⬤ Arizona · LLC Formation
How to Form an LLC in Arizona?
Form your Arizona LLC for one of the lowest fees in the country – CountSure handles the $50 filing, the statutory agent, and the newspaper publication step for you. Just $50 to file, and no annual report – ever.
Requirements, costs & steps for an Arizona LLC
Arizona is one of the cheapest and lowest-maintenance states to run an LLC: the filing fee is just $50, and once you’re formed there’s no annual report to file. The one step that catches people out is Arizona’s newspaper publication requirement, which applies unless your statutory agent sits in Maricopa or Pima County. This guide covers the real costs, the filing order, and that publication rule in plain terms. Want it handled for you? Our Arizona LLC formation service files everything, including publication.
The short answer: To form an Arizona LLC you file Articles of Organization with the Arizona Corporation Commission (ACC) for a $50 fee, appoint a statutory agent (Arizona’s term for a registered agent) with a physical in-state address, and – unless your agent is in Maricopa or Pima County – publish a notice of formation in an approved newspaper for three consecutive runs within 60 days. There is no annual report for Arizona LLCs. Standard online processing runs roughly two weeks, with expedited options available.
You can verify the fees from official website of Arizona – Click here to verify
⬤ Key takeaways
What you need to know?
- Filing fee: $50 for Articles of Organization ($85 expedited), filed with the Arizona Corporation Commission.
- No annual report: Arizona LLCs file no annual report and pay no recurring ACC fee - one of the state’s biggest advantages.
- Publication requirement: Publish a notice for 3 consecutive runs within 60 days, UNLESS your statutory agent is in Maricopa or Pima County (then the ACC posts it free) .
- Statutory agent: Required - Arizona’s name for a registered agent; must have a physical Arizona street address.
- Low taxes: Flat 2.5% personal income tax; no franchise tax. Arizona uses Transaction Privilege Tax (TPT) instead of a traditional sales tax.
Arizona LLC at a glance
The essentials for forming and maintaining an Arizona LLC
⬤ Step by step
How to form an Arizona LLC, step by step
Seven steps from name check through publication and tax setup.
Choose and check your LLC name
Your name must include “LLC,” “L.L.C.,” or “Limited Liability Company,” and be distinguishable from existing Arizona entities. Search the ACC business database; you can optionally reserve a name for 120 days for $10.
Appoint a registered agent
Arizona calls the registered agent a “statutory agent.” It needs a physical Arizona street address (no PO boxes) and must accept the appointment. CountSure can serve as your statutory agent.
File Articles of Organization (Form 08-484)
File online through Arizona Business Center or by mail, with the $50 fee and a Statutory Agent Acceptance (Form M002). Manager-managed LLCs also attach a Manager Structure Attachment listing members/managers who own 20%+.
Complete the publication requirement
Within 60 days of approval, publish a Notice of Formation in an approved newspaper for three consecutive runs – UNLESS your statutory agent’s address is in Maricopa or Pima County, where the ACC publishes it for free. Costs elsewhere run about $80-$120. Missing this can lead to administrative dissolution.
Create an operating agreement
Not filed with the state, but strongly recommended – it sets ownership, profit splits, and management and reinforces your liability protection.
Get an EIN from the IRS
Free, and needed for banking, hiring, and to register for TPT.
File your Initial Report (within 6 months)
If you sell taxable goods/services, register for a TPT license with the Arizona Department of Revenue, and check city/county business license requirements.
⬤ Naming & ownership
Naming & member requirements
A compliant name and a clear management structure keep your ACC filing moving. Here’s what Arizona requires.
- Required ending: “LLC,” “L.L.C.,” or “Limited Liability Company.”
- Restricted words: Terms implying banking or regulated activity generally need approval.
- Optional reservation: Hold an available name for 120 days for $10 before filing.
- Minimum members:One - Arizona allows single-member LLCs. No residency or age requirement.
- Management: Member- or manager-managed; manager-managed LLCs attach Form L040 listing anyone owning 20%+ .
Ongoing Arizona LLC compliance & taxes
No annual report
Under A.R.S. § 29-3209, Arizona LLCs are not required to file an annual report and pay no recurring ACC fee. Your only ongoing ACC obligation is to keep your statutory agent current – if the agent resigns or the address becomes invalid and you don’t update it, the ACC can administratively dissolve your LLC.
Transaction Privilege Tax (TPT)
Arizona uses TPT instead of a traditional sales tax. It’s technically a tax on the seller for the privilege of doing business, though it’s usually passed through to buyers. If you sell taxable goods or services, register for a TPT license with the Arizona Department of Revenue; combined rates generally run from about 5.6% to 11%+ depending on city and classification.
Income tax
Arizona has a flat 2.5% personal income tax (LLC profits flow through to your personal return by default). If you elect corporate taxation, the Arizona corporate rate is a flat 4.9%. There is no state franchise tax.
EIN and licenses
Get a free EIN from the IRS. Most cities/counties require a local business license, and some industries need specific permits.
Arizona LLC cost breakdown
What you’ll actually pay to form and run an Arizona LLC.
Insight from our team
Our guidance reflects hands-on filing experience across all 50 states and the District of Columbia, reviewed against current Secretary of State and Department of Revenue requirements.
“Arizona is one of my favorite states for a lean startup — fifty dollars to file and no annual report is hard to beat. The mistake I see is people missing the publication step because they assume it’s optional. If your statutory agent is in Maricopa or Pima County you’re exempt and the ACC handles it, but everywhere else you have 60 days to publish or you risk dissolution. We set the agent’s county deliberately so most clients skip publication entirely.”
Parth Shah
CountSure
⬤ Keep exploring
Related guides & services
- All state formation guides
Frequently asked questions
The state filing fee is $50 ($85 expedited). If publication is required (outside Maricopa and Pima counties), add roughly $80-$120. There’s no annual report fee.
No. Arizona LLCs file no annual report and pay no recurring state fee – only corporations file annual reports in Arizona.
Most new LLCs must publish a notice of formation in an approved newspaper for three consecutive runs within 60 days. LLCs whose statutory agent is in Maricopa or Pima County are exempt – the ACC posts the notice online for free.
It’s simply Arizona’s term for a registered agent – a person or service with a physical Arizona address who accepts legal documents for your LLC.
Standard online processing is roughly two weeks; expedited service (about $85 total) runs 3-5 business days, with same-day options for higher fees.
Arizona uses Transaction Privilege Tax (TPT) rather than a traditional sales tax. If you sell taxable goods or services, you register for a TPT license and remit TPT, which varies by city and classification.
Get Started
Start your Arizona LLC with CountSure
From Articles of Organization to the publication step, EIN, and TPT registration, CountSure handles your Arizona LLC end to end.
- Free 30-minute consultation with a CPA
- Fixed-fee, fully transparent pricing
- 100% remote - no travel or visa required
