⬤ Arkansas · Incorporation
How to Incorporate in Arkansas?
Incorporate in Arkansas with confidence CountSure files your Articles of Incorporation, sizes your stock structure, and keeps your May 1 annual report on track. Low filing fees, with a stock-based franchise tax to plan for.
Requirements, costs & steps to incorporate in Arkansas
Incorporating in Arkansas creates a formal entity with directors, officers, and stock – in a state with low filing fees and a modest tax burden. The Arkansas detail to plan for is the franchise tax: corporations with stock pay 0.3% of their outstanding capital stock or $150, whichever is greater, due every May 1 with the annual report. This guide covers the cost, the filing steps, and ongoing compliance. To compare structures first, read our LLC vs. corporation guide, or let our Arkansas incorporation service file it all for you.
The short answer: To incorporate in Arkansas you file Articles of Incorporation with the Secretary of State for a $45 fee online ($50 by mail), appoint a registered agent, list your incorporator and at least one officer, adopt bylaws, and issue stock. Corporations then file an annual report and franchise tax by May 1 each year – corporations with authorized stock, the franchise tax is 0.3% of outstanding capital stock or $150, whichever is greater.
You can verify the fees from official website of Aekansas – Click here to verify
⬤ Key takeaways
What you need to know?
- Filing fee: $45 online / $50 by mail for Articles of Incorporation, filed with the Arkansas Secretary of State.
- Stock-based franchise tax: Corporations with stock pay 0.3% of outstanding capital stock OR $150, whichever is greater, due May 1.
- Annual report: Filed with the franchise tax by May 1 each year.
- Incorporator + officer: Arkansas requires an incorporator/organizer and at least one officer on record.
- Directors: At least one director; no Arkansas residency requirement.
Arkansas corporation at a glance
The essentials for incorporating and maintaining an Arkansas corporation.
| Requirement | Detail (2026) |
|---|---|
| Formation document | Articles of Incorporation |
| Filing agency | Arkansas Secretary of State (Business & Commercial Services) |
| State filing fee | $45 online / $50 by mail |
| Registered agent | Required; physical Arkansas address |
| Directors | Min. 1; no residency requirement |
| Incorporator / officer | Incorporator + at least one officer required |
| Bylaws | Required (internal; not filed) |
| Annual report + franchise tax | Due May 1; corporations with authorized stock, the franchise tax is 0.3% of outstanding capital stock or $150, whichever is greater |
| Corporate income tax | Graduated; top rate 4.3% (C-corp) |
| S-corp election | Recognized (federal election honored) |
⬤ Step by step
How to incorporate in Arkansas,step by step
Seven steps from name check through your first Initial Report.
Choose a compliant corporate name
Arkansas corporate names must include “Corporation,” “Incorporated,” “Company,” “Limited,” or an abbreviation, be distinguishable from existing names, and not mislead the public. Reserve a name for 120 days if desired.
Appoint a statutory agent
An Arkansas resident or registered service with a physical in-state address (no PO box) who accepts service of process. CountSure can serve as your registered agent.
Prepare your Articles of Incorporation and Certificate of Disclosure
File online for $45 ($50 by mail). The Articles list the corporate name, registered agent, incorporator, authorized shares, and – per Arkansas practice – at least one officer.
Adopt bylaws and hold an organizational meeting
Bylaws are internal (not filed). Appoint directors/officers, adopt bylaws, and authorize stock issuance; keep minutes in your corporate records.
Issue stock
Document share issuance to initial shareholders and comply with state/federal securities rules. Your authorized capital stock affects your franchise tax.
Get an EIN and elect tax status
Obtain a free EIN; to elect S-corp treatment, file IRS Form 2553. Register for state tax accounts as needed.
Calendar the May 1 annual report and franchise tax
Every Arkansas corporation files an annual report and franchise tax by May 1; for stock corporations the tax is 0.3% of outstanding capital stock or $150, whichever is greater.
Director & formation requirements
Arkansas keeps director rules light but requires an incorporator plus at least one officer on record, and ties your franchise tax to authorized stock. Here’s what to get right.
- Minimum number: At least one director.
- Residency & age: No Arkansas residency requirement; standard age of majority applies.
- Officer requirement: Arkansas requires at least one officer on record, in addition to the incorporator/organizer.
- Stock: Authorized shares (and class/par value) must be stated - this figure drives the stock-based franchise tax
- Bylaws: Required internally; adopt them at your organizational meeting (not filed with the state).
Ongoing Arkansas corporation compliance & taxes
Corporate records
Keep the Articles, bylaws, current director/officer and shareholder lists, and minutes of shareholder and board meetings at your principal office. Maintaining these formalities protects your limited-liability status.
Annual report and franchise tax - due May 1
Arkansas combines the corporate annual report with the franchise tax, both due May 1. For corporations with stock, the tax is 0.3% of the value of outstanding capital stock or $150, whichever is greater. Non-stock corporations pay a fixed amount. Missing the deadline blocks other state filings and can revoke the corporate charter.
Corporate income tax
Arkansas levies a graduated corporate income tax (top rate around 4.3%). Arkansas also has a standard state-plus-local sales tax for taxable sales.
S corporation election
Arkansas recognizes the federal S-corporation election; income generally passes through to shareholders and is taxed under the individual graduated rates.
EIN and state tax ID
An EIN is required to hire and bank. Register with the Department of Finance and Administration for sales tax and employer withholding as applicable.
Arkansas incorporation cost breakdown
The full picture before optional services.
| Item | Cost (2026) · paid to |
|---|---|
| Articles of Incorporation | $45 online / $50 mail · Secretary of State (one-time) |
| Annual report + franchise tax | corporations with authorized stock, the franchise tax is 0.3% of outstanding capital stock or $150, whichever is greater · Secretary of State, due May 1 |
| Name reservation (optional) | $22.50 online / $25 mail · 120-day hold |
| Certificate of Good Standing (optional) | $25 ($28 online) · Secretary of State |
| Registered agent (optional service) | ~$100–$300/yr · third party |
| EIN | $0 · IRS (free) |
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.
“Arkansas’s corporate franchise tax is the one to watch, because it’s tied to your authorized capital stock – 0.3% of outstanding capital or $150, whichever is greater. Startups that authorize a huge number of shares ‘just in case’ can accidentally inflate their franchise tax. We size the initial stock structure deliberately so founders keep flexibility without creating a bigger May 1 bill than they need.”
Parth Shah
CountSure
⬤ Keep exploring
Related guides & services
- All state formation guides
Arkansas incorporation Questions
The Articles of Incorporation fee is $45 online ($50 by mail). Ongoing, you file an annual report with franchise tax by May 1 – 0.3% of outstanding capital stock or $150, whichever is greater.
For corporations with authorized stock, it’s 0.3% of the value of outstanding capital stock or $150, whichever is greater, due May 1 with the annual report.
Yes. Arkansas combines the corporate annual report with the franchise tax, both due May 1 each year.
At least one. Arkansas also requires an incorporator/organizer and at least one officer on record.
Yes. Arkansas honors the federal S-corp election, with income generally passing through to shareholders.
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Incorporate in Arkansas With CountSure
From Articles of Incorporation and bylaws to stock, EIN, and your May 1 annual report and franchise tax, CountSure handles Arkansas incorporation start to finish.
- Free 30-minute consultation with a CPA
- Fixed-fee, fully transparent pricing
- 100% remote - no travel or visa required
