Arizona LLC Costs 2026: $50 to Form + $0/yr (No Annual Report)
Quick Answer
Forming an LLC in Arizona costs $50 for the Articles of Organization—one of the lowest formation fees in the country—and Arizona requires no annual report, so ongoing state filings are minimal. There is a one-time publication requirement, but LLCs whose statutory agent address is in Maricopa County (Phoenix) or Pima County (Tucson) are exempt: the Arizona Corporation Commission posts the filing to its own database instead. Only LLCs in the other 13 counties must publish in an approved newspaper, within 60 days of approval.
Key Takeaways
- Articles of Organization filing fee: $50 (regular) or $85 (expedited)
- No annual report and no annual fee for AZ LLCs
- Publication is NOT required in Maricopa or Pima counties (ACC posts to its database)
- Other 13 counties: publish in an approved newspaper within 60 days
- No franchise tax; corporate income tax is 4.9% ($50 minimum)
- Individual income tax: 2.5% flat; foreign LLC registration: $150
| Item | Cost/Details | Notes |
|---|---|---|
| Articles of Organization | $50 | One-time; $85 expedited |
| Publication | $0-$300 | $0 in Maricopa/Pima; $30-$300 elsewhere |
| Annual Report | $0 | No annual report required |
| Registered Agent | $0-$150/year | Free if you self-serve |
| Foreign LLC Registration | $150 | $185 expedited |
| Reinstatement | $100 | If administratively dissolved |
Formation Costs
Forming an LLC in Arizona requires filing Articles of Organization with the Arizona Corporation Commission. At $50, Arizona has one of the lowest formation fees in the country. For more on registering and maintaining your business, see our Arizona LLC compliance hub.
State Filing Fees
| Filing | Cost | Notes |
|---|---|---|
| Articles of Organization | $50 | Required, one-time |
| Expedited Processing | +$35 | Optional add-on ($85 total) |
Low Cost: At $50, Arizona has one of the lowest LLC formation fees in the United States. Only a few states (like Michigan at $50, Colorado at $50) match this rate.
Processing Times
- Regular filing: standard processing at the $50 base fee
- Expedited (+$35): moved to the front of the regular queue
- Faster tiers: next-day (+$100), same-day (+$200), or two-hour (+$400)
Publication Requirement
Arizona's publication rule depends entirely on where your statutory agent is located. Most new business owners are surprised to learn that the two most populous counties are exempt.
Maricopa & Pima Counties: No Publication Needed
If your statutory agent's street address is in Maricopa County (Phoenix) or Pima County (Tucson), you do not have to publish anything. The Arizona Corporation Commission posts your approved filing to its own public database, which satisfies the notice requirement at no cost. Since these two counties hold the majority of the state's businesses, most Arizona LLCs pay $0 for publication.
All Other Counties: Publication Required
- Who: LLCs whose statutory agent is in any of the other 13 counties
- Deadline: Within 60 days of the ACC's approval letter
- Duration: Three consecutive publications in an approved newspaper
- Cost: roughly $30-$300 depending on the newspaper
- After Publication: Filing the Affidavit of Publication with the ACC is optional
The ACC's approval letter tells you whether publication is required and provides the official list of approved newspapers for your county.
Annual Requirements (None!)
No Annual Report Required!
Arizona is one of the few states that does not require an annual report for domestic LLCs. Once you've formed your LLC and completed the publication requirement, your ongoing compliance is minimal—just maintain a valid statutory agent.
Ongoing Requirements
- Maintain statutory agent: Must keep a valid Arizona registered agent at all times
- Keep records: Maintain required business records
- File taxes: Pay applicable Arizona taxes
- No annual report: No state filing or fee required annually
Arizona LLC Taxes
No Franchise Tax
Arizona does not impose a franchise tax on LLCs. Your only required state payments are income taxes on profits.
Arizona Income Tax
- Individual rate: 2.5% flat rate (applies to most pass-through LLC income)
- Corporate rate: 4.9%, with a $50 minimum tax — only if your LLC elects C-corporation taxation
- Default pass-through LLCs: profits flow to members, who pay the 2.5% individual rate
Sales Tax (Transaction Privilege Tax)
- State rate: 5.6%
- Local additions: Vary by city (can add 2-4%)
- Combined rate: Typically 7-10% depending on location
- Register with Arizona Department of Revenue
Total Cost Breakdown
First Year Costs
| Expense | Minimum | Typical |
|---|---|---|
| Articles of Organization | $50 | $50 |
| Publication | $0 | $0 (Maricopa/Pima) or $30-$300 |
| Registered Agent | $0 | $100 |
| First Year Total | $50 | $150-$300 |
Annual Ongoing Costs
| Expense | Minimum | Typical |
|---|---|---|
| Annual Report | $0 | $0 |
| Registered Agent | $0 | $100 |
| Annual Total | $0 | $100 |
Excellent Value: Arizona is one of the cheapest states to maintain an LLC. With no annual report and no franchise tax, your only ongoing cost is a registered agent (if you use a service) — and for Maricopa and Pima county LLCs, even the publication step is free.
Cost-Saving Tips
1. Shop for Publication Rates
Publication costs vary significantly by newspaper. Shop around for the lowest rate in your county. Smaller legal newspapers often charge less than major dailies.
2. File Online
The Arizona Corporation Commission's online system is fast and efficient. Processing is typically 1-2 business days.
3. Be Your Own Statutory Agent
If you're an Arizona resident with a physical address and consistent availability, serving as your own agent saves about $50-$150/year. See whether you can be your own registered agent in Arizona and the full Arizona registered agent requirements.
4. Use a Maricopa or Pima County Agent
Because Maricopa and Pima counties are exempt from publication, choosing a statutory agent located in one of them can eliminate the newspaper cost entirely. If you do need to publish, complete it within 60 days. Read more in our Arizona LLC publication requirement guide.
Frequently Asked Questions
What is the total cost to form an LLC in Arizona?
Does Arizona require an annual report for LLCs?
What is Arizona's publication requirement?
What happens if I don't publish my Arizona LLC?
Do Arizona LLCs pay state income tax?
Is Arizona a good state to form an LLC?
Official Source
For the most up-to-date information, always verify requirements with the official Arizona Secretary of State website:
https://azcc.gov/divisions/corporationsImportant Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
Related Arizona LLC Articles
Arizona Registered Agent Requirements 2026
Complete guide to AZ registered agent rules.
Can I Be My Own Registered Agent in Arizona?
Pros and cons of serving as your own agent.
Arizona Foreign LLC Registration
Registering an out-of-state LLC in Arizona.
Arizona LLC Publication Requirement
Understanding the newspaper publication requirement.
Complete Arizona LLC Compliance Guide
View all Arizona LLC requirements, fees, and deadlines in one place.
View AZ State GuideOr compare Arizona to every state on the annual report deadlines hub.