Arkansas Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Arkansas Secretary of State, Business and Commercial Services Division and other official sources listed below

Short answer: Arkansas LLCs file the Annual Franchise Tax Report - Limited Liability Company each year (on or before May 1 each year (covers the year ending the preceding December 31). No extensions; fee $150). Corporations: on or before May 1 each year (covers the year ending the preceding December 31). No extensions, fee $150.

Arkansas annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

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Arkansas · LLC

Annual Franchise Tax Report - Limited Liability Company: On or before May 1 each year (covers the year ending the preceding December 31). No extensions

State fee: $150
If you file late: $25 late filing penalty plus interest at 0.000274 per day (10% per year) on tax + penalty (A.C.A. 26-54-107, -114; form instructions). Penalty and interest for a year cannot exceed two times the tax owed

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 3 official sources: [1] sos.arkansas.gov [2] sos.arkansas.gov [3] arkleg.state.ar.us

Arkansas LLC: Annual Franchise Tax Report - Limited Liability Company

Due: On or before May 1 each year (covers the year ending the preceding December 31). No extensions
How often: Every year
First report: May 1 of the calendar year after formation (first report covers the formation year)
State fee: $150 — The report and the franchise tax are one filing: all LLCs pay a flat $150 franchise tax if timely filed
Late fee: $25 late filing penalty plus interest at 0.000274 per day (10% per year) on tax + penalty (A.C.A. 26-54-107, -114; form instructions). Penalty and interest for a year cannot exceed two times the tax owed
Grace period: Timely if received by close of business May 1 or USPS-postmarked by May 1
Dissolution: On or before January 31 each year the Secretary of State proclaims revoked the charters/authorities of entities delinquent in paying franchise tax for a prior year (A.C.A. 26-54-111); a revocation notice is mailed by November 1
Reinstatement: File all delinquent franchise tax reports and pay all taxes, penalties and interest for each year of delinquency; not allowed after five years from revocation (A.C.A. 26-54-112)

Sources: [1] sos.arkansas.gov · [2] sos.arkansas.gov · [3] arkleg.state.ar.us

Arkansas corporation: Annual Corporation Franchise Tax Report

Due: On or before May 1 each year (covers the year ending the preceding December 31). No extensions
How often: Every year
First report: May 1 of the calendar year after incorporation
State fee: $150 — Report and franchise tax are one filing. Tax = Arkansas-apportioned outstanding capital stock x 0.3% (no-par shares valued at $25 each), minimum $150; corporations without authorized stock pay $300 (Form Corp_Nonstock)
Late fee: $25 late filing penalty plus interest at 0.000274 per day on tax + penalty (A.C.A. 26-54-107, -114). Penalty and interest capped at two times the tax
Grace period: Timely if received by close of business May 1 or USPS-postmarked by May 1
Dissolution: Charter revoked by Secretary of State proclamation on or before January 31 of the year after the delinquency (A.C.A. 26-54-111), after a November 1 notice
Reinstatement: File all delinquent reports and pay all taxes, penalties and interest; reinstatement retroactive; not allowed more than five years after revocation (A.C.A. 26-54-112)

Sources: [1] sos.arkansas.gov · [2] sos.arkansas.gov · [3] arkleg.state.ar.us

Foreign (out-of-state) LLCs and corporations registered in Arkansas

LLC: Same $150 franchise tax report, due May 1
Corporation: Same franchise tax report due May 1; tax based on capital stock apportioned to Arkansas (min $150)

Good to know

Arkansas's annual report IS the franchise tax report, filed with the Secretary of State (not the Department of Finance and Administration). One May 1 deadline for LLCs and corporations.
No extensions are available (Acts 1046 and 1140 of 1991).
Nonprofit corporations exempt under A.C.A. 26-54-102 do not file the franchise tax report.

Arkansas annual report FAQ

When is the Arkansas LLC annual report due?

Annual Franchise Tax Report - Limited Liability Company: On or before May 1 each year (covers the year ending the preceding December 31). No extensions. First report: May 1 of the calendar year after formation (first report covers the formation year). Use the calculator on this page with your formation date to get the exact date.

How much is the Arkansas annual report fee?

LLC: $150 (The report and the franchise tax are one filing: all LLCs pay a flat $150 franchise tax if timely filed). Corporation: $150 (Report and franchise tax are one filing. Tax = Arkansas-apportioned outstanding capital stock x 0.3% (no-par shares valued at $25 each), minimum $150; corporations without authorized stock pay $300 (Form Corp_Nonstock)). These are state fees; portal or card fees may apply.

What happens if I file my Arkansas annual report late?

LLCs: $25 late filing penalty plus interest at 0.000274 per day (10% per year) on tax + penalty (A.C.A. 26-54-107, -114; form instructions). Penalty and interest for a year cannot exceed two times the tax owed. On or before January 31 each year the Secretary of State proclaims revoked the charters/authorities of entities delinquent in paying franchise tax for a prior year (A.C.A. 26-54-111); a revocation notice is mailed by November 1. Corporations: $25 late filing penalty plus interest at 0.000274 per day on tax + penalty (A.C.A. 26-54-107, -114). Penalty and interest capped at two times the tax.

Where do I file the Arkansas annual report?

With the Arkansas Secretary of State, Business and Commercial Services Division, online at sos-franchise.ark.org/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Arkansas Secretary of State, Business and Commercial Services Division before filing.