azcc.gov/corporations/home
Phone: (602) 542-3026
Email: answers@azcc.gov
Mail: Arizona Corporation Commission, Corporations Division, 1300 West Washington Street, Phoenix, AZ 85007-2996
Office: Arizona Corporation Commission, 1300 West Washington Street, Phoenix, AZ 85007-2996
Hours: 8:00 AM to 5:00 PM Mountain, Monday to Friday

Arizona Department of Revenue

Website: azdor.gov
Phone: (602) 255-3381
Mail: Arizona Department of Revenue, 1600 W Monroe St, Phoenix, AZ 85007
Office: 1600 W Monroe St, Phoenix, AZ 85007
Hours: 8:00 AM to 5:00 PM Mountain, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in Arizona in 2026?

The state filing fee is $50, paid to the Arizona Corporation Commission when you file Articles of Organization. Expedited processing adds $35 on top (total $85) for about 5 business days-day turnaround. Add $50 to $125 per year for a commercial statutory agent, and $60 to $120 one time for newspaper publication if your statutory agent's address is outside Maricopa or Pima County.
Does Arizona have an annual report for LLCs?

No. Arizona LLCs do not file an annual report and pay no annual renewal fee to the ACC. This is one of Arizona's biggest ongoing-cost advantages. Arizona corporations (not LLCs) are separately required to file annual reports, so do not mix up what you read online for the two entity types.
Do Arizona LLCs have to publish a notice in a newspaper?

Only if the statutory agent's address is outside Maricopa or Pima County. A.R.S. §29-3201(G) exempts counties with populations over 800,000, which covers those two. For LLCs in the other 13 counties, publication runs for three consecutive weeks within 60 days of filing and typically costs $60 to $120. Maricopa and Pima filers get the notice published automatically by the ACC at no charge.
Do Arizona LLCs pay state income tax?

Pass-through LLCs owe no entity-level income tax in Arizona. Members pay Arizona's flat 2.5% personal income tax on their distributive share. An LLC that elects C-corp treatment pays the flat 4.9% corporate income tax with a $50 minimum. Arizona also offers an optional 2.5% Pass-Through Entity Tax election that can help members work around the federal SALT cap.
How long does it take to form an Arizona LLC?

Standard online filings through the Arizona Business Center portal typically clear in 12 to 15 business days. The cheapest expedited tier costs $35 extra and drops that to roughly 5 business days-day turnaround. If you need it faster, ACC accelerated processing goes up to same-day for $200 and two-hour for $400.
Does Arizona require an operating agreement?

No. Arizona's LLC Act (A.R.S. §29-3105) recognizes operating agreements in written, oral, or implied form and does not require one to be filed. A written agreement is still sensible for multi-member LLCs, for banking, and for defending the liability shield in a dispute.
Should I form my LLC in Arizona instead of my home state?

Usually no, unless you have a real Arizona presence. Arizona is friendly on ongoing costs (no annual report, no franchise tax) but it is not a tax-haven state. If you live and operate in another state, forming here stacks the $50 plus statutory agent plus potential publication, and you still have to register as a foreign LLC back home. The home state's fees and taxes still apply.
Where do I file an Arizona LLC, the Secretary of State or the Corporation Commission?

The Arizona Corporation Commission, not the Secretary of State. Arizona is one of the few states that routes business entity filings through a utilities-regulation body instead of the SoS. As of January 12, 2026, filings go through the Arizona Business Center at arizonabusinesscenter.azcc.gov, which replaced the legacy eCorp system. Any older ecorp.azcc.gov links you find are dead.
How do I apply for an LLC in Arizona?

Apply for an LLC in Arizona by filing Articles of Organization (Form L010) with Arizona Corporation Commission - Corporations Division. The filing fee is $50. Online filing is available through the state portal. Approval typically takes 14 business days online. Mail filings take about 15 business days. Before filing, pick a registered agent (see the Arizona registered agent guide) and confirm your business name is available using the state's entity search.

Compare Arizona to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Arizona.

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Arizona vs Louisiana

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Arizona vs Pennsylvania

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Arizona vs Rhode Island

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Arizona vs Utah

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Sources

Filing fee: azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-ll… · verified April 21, 2026
Arizona Corporation Commission Schedule of Fees - Limited Liability Companies (A.R.S. Title 29), Rev. 3.2026. 'Articles of Organization' = $50 regular, $85 expedited (the $85 figure is the total, i.e. $50 base + $35 expedited surcharge).
Expedited filing: azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-ll… · verified April 21, 2026
Regular expedited processing for Articles of Organization totals $85 ($35 surcharge on top of the $50 base fee) and is generally completed within 3-5 business days. Arizona also offers Same Day/Next Day Accelerated Processing on top of expedited: Next Day = $100, Same Day = $200, 2-Hour = $400. We record the cheapest expedited tier (the $35 surcharge, approx 5 business days) in the struct.
Foreign LLC registration fee: azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-ll… · verified April 21, 2026
Foreign Registration Statement = $150 regular, $185 expedited. We record the regular fee.
Operating agreement requirement: www.azleg.gov/ars/29/03105.htm · verified April 21, 2026
A.R.S. §29-3105 (Arizona Limited Liability Company Act) recognizes an operating agreement as the governing document among members and permits it to be oral, written, implied, or any combination. There is no statutory requirement that an LLC adopt an operating agreement, so this is recorded as not required.
Publication requirement: www.azleg.gov/ars/29/03201.htm · verified April 21, 2026
A.R.S. §29-3201(G) requires newspaper publication of the notice of LLC formation in the county of the statutory agent's street address for three consecutive publications within 60 days after filing the Articles of Organization, unless the statutory agent's street address is in a county with a population of more than 800,000, in which case the Commission inputs the notice into its public notice database. Only Maricopa County and Pima County exceed that population threshold, so LLCs with statutory agents in those two counties are exempt (covering roughly 75% of Arizona's population). LLCs in the remaining 13 counties must arrange publication; typical newspaper cost is $60-$120.
Franchise tax: azdor.gov/forms/corporate-income-tax-highlights · verified April 21, 2026
Arizona has no franchise tax on LLCs or corporations. The Arizona Department of Revenue levies only a corporate income tax (4.9% on C-corp taxable income, $50 minimum) and the Transaction Privilege Tax (a gross-receipts-style sales tax at 5.6% statewide plus local rates), neither of which functions as a traditional franchise tax.
Corporate income tax rate: azdor.gov/forms/corporate-income-tax-highlights · verified April 21, 2026
Arizona corporate income tax is a flat 4.9% of Arizona taxable income (A.R.S. §43-1111) with a $50 minimum tax. LLCs are pass-through by default and do not owe corporate income tax unless they elect to be taxed as a C-corp. Recorded here for the maxCorporateRate informational field.
Sales tax rate: azdor.gov/business/transaction-privilege-tax · verified April 21, 2026
Arizona's statewide Transaction Privilege Tax (TPT) rate is 5.6%. TPT is technically a tax on the vendor's privilege of doing business rather than a consumer sales tax, but it functions as the state's sales tax. Counties and municipalities add their own TPT rates, with combined effective rates commonly ranging 7.5% to 11.2% across Arizona. Only the 5.6% statewide rate is recorded in salesTaxRate.
Business name search: arizonabusinesscenter.azcc.gov/businesssearch · verified April 21, 2026
The Arizona Corporation Commission retired the legacy eCorp system on January 12, 2026 and replaced it with the Arizona Business Center (ABC). The ABC portal hosts the current public business entity search and online filing system. The previous ecorp.azcc.gov URLs no longer resolve.
Online filing portal: arizonabusinesscenter.azcc.gov/homepage · verified April 21, 2026
Arizona Business Center is the ACC's official online business filing portal as of January 12, 2026. Articles of Organization, foreign registrations, and most maintenance filings are submitted here. Approval times are generally 12-15 business days for regular online filings, faster with the expedited surcharge.
Certificate of Formation name: www.azcc.gov/docs/default-source/corps-files/forms/l010-articles-of-or… · verified April 21, 2026
Form L010 - Articles of Organization (domestic LLC). Filers using the online Arizona Business Center portal complete an equivalent on-screen form. Instructions are published at azcc.gov as form L010i.
Annual report: www.azcc.gov/corporations/forms/llc-forms · verified April 21, 2026
Unlike Arizona corporations, Arizona LLCs do not file an annual report. The Arizona Corporation Commission's LLC forms page lists no annual report form for LLCs, and the LLC fee schedule does not include an annual report fee. This is confirmed by A.R.S. Title 29, Chapter 7, which imposes no annual report duty on LLCs.

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