Arkansas Annual Report Filing: Due Date, Fee & How to File

Ask most states for an annual report and you get a simple information form. Ask Arkansas and you get the Annual LLC Franchise Tax Report, a combined filing that updates your company records and pays a flat $150 franchise tax in one step. It goes to the Arkansas Secretary of State by May 1 every year. This page walks through the deadline, the fee, the filing steps, and what happens if you miss it.

What Arkansas Calls Its Annual Report

For LLCs, the annual report and the franchise tax are the same document. The Secretary of State's Business and Commercial Services Division collects the Annual LLC Franchise Tax Report, which confirms your registered agent, principal office, and member or manager details while collecting the tax itself.

Two quirks worth knowing:

It stays with the Secretary of State. Franchise tax administration briefly moved to the Department of Finance and Administration around 2021, then moved back. In 2026 you file with the Secretary of State, not through the DFA's ATAP system.

A note on the report is not a filing. Name changes, mergers, and similar updates need their own forms with Business and Commercial Services. Writing them onto the franchise tax report does not make them happen.

When Is the Arkansas Annual Report Due?

May 1, every year. The filing window opens January 1, so you have four months to get it in.

A few date rules straight from the statutes:

• Mailed reports count by their USPS postmark under A.C.A. § 26-18-105, and postage meter dates are not accepted.
• There are no extensions. Acts 1046 and 1140 of 1991 removed them entirely.
• Brand-new LLCs are exempt until the calendar year after formation, so an LLC formed this year files its first report next year.

Arkansas Annual Report Fee: A Flat $150 for LLCs

The fee for an LLC, including a PLLC, is $150 flat. It does not scale with revenue, activity, or company size, and foreign LLCs registered in Arkansas pay the same $150 on the same form. Filing online adds a small card processing charge of about $5.

Other entity types work differently: stock corporations pay 0.3% of their Arkansas-apportioned capital stock with a $150 minimum, non-stock corporations pay a flat $300, nonprofits file a separate no-fee annual report by August 1, and partnerships (LP, LLP, LLLP) file a $15 annual report on the August 1 cycle.

How to File the Arkansas Annual Report

1. Pull up your LLC's filing number and current details from the Secretary of State's business entity search.
2. Choose your channel: the state's online franchise tax system at sos-franchise.ark.org or the paper report from the franchise tax report forms page if you prefer mail.
3. Confirm or update your registered agent, principal office, and member or manager information.
4. Pay the $150 franchise tax, plus the small processing charge if you pay by card online.
5. Save your confirmation, and mail early enough for a clean USPS postmark if you file on paper.

If the state has not sent you a form by March 20, the instructions direct you to request paper forms in writing, though the fillable PDF and online filing remain available through the franchise tax page year-round.

Late Filing: The $25 Penalty, Daily Interest, and Charter Revocation

Miss May 1 and the report is delinquent on May 2, with no grace period. Under A.C.A. §§ 26-54-107 and 26-54-114, the state adds a $25 penalty plus interest computed daily on the unpaid tax, which works out to roughly 10% per year.

Keep not filing and the consequences escalate: continued franchise tax delinquency leads to revocation of your charter under A.C.A. § 26-54-111. Bringing a revoked entity back means filing every missed report and paying everything that accumulated, so the $150 filed on time is always the better deal.

How We Help You Stay Compliant

Deadline tracking is built into our $99/year registered agent service:

Reminders ahead of May 1 so the franchise tax report never sneaks up on you.

Same-day scanning of anything the Secretary of State sends to your registered agent address, including late notices and compliance letters.

A document portal that keeps every piece of state correspondence in one place, ready when you or your accountant need it.

To be clear about roles: we watch the calendar and surface every notice, while the actual filing and the $150 payment stay with you. You will always know what is due and when.

Order Here Questions about the franchise tax report or our reminders? Visit our FAQ page or contact us anytime.