Form a corporation in Arizona
Incorporate in Arizona with confidence – CountSure manages your Articles of Incorporation, the required Certificate of Disclosure, publication, and the annual report. Two Arizona quirks handled: disclosure + annual report.
Requirements, costs & steps for an incorporate in Arizona
Incorporating in Arizona creates a formal entity with directors, officers, and stock in a low-tax, business-friendly state. Two Arizona details set it apart from most states: you must file a Certificate of Disclosure alongside your Articles, and – unlike Arizona LLCs – corporations do file an annual report each year. This guide covers the cost, the filing steps, and ongoing compliance. To compare structures first, read our LLC vs. corporation guide, or let our Arizona incorporation service file it all for you.
What you need to know?
Filing fee:
$60 for Articles of Incorporation, filed with the Arizona Corporation Commission ($35 expedited add-on available).
Certificate of Disclosure:
Arizona requires this with your Articles - it answers felony/bankruptcy questions about officers, directors, and 10%+ owners.
Annual report:
Corporations DO file annually ($45) on the incorporation anniversary - unlike Arizona LLCs.
Directors:
At least one; director names and addresses are listed in the Articles of Incorporation.
Publication:
3 consecutive newspaper runs within 60 days, exempt only in Maricopa and Pima counties.
Arizona corporation at a glance
The essentials for incorporating and maintaining an Arizona corporation.
Requirement |
Detail (2026) |
|---|---|
Formation document
|
Articles of Incorporation (+ Certificate of Disclosure)
|
Filing agency
|
Arizona Corporation Commission (ACC)
|
State filing fee
|
$60 ($35 expedited add-on)
|
Statutory agent
|
Required; physical Arizona address (no PO box)
|
Directors
|
Min. 1; names/addresses listed in the Articles
|
Bylaws
|
Required (internal; not filed)
|
Publication
|
Required; $50/yr or $100/2yr
|
Annual report
|
Required; $45 on incorporation anniversary
|
Corporate income tax
|
Flat 4.9%
|
S-corp election
|
Recognized (federal election honored)
|
How to incorporate in Arizona, Step by Step
Seven steps from name check through your first Initial Report.
Choose a compliant corporate name
Arizona corporate names must include a corporate word such as “Corporation,” “Incorporated,” “Company,” “Limited,” “Association,” “Bank,” or an abbreviation. “Bank”-type words need prior approval from the Department of Financial Institutions. Reserve a name for 120 days if desired.
Appoint a statutory agent
An Arizona resident or registered service with a physical in-state address (no PO box) who accepts the appointment. CountSure can serve as your statutory agent.
Prepare your Articles of Incorporation and Certificate of Disclosure
The Articles list the corporate name, statutory agent, incorporators, directors, and authorized shares/par value. Arizona also requires a Certificate of Disclosure answering felony and bankruptcy questions for officers, directors, and 10%+ owners.
File with the ACC
Submit the Articles, Certificate of Disclosure, Cover Sheet, and Statutory Agent Acceptance with the $60 fee (add $35 for expedited).
Adopt bylaws and hold an organizational meeting
Arizona requires corporations to adopt bylaws (internal, not filed). Appoint directors/officers, adopt bylaws, and authorize stock issuance; keep minutes in your corporate records.
Complete the publication requirement
Within 60 days of approval, publish a notice for three consecutive runs in an approved newspaper in your known-place-of-business county – exempt only in Maricopa and Pima counties.
Get an EIN and elect tax status
Obtain a free EIN; to elect S-corp treatment, file IRS Form 2553. Register for TPT/withholding as needed.
Naming & Member Requirements
Arizona lists directors in the public Articles and adds a Certificate of Disclosure most states don’t require. Here’s what to get right.
- Minimum number: Minimum number: At least one director.
- Residency & Age: No Arizona residency requirement; standard age of majority applies.
- Listed in Articles: Yes - director names and addresses appear in the Articles (space for six, attachment for more).
- Stock: Authorized shares and par value must be listed; increasing shares or par value doesn’t change the initial filing fee.
- Certificate of Disclosure: Filed with the Articles; officer names/addresses are not required in the Articles themselves.
Ongoing Arizona corporation Compliance & Taxes
Corporate records
Keep the Articles, bylaws, current director/officer and shareholder lists, meeting minutes and resolutions, and your most recent annual report at your principal office. Maintaining these formalities protects your limited-liability status.
Annual report - $45
Unlike Arizona LLCs, corporations must file an annual report with the ACC each year, due on the anniversary of incorporation, for $45. Late filing can trigger penalties or administrative dissolution. A Certificate of Disclosure is filed with each annual report.
Corporate income tax
Arizona levies a flat 4.9% corporate income tax. Arizona also uses Transaction Privilege Tax (TPT) for taxable sales, rather than a traditional sales tax.
S corporation election
Arizona recognizes the federal S-corporation election; income generally passes through to shareholders and is taxed at the flat 2.5% personal rate. No separate state S-corp election is required.
EIN and state tax ID
An EIN is required to hire and bank. Register with the Arizona Department of Revenue for TPT and employer withholding as applicable.
Arizona incorporation Cost Breakdown
The full picture before optional services.
Item |
Cost (2026) · paid to |
|---|---|
Articles of Incorporation
|
$250 · Division of Corporations (one-time)
|
Expedited processing (optional)
|
$50/yr or $100/2yr · Division of Business Licensing
|
Publication (if required)
|
$0 · within 6 months of formation
|
Certificate of Disclosure
|
$100 · every two years (Jan 2)
|
Annual report
|
~$25 · 120-day hold
|
Statutory agent (optional service)
|
~$50-$300/yr · CountSure / third party
|
EIN
|
$0 · IRS (free)
|
Insight From Our Team
“The two things that trip up new Arizona corporations are the Certificate of Disclosure and remembering that, unlike an LLC, a corporation here files an annual report. The disclosure asks felony and bankruptcy questions about your officers and directors – it has to go in with the Articles or the filing bounces. And the $45 annual report is tied to your incorporation anniversary, not a calendar date, so we calendar it per client from day one.”
Parth Shah
CountSure
Related Guides & Services
- All state formation guides
Frequently Asked Questions
The Articles of Incorporation fee is $60 ($35 more for expedited). Add roughly $80-$120 for publication if you’re outside Maricopa and Pima counties, then $45 per year for the annual report.
It’s a required filing submitted with your Articles (and each annual report) that answers felony and bankruptcy questions about your officers, directors, and anyone holding 10%+ of the corporation.
Yes. Unlike Arizona LLCs, corporations file an annual report with the ACC each year on their incorporation anniversary, with a $45 fee.
At least one. Director names and addresses must be listed in the Articles of Incorporation.
Yes. Corporations must publish a notice for three consecutive runs within 60 days of approval, exempt only when the known place of business is in Maricopa or Pima County.
Get Started
Start your Incorporate in Arizona with CountSure
From Articles of Incorporation and the Certificate of Disclosure to publication, bylaws, stock, EIN, and your annual report, CountSure handles Arizona incorporation start to finish.
- Free 30-minute consultation with a CPA
- Fixed-fee, fully transparent pricing
- 100% remote - no travel or visa required
