Arkansas: LLC Annual and Biennial Report Requirements
The short answer
Arkansas does not have a separate LLC 'annual report.' Instead, every LLC files an annual franchise tax report with the Secretary of State and pays a flat $150 franchise tax, due May 1 each year — and that one filing is what keeps the LLC in good standing. File or pay late and a $25 penalty plus 10% annual interest applies. Stay delinquent and the Secretary of State can revoke your LLC's authority to do business; you can reinstate by filing the back reports and paying all tax and penalties, but not after five years if the charter was forfeited.
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This is the general rule in Arkansas. Ezel applies current Arkansas law to your specific facts and answers with citations to the statutes.
| Periodic report obligation | Yes, but as a combined annual franchise tax report, not a separate 'annual report.' Every LLC files an annual franchise tax report with the Secretary of State and pays the franchise tax; the LLC Act treats that filing as satisfying the annual-report requirement (Ark. Code § 4-38-212(f); § 26-54-104(a); the Act defines 'corporation' to include LLCs, § 26-54-102) |
|---|---|
| Frequency and first report | Annual, due May 1. The report reflects the LLC's status as of the close of the preceding calendar year, so a newly formed LLC's first franchise tax report is generally due by May 1 of the year after formation (§ 26-54-105(c)) |
| Due date and filing window | A single fixed statewide date — on or before May 1 each year — with the filing window opening January 1 (§ 26-54-105(c)(2)(B); Arkansas Secretary of State). No anniversary tracking |
| Filing office and method | Arkansas Secretary of State, Business & Commercial Services. File online at the franchise-tax portal (a $5 card processing fee applies) or on paper by mail with no processing fee (Arkansas Secretary of State) |
| Required information | The report shows the LLC's condition and status as of the close of the preceding calendar year, plus information the Secretary of State requires (§ 26-54-105(c)) — in practice the entity name and filing number, registered agent, and principal-office/tax-contact details on the SOS's LLC franchise-tax form. Because an LLC pays a flat tax, there is no capital-stock computation |
| Filing fee and related charges | A flat $150 franchise tax for an LLC or PLLC — the same online or by mail — because an LLC pays the statutory minimum franchise tax (§ 26-54-104(a)(8), (a)(6)(B); Arkansas Secretary of State fee schedule). Online card payment adds a $5 processing fee. This $150 is a franchise tax, paid through the combined report-and-tax filing; it is not a separate report fee |
| Late fee and delinquency | File or pay after May 1 and the Secretary of State assesses a $25 penalty plus 10% annual interest on the tax and penalty until paid, capped so that tax, penalty, and interest never exceed twice the tax owed (§ 26-54-107(b)(1)). A revocation-warning notice is mailed by November 1 (§ 26-54-107(b)(2)). While past-due, the LLC — and its members or managers — may not file documents, form a new Arkansas entity, or obtain authority to do business until the tax is paid (§ 26-54-114) |
| Dissolution, reinstatement, and cure | By January 31 each year, the Secretary of State proclaims as revoked the charter or authority of every entity delinquent for a prior year (§ 26-54-111(a)). Revocation is not dissolution — franchise taxes keep accruing until the LLC is formally dissolved, withdrawn, or merged. To reinstate, file all delinquent franchise tax reports and pay all taxes and penalties due; reinstatement is retroactive to the revocation date (§ 26-54-112(a)(1)). Reinstatement is barred after five years from a revocation that also forfeited the charter (§ 26-54-112(a)(2)) |
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Requirements one by one
There is no separate "annual report" — the franchise tax report is it
If you are looking for the "Arkansas LLC annual report," this is it: Arkansas rolls that
obligation into an annual franchise tax report filed with the Secretary of State. The LLC Act
says so directly — under Ark. Code § 4-38-212(f), an LLC "has satisfied the annual report
requirements" once it meets the requirements of the Arkansas Corporate Franchise Tax Act
(§ 26-54-101 et seq.). That Act, in turn, defines "corporation" to include LLCs (§ 26-54-102), so
every LLC files the franchise tax report and pays the franchise tax to stay in good standing.
One statewide date: May 1
The report and its tax are due on or before May 1 every year, with the filing window opening
January 1 (§ 26-54-105(c)(2)(B)). There is no anniversary tracking — the same date applies to every
Arkansas entity. The report reflects the company's condition and status as of the close of the
preceding calendar year (§ 26-54-105(c)(1)), so a newly formed LLC's first franchise tax report is
generally due the May 1 of the year after formation.
A flat $150 — a tax, not a report fee
Because an LLC pays the minimum franchise tax (§ 26-54-104(a)(8)), and the statutory minimum is
$150 (§ 26-54-104(a)(6)(B)), an Arkansas LLC or PLLC owes a flat $150 every year — the same
amount whether you file online or by mail. Filing online adds a $5 card processing fee. Keep in
mind this $150 is a franchise tax, collected through the combined report-and-tax filing; it is
not a separate "report fee," and unlike a stock corporation's franchise tax there is no
capital-stock calculation for an LLC.
A short filing about the company
The franchise tax report shows the LLC's condition and status as of the close of the preceding
calendar year, plus whatever information the Secretary of State's form requires (§ 26-54-105(c)) —
in practice the entity name and filing number, the registered agent, and the principal-office and
tax-contact details. You file through the Secretary of State's Business & Commercial Services
franchise-tax portal, or on paper by mail.
Late means $25 plus 10% interest
Miss May 1 and the Secretary of State assesses a $25 penalty plus 10% annual interest on the tax
and penalty, running from the due date until paid (§ 26-54-107(b)(1)(A)). There is a ceiling: the
tax, penalty, and interest for any year can never exceed twice the tax owed (§ 26-54-107(b)(1)(B)).
By November 1 the Secretary of State mails a notice warning that the LLC is subject to revocation
(§ 26-54-107(b)(2)). And while the LLC is past-due, it cannot file documents, create a new Arkansas
entity, or obtain authority to do business — a bar that also reaches its members and managers
(§ 26-54-114).
Revocation, and the five-year door
Delinquency does not stop at penalties. By January 31 each year, the Secretary of State
proclaims as revoked the charter or authority of every entity that is delinquent for a prior year
(§ 26-54-111(a)). Revocation is not the same as dissolution: franchise taxes keep accruing even
against a revoked LLC until it is formally dissolved, withdrawn, or merged. To come back, you file
all delinquent franchise tax reports and pay all taxes and penalties due; reinstatement is
retroactive to the revocation date, as if it never happened (§ 26-54-112(a)(1)). But there is a hard
limit — reinstatement is not allowed after five years from a revocation that also forfeited the
charter (§ 26-54-112(a)(2)).
What trips people up
- "No annual report" does not mean nothing is due. Arkansas simply calls the filing a franchise
tax report; it is still an annual, mandatory filing with the Secretary of State (§ 4-38-212(f)). - The $150 is a tax. It is collected as the franchise tax through the report, not as a separate
administrative fee, and it is due with the report on May 1 (§§ 26-54-104, 26-54-105). - Penalties start immediately and compound. A late filing draws a $25 penalty plus 10% annual
interest right away, capped at twice the tax (§ 26-54-107(b)(1)). - Being past-due freezes your other filings. Until the tax is paid, you (and your members or
managers) cannot make Business & Commercial Services filings or form a new Arkansas entity
(§ 26-54-114). - Reinstatement has a five-year cliff. After a forfeited-charter revocation, you have five years
to reinstate — after that, the door closes (§ 26-54-112(a)(2)).
Common questions
Does Arkansas have an LLC annual report?
Not a separate one. You file an annual franchise tax report with the Secretary of State, which the
LLC Act treats as satisfying the annual-report requirement (§ 4-38-212(f)).
How much is it, and when is it due?
A flat $150 franchise tax for an LLC, due May 1 each year (plus a $5 processing fee if you pay
online) (§§ 26-54-104, 26-54-105).
What happens if I miss May 1?
A $25 penalty plus 10% annual interest accrues (capped at twice the tax), and by November 1 you get
a revocation warning (§ 26-54-107). Keep not paying and your LLC's authority is revoked by
proclamation (§ 26-54-111); you can reinstate by filing the back reports and paying everything owed,
but not after five years on a forfeited charter (§ 26-54-112).
Statutes and sources
- Arkansas Secretary of State — Franchise Tax / Annual Report Forms — the fused franchise-tax
report requirement, the flat $150 LLC amount, and the consequences of nonpayment.
https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/ (accessed 2026-07-16) - Ark. Code § 4-38-212(f) — an LLC's annual-report requirement is satisfied by meeting the
franchise tax act.
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1750.pdf (accessed 2026-07-16) - Ark. Code §§ 26-54-102, 26-54-104, 26-54-105 — LLCs are within the franchise tax act; the LLC
minimum tax is $150; the report and its May 1 due date.
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1750.pdf (accessed 2026-07-16) - Ark. Code § 26-54-107 — $25 penalty, 10% interest, the twice-the-tax cap, and the November 1
revocation-warning notice.
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1750.pdf (accessed 2026-07-16) - Ark. Code §§ 26-54-111, 26-54-112 — January 31 revocation proclamation; reinstatement on all
back reports and taxes, retroactive, barred after five years on a forfeited charter.
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1750.pdf (accessed 2026-07-16) - Ark. Code § 26-54-114 — a past-due LLC (and its members or managers) may not file documents,
form a new entity, or obtain authority until the tax is paid.
https://arkleg.state.ar.us/Home/FTPDocument?path=%2FBills%2F2025R%2FPublic%2FHB1750.pdf (accessed 2026-07-16)
Source links
Every statute quoted above, linked, with the date we checked it.
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