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Arkansas Business Guide

How to Start a Business in Arkansas

Everything you need to form your Arkansas LLC, corporation, or sole proprietorship, with exact fees, timelines, and step-by-step instructions.

Forming an LLC in Arkansas costs $45 online with the Secretary of State, one of the lower formation fees in the country. Ongoing state maintenance for an LLC is a flat $150 annual franchise tax due May 1, with no separate annual report fee on top of it.

This guide covers every step from choosing a business structure to obtaining the licenses and permits your business needs to operate.

Choosing Your Arkansas Business Structure

This is the first decision and it affects everything: taxes, liability, paperwork. If you are unsure, an LLC is the right default for most Arkansas small businesses.

Entity TypeLiability ProtectionTaxationArkansas Filing FeeAnnual CostBest For
LLCYesPass-through$45$150 Annual LLC Franchise Tax ReportMost small businesses
CorporationYesDouble (C-Corp) or pass-through (S-Corp)$45$150 Annual Corporation Franchise Tax ReportRaising investment, stock options
Sole ProprietorshipNoPass-through$0$0Freelancers, side hustles
PartnershipNoPass-through$0$02+ owners (consider an LLC instead)

8 Steps to Start Your Arkansas Business

  1. 1

    Choose your business structure

    LLC, corporation, or sole proprietorship. Each has different costs, tax treatment, and liability protection.

  2. 2

    Pick and reserve your business name

    Search the Arkansas Secretary of State, Business and Commercial Services Division database. Reserve for $22.50 (120 days).

  3. 3

    Appoint a registered agent

    Must have a physical Arkansas street address. Can be yourself (free) or a service ($100 to $300 per year).

  4. 4

    File your formation documents

    Certificate of Organization for Limited Liability Company (Form LL-01) ($45) or Articles of Incorporation for Domestic For-Profit Corporation (Form DN-01) ($45) with the Arkansas Secretary of State, Business and Commercial Services Division.

  5. 5

    Get your EIN from the IRS

    Free, online, takes about 5 minutes. Do not pay anyone for this.

  6. 6

    Register for a sales tax permit if you sell goods

    Through the Arkansas Department of Finance and Administration. State sales tax rate: 6.5%.

  7. 7

    Get required licenses and permits

    Arkansas has no single general statewide business license, and the Secretary of State does not issue business licenses.

  8. 8

    Register for Arkansas taxes

    Personal income tax: Graduated, top rate 3.7% for tax years beginning on or after January 1, 2026.

How Much Does It Cost to Start a Business in Arkansas?

ItemCostNotes
LLC filing fee (Arkansas Secretary of State, Business and Commercial Services Division) Required$45The Secretary of State's new business page lists anticipated processing of 3 to 5 business days for all filings,...
Corporation filing fee Required$45If forming a corporation instead
Annual LLC Franchise Tax Report Required$150On or before May 1 each year, for the year ending December 31 preceding the reporting year.
Name reservation$22.50120 days
Registered agent service$0 to $300/yrFree if you serve as your own
EIN (IRS) Required$0Always free
Business licenseVariesArkansas has no single general statewide business license, and the Secretary of State does not issue business licenses.
Operating agreement$0 to $500+Free template or attorney-drafted
Realistic LLC total (year 1)$45 to $495

See the full cost breakdown

Start a Specific Business in Arkansas

Arkansas Business Guides

Why Start a Business in Arkansas?

  • Forming an LLC costs $45 filed online with the Secretary of State, or $50 on paper, one of the lower formation fees in the country.
  • A domestic corporation files Articles of Incorporation for the same $45 online, so the entity choice does not change the state filing cost.
  • Ongoing state maintenance for an LLC is a flat $150 annual franchise tax due May 1, with no separate annual report fee on top of it.
  • Arkansas has no general statewide business license, so most businesses only face industry specific state permits and local city or county licenses.
  • The state sales and use tax rate is 6.5 percent, and a sales tax permit costs $50 through the Arkansas Taxpayer Access Point.
  • The state economy produced $198.4 billion of GDP in 2025, ranking 34th among the states, with a population of about 3.11 million as of July 1, 2025.

Arkansas Business Resources

Frequently Asked Questions

How long does it take to form an LLC in Arkansas?
Most LLC filings are completed within two business days of receipt by the Secretary of State. The Secretary of State's website lists the anticipated processing time as 3 to 5 business days for online filings.
What does it cost to start an LLC in year one?
Forming an LLC costs $45 when filed online with the Secretary of State. If the business sells tangible goods or taxable services, a $50 sales tax permit is required. The state's $150 annual franchise tax is due May 1 each year.
Can a non-resident form an LLC in Arkansas?
Residency is not specified as a requirement for forming an LLC in Arkansas. The online Certificate of Organization filing is available through the Corporations Online Filing System.
What's the cheapest way to start a business in Arkansas?
The cheapest way to form a registered business entity is to form an LLC online for a $45 filing fee with the Secretary of State. A business that does not sell tangible goods or taxable services would not be required to obtain the $50 sales tax permit.
Is an operating agreement required for an Arkansas LLC?
An operating agreement is not listed among the formation requirements for an Arkansas LLC. The Certificate of Organization is the sole formation document filed with the Arkansas Secretary of State.