Arkansas LLC Annual Franchise Tax Report: Due Date, Fee and What Happens If You Miss It

How the Annual Franchise Tax Report works in Arkansas

Every Arkansas LLC files the Annual LLC Franchise Tax Report with the Secretary of State's Business and Commercial Services Division and pays a flat $150 by May 1. Unlike states that tie the deadline to the formation date, Arkansas uses one statewide date, and the first report is due May 1 of the year after the LLC is formed. There are no extensions. A mailed report is on time only if the U.S. Postal Service postmark is no later than midnight May 1, and private postage meter dates are not accepted. Missing the date adds a $25 penalty plus interest at roughly 10% a year. The report asks for the registered agent, an Arkansas principal office, the management type, and the names of members or managers. Changes such as a new name cannot be made by noting them on the report; they require a separate amendment filing.

First report: The first report is due May 1 of the year after the LLC is formed, covering the tax year that ended the previous December 31.

When your Annual Franchise Tax Report is due: worked examples

Next statewide deadline after October 30, 2026: May 1, 2027. If a deadline falls on a weekend or holiday, check whether Arkansas moves it to the next business day.

If you miss the deadline

• A $25 late filing penalty is added to the $150 tax, and interest accrues on the total at 0.0274% per day (10% a year) until paid.
• An LLC still delinquent on a prior year's franchise tax has its charter or authority proclaimed revoked by the Secretary of State on or before January 31 of the following year (A.C.A. 26-54-111). Revoked LLCs cannot obtain a certificate of good standing, and after five years a revoked and forfeited charter can no longer be reinstated.
• Fixing a dissolved or forfeited LLC is covered in our Arkansas LLC reinstatement guide.

How to file the Arkansas Annual Franchise Tax Report

• File and pay online through the Secretary of State's franchise tax system at sos.arkansas.gov using the LLC's filing number, or mail the signed paper form with a check to Business and Commercial Services, P.O. Box 8014, Little Rock, AR 72203-8014.
• What becomes public: The report lists the registered agent, principal office in Arkansas, whether the LLC is member- or manager-managed, the names of members or managers, the tax preparer, federal tax ID and nature of business.
• Filed or paid alongside it: The report is the state franchise tax filing itself ($150). Income tax filings with the Department of Finance and Administration are separate and follow the LLC's federal tax classification.
• Official filing page: file with the state

What Arkansas charges over five years

Counts only the formation fee and the Annual Franchise Tax Report fee. The report is the state franchise tax filing itself ($150). Income tax filings with the Department of Finance and Administration are separate and follow the LLC's federal tax classification. Registered agent service, if you use one, typically adds $100 to $300 a year.

Arkansas compared with nearby states

Mistakes Arkansas owners make

• Using a postage meter date on a mailed report, which Arkansas does not accept as proof of timely filing.
• Assuming an extension is available, when Arkansas eliminated franchise tax report extensions in 1991.
• Waiting for the paper form to arrive, when the LLC must request one in writing if it has not received it by March 20 and is still bound by May 1.
• Writing a name or other change on the report instead of filing a separate amendment with the Secretary of State.