Arkansas Secretary of State Business Filing Fees: LLC and Corporation $45 Online or $50 Paper, Name Reservation $22.50, Amendments, Dissolution
Arkansas Secretary of State Business Filing Fees: LLC and Corporation $45 Online or $50 Paper, Name Reservation $22.50, Amendments, Dissolution
If you are looking up the Arkansas LLC filing fee, here is the answer up front: a Certificate of Organization (Form LL-01) costs $45 when you file online and $50 on paper. A corporation pays the same $45 online or $50 on paper to file Articles of Incorporation (Form DN-01). Those are the numbers most founders need first, but the Arkansas Secretary of State also charges for reserving a name, amending a filing, registering a trade name and dissolving an entity. This guide covers each Secretary of State fee on the schedule as checked October 27, 2026, the processing times the agency publishes, and the costs that come from other agencies, so you can budget before you file.
Disclaimer: This is informational content, not legal or tax advice. Fees and processing times can change, so confirm every figure on the Secretary of State website before you submit a filing. For questions about choosing a business structure, managing taxes or your specific situation, consult a qualified attorney or CPA.
Arkansas Secretary of State Filing Fee Summary
The table below lists the main entity filings. Every filing with both an online and a paper price costs more on paper.
| Filing | Form | Online | Paper |
|---|---|---|---|
| LLC Certificate of Organization | LL-01 | $45 | $50 |
| Corporation Articles of Incorporation | DN-01 | $45 | $50 |
| Name reservation (120 days) | RN-06 | $22.50 | $25 |
| LLC amendment | LL-02 | $22.50 | $25 |
| Corporation amendment | DN-07 | $45 | $50 (share exchange: $90 online, $100 paper) |
| LLC dissolution | LL-04 | $45 | $50 |
| Corporation dissolution | DN-10 | $45 | $50 |
| Fictitious name (DBA) | DN-18 | $22.50 | $25 |
| Registered agent change | DO-03 | No fee | No fee |
| Principal office change | Confirm on SOS site | No fee | No fee |
| Conversion | Confirm on SOS site | Not available | $25 (LLC), $50 (corporation) |
LLC and Corporation Formation Fees
Forming an LLC in Arkansas means filing a Certificate of Organization for Limited Liability Company (Form LL-01). The fee is $45 through the Corporations Online Filing System or $50 if you submit a paper form by mail or drop-off. Forming a for-profit corporation means filing Articles of Incorporation for Domestic For-Profit Corporation (Form DN-01) at the same rates.
The filing fee is only the first cost. An LLC name must include Limited Liability Company or Limited Company, or an accepted abbreviation such as LLC, L.L.C., LC or L.C. Limited may be shortened to Ltd. and Company to Co. A company performing a professional service must use Professional Limited Liability Company, Professional Limited Company, PLLC or PLC instead, and it may not contain the name of a non-member, except a deceased member. Check your name in the Secretary of State business search before you file. The Secretary of State issues names that are distinguishable on its records, but issuing a name does not by itself give you an exclusive right to use it. A records search is not a trademark search.
Name Reservation: RN-06 at $22.50 Online or $25 Paper
If you need to hold a name while you prepare formation paperwork, you can reserve it for 120 days. The reservation costs $22.50 online or $25 on paper, using Form RN-06. Reservation forms and fees are listed on the Secretary of State LLC forms and fees page.
A reservation is useful when your formation filing is a few weeks away, or when you need a name for a bank account or contract before you are ready to file. It does not form the entity. The reservation runs for 120 days, so if you have not filed the formation document by then, you will need to reserve the name again.
Amendment Fees
When information on the public record changes, such as a new name or other updated details, you file an amendment. The cost depends on the entity type:
- LLC amendment (Form LL-02): $22.50 online or $25 on paper.
- Corporation amendment (Form DN-07): $45 online or $50 on paper. If the amendment includes a share exchange, the fee is $90 online or $100 on paper.
Changing your registered agent (Form DO-03) costs nothing, and changing your principal office also carries no fee. Those changes still need to be filed, because the state record has to match your current information.
Dissolution Fees and the Final Franchise Tax Report
Closing an entity has two parts: the dissolution filing and the final franchise tax report. An LLC files Form LL-04, and a corporation files Form DN-10. Each costs $45 online or $50 on paper, and each is filed with a Final Franchise Tax Report. The final report is $150 for an LLC and a $150 minimum for a corporation.
Plan for the final report, because owners often overlook it. An LLC's final report is $150, the same flat amount as its annual report. A corporation pays at least $150 and may owe more depending on its capital stock, so confirm the final amount with the Secretary of State before you file.
Fictitious Names, Conversions and Registered Agents
Fictitious names (DBA). A corporation or LLC that does business under a name other than its legal name files an Application for Fictitious Name (Form DN-18) with the Secretary of State. The fee is $22.50 online or $25 on paper. A domestic corporation must also file an approved form with the county clerk in the county where its registered office is located, unless that office is in Pulaski County. Sole proprietors do not file with the Secretary of State. They record the business name with their county clerk, and each county sets its own recording fee, so check with your county clerk for that amount.
Conversions. Converting from one entity type to another is paper only, with no online option. The fee is $25 for an LLC and $50 for a corporation.
Registered agent. Every registered entity must appoint and continuously maintain a registered agent to accept service of process and official notices. The agent's address must be a street address in Arkansas where the agent is located. A P.O. Box is not acceptable, and an incomplete filing will be returned for correction. The agent may be an individual or a commercial registered agent, which is a business that registers with the Secretary of State and is regulated under the Model Registered Agents Act of 2007.
Recurring Annual Reports
Filing fees are one-time costs. Annual reports are not.
- LLC: The Annual LLC Franchise Tax Report carries a flat $150 tax and is due on or before May 1 each year, for the year ending December 31 before the reporting year. Late filing adds a $25 penalty plus interest.
- Corporation: The Annual Corporation Franchise Tax Report is due on or before May 1. The minimum tax is $150, or 0.3 percent of outstanding capital stock if that is greater. A corporation without authorized stock pays $300. Late filing adds a $25 penalty plus interest.
Put the May 1 deadline on your calendar when you form the entity. It is the recurring cost most new owners forget about.
Processing Times and How to File
You can file through the online Corporations Online Filing System, by mail or in person. The Secretary of State's new business page says to allow 3 to 5 business days for all filings, whether mailed, dropped off or submitted online. Its Business Services FAQ says the division completes most filings, such as articles of incorporation, amendments, mergers or dissolutions, within two business days of receipt. In-person drop-offs currently carry a 48-hour turnaround.
The Secretary of State does not publish an expedited filing service or an expedite fee for business entity filings, so plan around the standard timelines. Online filing saves $2.50 to $10 per filing, depending on the form.
Costs Outside the Secretary of State
The Secretary of State fee is not your full startup budget. Arkansas has no general statewide business license, and the Secretary of State does not issue business licenses. Other costs come from other places:
- Sales and use tax permit. A business selling tangible personal property or taxable services needs a sales and use tax permit from the Department of Finance and Administration. It costs $50 and is applied for through the Arkansas Taxpayer Access Point. The state sales tax rate is 6.5 percent.
- City business licenses. Many cities require their own license, privilege license or registry, and the bases differ. Little Rock and North Little Rock charge a base amount plus an amount based on employees, Bentonville runs a free registry, and Conway does not require one. Counties issue no general business license, so check your city's rules.
- Industry licenses. Occupational licensing is handled by agency or board. The Contractors Licensing Board, the Electrical Examiners Board and the HVAC/R Board sit in the Department of Labor and Licensing. The Department of Health licenses plumbers, cosmetologists, massage therapists and food establishments. The Alcoholic Beverage Control Division licenses alcohol, and the State Police license security and investigators. Confirm the fees and requirements with the relevant agency, since this guide does not list them.
- Tax registrations. Withholding is registered through the Department of Finance and Administration's ATAP portal, and unemployment insurance is registered with the Division of Reemployment. Confirm any registration costs with those agencies.
Official Resources
- Secretary of State, Business and Commercial Services Division: sos.arkansas.gov/business-commercial-services-bcs
- Corporations Online Filing System: ark.org/sos/corpfilings
- Business name search: sos.arkansas.gov/corps/search_all.php
- LLC forms and fees: sos.arkansas.gov forms and fees
- Department of Finance and Administration: dfa.arkansas.gov
- Sales and use tax registration: DFA sales and use tax account registration
- Arkansas Small Business and Technology Development Center: asbtdc.org
- SBA Arkansas district office: sba.gov/district/arkansas
Bottom Line
Budget $45 online or $50 on paper for formation, add $22.50 or $25 if you need to reserve a name first, and set aside $150 a year for an LLC's franchise tax report due May 1. Then add the sales tax permit, city license and industry license that apply to your business. If your structure, tax position or ownership is complex, talk to a qualified attorney or CPA before you file.