Arizona LLC Compliance Requirements (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Not required

Arizona does not require a recurring annual report for LLCs. Arizona is one of the few states that does not require LLCs to file an annual report. Per the Arizona Corporation Commission's Business Services FAQs, only corporations are required to file annual reports; LLCs are not. Every LLC must, however, continuously maintain a statutory agent and a current principal address with the ACC. Failure to do so results in administrative dissolution. Filings (formation, statement of change of statutory agent, etc.) are submitted through the ACC's online Arizona Business Center at arizonabusinesscenter.azcc.gov.

Other state tax obligations

Arizona does not impose a franchise tax on LLCs. For Arizona income tax purposes, an LLC is taxed according to its federal classification — as a partnership, corporation, or disregarded entity — under A.R.S. Title 43 and the corresponding Treasury Regulations. Default-taxed LLCs (partnerships and disregarded entities) pass income through to their owners, who report it on individual Arizona returns. For taxable years beginning after December 31, 2021, an eligible partnership or S corporation may elect to pay Arizona Pass-Through Entity (PTE) tax at the entity level; for tax year 2025 the PTE rate is 2.5%. LLCs that sell taxable goods or services in Arizona may also owe Transaction Privilege Tax (TPT) administered by the Arizona Department of Revenue.

What happens if you miss it

Days late Status Fee Consequence
1+ days Late — Failure to maintain a statutory agent at all times is grounds for administrative dissolution by the Arizona Corporation Commission. The ACC will issue notice to the LLC's statutory agent and principal address before commencing the administrative dissolution process.
60+ days Late — Per the ACC's Attestation of Existence policy (Corporations Division Policy 3), each January the ACC sends an electronic notice to LLCs that have not filed any documentation with the ACC in the prior 2 years, asking the LLC to confirm continued existence and current statutory agent / principal address by clicking a respond button in the online portal. If a response is not received within 60 days, the Corporations Division commences administrative dissolution on the grounds that the statutory agent and/or principal address have not been kept current. The LLC's status changes to 'pending inactive' for the duration of the 120-day administrative dissolution process.
1+ days Reinstate $100 Once administratively dissolved, the LLC may not transact business in Arizona except as needed to wind up its affairs. Reinstatement is available within 6 years of administrative dissolution by filing the application for reinstatement with the ACC and paying a $100 reinstatement fee plus any past-due filings and fees. After 6 years the LLC is no longer eligible for reinstatement and a new entity must be formed.
1+ days Late — Unpaid Arizona state taxes (income tax for entities classified as corporations, Pass-Through Entity tax if elected, Transaction Privilege Tax, or withholding tax) accrue interest and penalties under A.R.S. Title 42 administered by the Arizona Department of Revenue. Continued non-payment can result in liens and collection actions.

Reinstatement fee: $100 · ACC reinstatement fee for an administratively dissolved LLC, in addition to any past-due filings or fees.

Frequently asked questions

Does an Arizona LLC have to file an annual report?

No. Arizona LLCs are not required to file an annual report with the Arizona Corporation Commission. Per the ACC Business Services FAQs, only corporations file annual reports. Arizona LLCs must, however, continuously maintain a statutory agent and a current principal address on file with the ACC.

Does Arizona have a franchise tax on LLCs?

No. Arizona does not impose a franchise tax. For Arizona income tax purposes, an LLC is treated according to its federal classification — partnership, corporation, or disregarded entity. Default-taxed LLCs pass income through to the owners' Arizona returns. LLCs that elect Pass-Through Entity (PTE) tax pay 2.5% at the entity level for tax year 2025.

Do I have to publish a notice when I form an Arizona LLC?

It depends on the county of your statutory agent's street address. If the statutory agent is in Maricopa or Pima County, the ACC publishes the notice automatically on the ACC website's public notice section, and no newspaper publication is required. If the statutory agent is in any other Arizona county, you must publish a notice in a newspaper of general circulation in that county. The ACC notifies you by letter after approval if newspaper publication is required.

What happens if my Arizona LLC loses its statutory agent?

Every Arizona LLC must continuously maintain a statutory agent with a physical Arizona address. Failure to maintain one is grounds for administrative dissolution by the Arizona Corporation Commission. An administratively dissolved LLC may not transact business in Arizona except to wind up its affairs.

How do I reinstate an Arizona LLC after administrative dissolution?

If the dissolution occurred within the last 6 years, you may apply for reinstatement with the ACC by filing the reinstatement application, curing any past-due filings, and paying a $100 reinstatement fee plus any unpaid filing fees. If more than 6 years have passed, reinstatement is no longer available and you must form a new entity.

What state taxes does an Arizona LLC owe?

It depends on the LLC's federal tax classification and activities. Default-taxed LLCs pass income through to the owners, who report on individual Arizona income tax returns. An LLC taxed as a corporation files Arizona Form 120 and pays the corporate income tax (with a $50 minimum). LLCs that sell taxable goods or services in Arizona must register for and remit Transaction Privilege Tax (TPT) to the Arizona Department of Revenue. Eligible partnerships or S corporations may elect Pass-Through Entity (PTE) tax at 2.5% for tax year 2025.

Where do Arizona LLCs file with the state?

All ACC business filings — Articles of Organization, Statement of Change of Statutory Agent, reinstatement, dissolution — are submitted online through the Arizona Business Center at arizonabusinesscenter.azcc.gov. Tax registrations and filings (TPT, withholding, corporate income tax, PTE) are submitted to the Arizona Department of Revenue at azdor.gov.

Sources

  1. Arizona Corporation Commission — Business Services FAQs · retrieved May 10, 2026
  2. Arizona Corporation Commission — Schedule of Fees, Limited Liability Companies · retrieved May 10, 2026
  3. Arizona Corporation Commission — Corporations Division · retrieved May 10, 2026
  4. Arizona Department of Revenue — Business · retrieved May 10, 2026
  5. Arizona Department of Revenue — Pub. 713: The Arizona Pass-Through Entity Election · retrieved May 10, 2026

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