Form an LLC in Arizona (2026)
The $50 Articles of Organization, the newspaper publication rule (Maricopa and Pima exempted), and the new Arizona Business Center portal.
Contents 7 sections
rizona has one of the cheapest LLC filing fees in the country and one of the most unusual post-filing requirements: in most of the state, you have to publish notice of your new entity in a local newspaper for three consecutive weeks. The exception is an important one. If your LLC's known place of business is in Maricopa County or Pima County, the Arizona Corporation Commission publishes your record on its website and the newspaper requirement is waived. Two-thirds of Arizonans live in those two counties, so most new entities skip the paper. Everyone outside them pays it.
The other unusual feature of Arizona is the Corporation Commission itself. Arizona does not file business entities through the Secretary of State. It runs a constitutionally independent Corporation Commission with its own portal. In 2026 that portal is the Arizona Business Center, which replaced the old eCorp system in January. Bookmark it; older guides will send you to dead URLs.
Arizona is the cheap, fast choice in Phoenix or Tucson, and the cheap, slightly slower choice everywhere else where you still need to buy a newspaper ad.
When this state is a fit
Arizona works best for founders whose business is in Maricopa or Pima. The $50 filing fee, no annual report, and no personal property tax on most LLCs put it in the running with the true low-cost states. If you live in Phoenix, Scottsdale, Tempe, Mesa, or Tucson, you are already in one of the publication-exempt counties.
Arizona also fits real-estate operators holding Arizona property. The state recognizes Series LLCs (as of the Arizona Limited Liability Company Act amendments enacted in 2018 and effective September 1, 2020), and the framework is increasingly used for segregated rental portfolios. A.R.S. Title 29, Chapter 7 governs.
Arizona does not have a dedicated PLLC statute; licensed professionals form under the general LLC chapter and must ensure their licensing board permits LLC practice. Physicians, attorneys, and CPAs typically can; check your board before assuming.
When it isn't
Arizona is a poor fit if your business sits outside Maricopa or Pima and you want zero post-filing hassle. The publication requirement runs $80 to $120 depending on the newspaper, is due within 60 days of approval, and failure to publish can (in theory) result in dissolution. Most rural counties have only one or two qualified papers, which sets the price.
It is also a weaker fit for founders who want a formal annual report check-in. Arizona does not require one; that is good for cost but bad for founders who rely on the cadence to refresh registered-agent and address data. You have to maintain those records proactively by filing a Statement of Change when anything moves.
Filing fee + annual cost
| Item | Amount | Cadence |
|---|---|---|
| Articles of Organization (standard) | $50 |
Once |
| Articles of Organization (expedited) | $85 |
Once, 1-business-day processing |
| Publication (counties outside Maricopa and Pima) | $80–$120 |
Once, within 60 days |
| Annual report | $0 (not required for LLCs) |
— |
| Statement of Change (RA or address update) | $5 |
As needed |
| Name reservation (optional) | $45 expedited / $10 standard |
120 days |
Arizona has no LLC annual report fee. That is unusual and load-bearing in the state's total cost-of-ownership math. Compare with California ($800 franchise tax minimum) or Massachusetts ($500 annual report) to see why Arizona keeps winning "cheapest state" lists on a multi-year horizon.
The 7-step walkthrough
- Name search. Use the Arizona Business Center's name check to confirm availability. The name must include "Limited Liability Company," "LLC," or "L.L.C."
- Appoint a statutory agent. Arizona calls the registered agent a "statutory agent." Required: a physical Arizona street address and written consent, filed on Form M002.
- File the Articles of Organization. Through the Arizona Business Center. Fee is
$50standard or$85expedited. Include members/managers, statutory agent, known place of business, and organizer signature. Expedited files in 1 business day; standard currently runs 13 to 15 business days. - Publish (if outside Maricopa and Pima). Within 60 days of approval, publish the Notice of Publication in a newspaper of general circulation in the county of your known place of business, for three consecutive publications. The Commission maintains a list of qualified newspapers by county. Keep the affidavit of publication with your records; you do not file it with the state.
- Get an EIN. IRS online application; free.
- Register with the Arizona Department of Revenue. If you will collect transaction privilege tax (Arizona's sales tax), hire employees, or withhold, register with AZTaxes.
- License at the city level. Arizona cities run their own business-license regimes. Phoenix, Tucson, Scottsdale, and Tempe each require separate registration for most businesses.
Taxes
Arizona has a flat 2.5 percent individual income tax, one of the lowest in the country. An LLC taxed as a pass-through sees its profits flow to members' personal returns at that rate.
Corporate income tax (which applies if the LLC elects C-corp treatment) is a flat 4.9 percent. Arizona also imposes a transaction privilege tax (TPT) on most business activity; TPT is technically on the seller, not the buyer, but in practice it functions like a sales tax and is typically passed through at the retail level.
There is no separate franchise tax, no LLC tax, and no minimum tax. The practical total-tax picture for a pass-through operator in Arizona is: 2.5 percent state income tax on net profit, plus TPT on gross retail receipts, plus whatever city privilege taxes apply.
Pitfalls
- Believing the statewide "no annual report" line too literally. Arizona does require you to keep registered-agent and address data current via Statement of Change filings. Skipping that is the most common reason for administrative dissolution.
- Missing the publication deadline outside Maricopa and Pima. You have 60 days. The Commission does not mail reminders. Plan the publication during formation, not after.
- Confusing the Corporation Commission with the Secretary of State. The Arizona Secretary of State handles trade names and trademarks, not entity formation. Searches at azsos.gov will not tell you whether your LLC name is available at the ACC.