How to Start an LLC in Arizona in 2026: Filing, Publication and First-Year Cost

Arizona is one of the cheaper states to run an LLC in. The Arizona Corporation Commission (ACC) charges $50 to file articles of organization, and after that there is no annual report and no yearly state fee. The step that confuses most founders is publication: some new Arizona LLCs must print a notice in a local newspaper, while others have it posted free by the Commission. Which group you fall into depends on one thing, the county of your statutory agent's street address. This guide walks you through each step in order, explains the publication rule properly, covers transaction privilege tax and ends with a worked first-year budget. Fees and rules were checked against the Arizona Revised Statutes and the ACC's March 2026 fee schedule in October 2026.

Quick answer

To start an LLC in Arizona, file articles of organization with the Arizona Corporation Commission through eCorp and pay $50 (plus $35 to expedite). Appoint an Arizona statutory agent who accepts the role. If the agent's street address is outside Maricopa and Pima counties, publish a notice in a local newspaper three times within 60 days. There is no annual report for LLCs.

• The name must include LLC, L.L.C., LC, L.C., limited company or limited liability company

• Articles list every member, or every manager plus each member owning 20% or more

• Optional: $10 name reservation for 120 days

• Selling taxable goods? Get a TPT license: $12 state fee plus city fees

• Owners pay Arizona's flat 2.5% income tax on their share of profit

What an Arizona LLC is and who should form one

An Arizona LLC is formed under Chapter 7 of Title 29 of the Arizona Revised Statutes, the Arizona Limited Liability Company Act that replaced the older law for all LLCs from September 2020. It gives owners the usual protection: the company's debts, contracts and lawsuits belong to the company, so your house and savings are not at stake just because you own or manage it. The protection holds only if you keep the LLC genuinely separate, with its own bank account, contracts in its name and clean records of money moving between you and the business.

The Arizona Corporation Commission is the state's business registry, not the Secretary of State. Its online system, eCorp, is where you search names, file articles, change your statutory agent and order certificates. Private websites that look official and charge several times the state fee are filing services, not the ACC.

For federal tax, a single-member LLC is a disregarded entity and a multi-member LLC is a partnership unless you elect corporate treatment. Arizona follows the federal choice, so the profit lands on the owners' personal returns. An Arizona LLC suits contractors, landscapers, short-term rental owners, e-commerce sellers, consultants and small shops. You do not need to live in Arizona or be a US citizen to own one. If you live elsewhere you will need an Arizona-resident or commercial statutory agent, and if your business actually runs in another state you would still have to register there, so form where you operate.

Arizona LLC at a glance (2026)

$50

Articles of organization

+$35 to expedite

$0

Annual report fee

LLCs file no annual report

60 days

Publication window

only outside Maricopa and Pima

2.5%

Individual income tax

flat rate

Step 1: choose a name the ACC will accept

A.R.S. § 29-3112 requires the name to include "limited liability company" or "limited company", or one of the abbreviations "L.L.C.", "LLC", "L.C." or "LC", in any capitalisation. The words "association", "corporation" and "incorporated" and their abbreviations are not allowed. Words such as "bank", "trust" or "credit union" are restricted to businesses actually doing that kind of work.

The name must be distinguishable on the Commission's records from existing entities, reserved names and registered names. When comparing, the ACC ignores endings such as LLC, Inc. or Corporation, so "Saguaro Plumbing LLC" clashes with "Saguaro Plumbing Inc." If another business holds a similar name, it can consent in writing, but most founders simply pick something clearly different. Search eCorp first and try a few versions.

You can hold a name for 120 days with a $10 reservation. It is optional; filing the articles claims the name at the same time. A name accepted by the ACC is not a trademark, so run a federal trademark search before you print signage. If you plan to trade under a different name, Arizona trade names are registered with the Secretary of State rather than the ACC; our DBA guide explains how assumed names work.

Step 2: appoint a statutory agent

Arizona calls its registered agent a "statutory agent". Under A.R.S. § 29-3115, the agent can be an individual who lives in Arizona, including you, or a business entity authorised to do business in Arizona, such as a commercial agent company. The agent needs a place of business or residence in Arizona with a street address, and must forward any lawsuit or official notice to the company.

The appointment is effective only once the agent accepts it in a signed record. When you file online in eCorp, the system emails the agent a link to accept, and your filing waits until they do. For paper filings the agent signs a separate acceptance form. If you use a friend or relative, warn them that the request is coming, because an unaccepted appointment is one of the most common reasons an Arizona filing stalls.

Statutory agent options in Arizona

	You or another Arizona resident	Commercial agent
Who qualifies	Any individual resident of Arizona	Entity authorised to do business in Arizona
Yearly cost	$0	About $50–$300 (market estimate)
Publication	Depends on your county	Depends on the agent's county
Address on public record	Your home or office	The agent's office
Change later	$5 statement of change	$5 statement of change

Who qualifies

You or another Arizona resident

Any individual resident of Arizona

Commercial agent

Entity authorised to do business in Arizona

Yearly cost

You or another Arizona resident

$0

Commercial agent

About $50–$300 (market estimate)

Publication

You or another Arizona resident

Depends on your county

Commercial agent

Depends on the agent's county

Address on public record

You or another Arizona resident

Your home or office

Commercial agent

The agent's office

Change later

You or another Arizona resident

$5 statement of change

Commercial agent

$5 statement of change

The commercial agent price range is our estimate from published provider pricing, not an official figure. There is one Arizona-specific angle: because the publication rule turns on the agent's county, a founder in a rural county who uses a commercial agent based in Phoenix or Tucson will usually fall under the free website notice instead of newspaper publication. That is lawful, since the statute looks only at the agent's street address, but choose an agent for reliability first and the publication saving second.

Keeping the agent current. Changing your agent or principal address costs $5 with a statement of change. Under A.R.S. § 29-3708, the Commission can administratively dissolve an LLC that goes 60 consecutive days without a statutory agent or principal address, or that fails to report a change within 60 days. After a notice, you have 60 days to fix the problem. Because Arizona has no annual report, this is the main way an Arizona LLC loses its good standing.

Step 3: file articles of organization

Most founders file online in eCorp. You can also file on paper, but paper is slower and online filings are the ones the ACC can approve the same day.

Under A.R.S. § 29-3201, Arizona's articles ask for more than many states. You must give the LLC's name, its principal address, the statutory agent's name with Arizona street and mailing addresses, and whether the company is member-managed or manager-managed. A member-managed LLC must list the name and address of every member. A manager-managed LLC must list every manager and every member who owns 20% or more of the capital or profits. That information is public, which matters if privacy is a concern; a manager-managed structure with a single manager keeps smaller owners off the record.

Filing an Arizona LLC in eCorp

1. 1

   Search the name

   Check eCorp's entity search to confirm the name is distinguishable once the LLC ending is ignored.

2. 2

   Create an eCorp account and start the articles

   Choose articles of organization for a domestic LLC and enter the name, principal address and statutory agent.

3. 3

   Choose member-managed or manager-managed

   List every member, or every manager plus each member with 20% or more. Add an organiser's signature.

4. 4

   Pay $50 (plus $35 if expediting)

   Pay by card. Same-day ($200) and next-day ($100) service are available for urgent filings.

   Tip: An online filing with the expedite fee and no uploaded documents can be approved the day your statutory agent accepts.

5. 5

   Agent accepts online

   Your statutory agent receives an email from the ACC and accepts the appointment. The filing is reviewed only after that.

6. 6

   Publish if required

   Once the articles are approved, check your agent's county. Outside Maricopa and Pima, arrange newspaper publication within 60 days.

Processing times. The ACC posts current regular and expedited processing times on its website. Regular review can take several weeks when volumes are high; if you have a lease or bank meeting booked, the $35 expedite fee is usually worth it.

Why filings come back. The usual problems are an indistinguishable name, a statutory agent who never accepts, a PO box given as the agent's street address, and a manager-managed filing that leaves out a 20% member. Fix the item and resubmit.

Step 4: the publication requirement, explained

Arizona is one of a handful of states that still ask new LLCs to publish notice of their formation. The rule is in A.R.S. § 29-3201(G), and the exemption has changed over the years, which is why so many online guides disagree.

Who is exempt. If your statutory agent's street address is in a county with more than 800,000 people, the Commission enters the approval in its own public database instead. Today that means Maricopa County (Phoenix, Mesa, Scottsdale, Chandler, Tempe and surrounding cities) and Pima County (Tucson and surrounding areas). The ACC's instructions say the notice is posted automatically in the public notice section of its website. You do nothing and pay nothing more.

Who must publish. If the agent's street address is in any other county, such as Pinal, Yavapai, Coconino, Mohave, Yuma or Cochise, you must publish a notice in a newspaper of general circulation in that county three times in a row, within 60 days after the Commission files the articles. The notice repeats the information in your articles. The ACC keeps a list of newspapers that have confirmed they meet the statutory requirements. Do not publish before the articles are approved, because the notice must reflect the filed document.

The affidavit. After the third run, the newspaper gives you an affidavit of publication. The statute says you may file it with the Commission. Most newspapers that do this work regularly will file it for you; ask when you book the notice.

What it costs. Prices are set by each newspaper, not by the state, and vary with the length of the notice and the paper's legal-notice rates. Ask two or three papers on the ACC's list for a quote before booking. The $100 in our budget table below is a placeholder estimate for planning, not a quoted price.

Do you need to publish?

Step 1

Articles approved

Step 2

Agent in Maricopa or Pima?

street address

Step 3

Yes: ACC posts notice

no cost

Step 4

No: 3 newspaper runs

within 60 days

Step 5

Affidavit filed

often by the paper

Step 5: EIN, operating agreement and bank account

Once the articles are approved, get an employer identification number from the IRS. It costs Free ($0) and takes one online session; our EIN guide walks through it. You need it to open a business bank account and to apply for a TPT license.

Arizona does not ask you to file an operating agreement, but the LLC Act lets the agreement set most of the rules, from profit splits to what happens when a member leaves. Without one, the Act's default rules apply. Single-member owners should still sign a short agreement, because banks ask for it and courts look at it when deciding whether the business is genuinely separate from you.

Open the bank account in the LLC's exact legal name and keep all business money there. Commingling personal and business funds is the most common reason a court ignores an LLC's liability shield.

Beneficial ownership reporting. Since FinCEN's March 2025 interim final rule, companies formed in the United States do not file beneficial ownership information reports, so a new Arizona LLC has no BOI filing (current position: Not required for US-formed companies).

Step 6: transaction privilege tax and other registrations

Arizona has no general state business license. What most businesses need instead is a transaction privilege tax (TPT) license from the Arizona Department of Revenue. TPT is Arizona's version of sales tax, but legally it is a tax on the seller for the privilege of doing business, and it covers more activities than many states' sales taxes, including contracting and commercial leasing.

You apply once on AZTaxes.gov, listing every location and business classification. The state license fee is $12, and cities that levy a privilege tax add their own fee of up to $50 each, all collected through the same application. The state rate is 5.6%, and counties and cities add their own. Out-of-state sellers must register once their Arizona sales pass $100,000 a year. Our Arizona sales tax guide explains the classifications, city rates and filing frequency.

Employees. If you hire, register with the Department of Revenue for withholding and with the Department of Economic Security for unemployment insurance, and buy workers' compensation coverage. Our guide to hiring your first employee covers the federal side.

City and county permits. Some cities require their own business or regulatory licences for certain activities, and food businesses need county health permits. Check with your city before opening.

How Arizona LLC owners are taxed

Arizona's individual income tax is a flat 2.5% for all income levels, a rate that has applied since tax year 2023 and that the Department of Revenue uses for 2026 estimated payments. Profit from a single-member or partnership-taxed LLC flows to the owners' Arizona returns at that rate. Arizona does not add a separate franchise tax or annual entity fee for LLCs.

Federal self-employment tax applies to the profit of members who work in the business. An S corporation election can reduce it once profits support a reasonable salary; see LLC vs S corp and how to pay yourself from an LLC before electing.

What it costs: a worked first-year budget

The table shows three realistic Arizona LLCs. ACC and TPT fees are official; the agent and newspaper lines are estimates and labelled as such. City TPT licence fees vary, so the table uses the per-city maximum.

What the table leaves out. Contractors need a licence from the Registrar of Contractors before bidding most jobs, and that costs far more than the LLC filing. Insurance, county health permits, signage permits and professional fees also sit on top.

Year two and after. Arizona charges LLCs nothing to stay registered, so your recurring state costs are TPT city renewals and any agent service. Compare that with neighbouring states that charge every year: a Colorado LLC pays a periodic report fee annually, and a Washington LLC pays an annual report fee.

Worked examples

A Phoenix IT consultant. Elena files articles in eCorp on February 3, 2026, names herself as statutory agent at her Phoenix home office, accepts the appointment from the ACC email and pays $50. Because her agent address is in Maricopa County, the ACC posts the notice and she publishes nothing. She sells only services that are not taxable, so she needs no TPT license, and her profit is taxed at 2.5% on her Arizona return.

A Tucson boutique on a deadline. Marco and Jess have a lease starting in ten days. They reserve "Sonoran Thread LLC" for $10, then file the articles with the $35 expedite fee, listing both as members. Jess, the statutory agent, accepts that afternoon and the filing is approved. They apply on AZTaxes.gov for a TPT license covering the state and the City of Tucson before opening.

A Prescott contractor who must publish. Darnell lives in Yavapai County and serves as his own statutory agent. After the ACC approves his articles, he books three consecutive notices in a Prescott newspaper of general circulation, well inside the 60 days window, and the paper files the affidavit for him. He then applies for his contractor licence and a TPT license under the contracting classification.

Arizona LLC launch checklist

0/10

• Name searched in eCorp and distinguishable without the LLC ending
• Statutory agent with an Arizona street address who will accept online
• Articles filed with members or managers (and 20% owners) listed; $50 paid
• Publication arranged within 60 days if the agent is outside Maricopa and Pima
• EIN obtained from the IRS
• Operating agreement signed by all members
• Business bank account opened in the LLC's name
• TPT license on AZTaxes.gov if you sell taxable goods or services
• Withholding, unemployment and workers' compensation before the first hire
• Calendar reminder to update the ACC within 60 days of any agent or address change

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Common mistakes and how to fix them

Publishing when you don't need to, or not publishing when you do. The test is the statutory agent's street address, not where you live or trade. A Flagstaff business with a Phoenix-based commercial agent is exempt; a Phoenix business whose agent lives in Pinal County is not.

Forgetting the 20% members. Manager-managed articles must list every member with 20% or more of capital or profits. Leaving one out can delay approval or require an amendment later.

Assuming "no annual report" means nothing can go wrong. An LLC with no statutory agent or principal address for 60 days, or that ignores a Commission notice, can be administratively dissolved under § 29-3708. Keep your agent and address current.

Paying look-alike mailers. The ACC has warned about solicitations sent to newly formed LLCs offering certificates for a fee. A certificate of good standing from the ACC costs $10, and LLCs file no annual report.

Starting sales before the TPT license. Arizona's TPT applies from the first taxable sale. Apply on AZTaxes.gov before opening day.

Official links

• Arizona Corporation Commission — eCorpName search, articles of organization, statements of change
• ACC — LLC fee schedule$50 articles, $35 expedite
• ACC — Articles of organization instructionsPublication instructions
• A.R.S. § 29-3201 — Articles and publication60 days to publish
• AZTaxes.govTPT license and returns
• IRS — Apply for an EINFree

Out-of-state LLCs doing business in Arizona

An LLC formed elsewhere that transacts business in Arizona registers with the ACC as a foreign LLC and must keep an Arizona statutory agent. Check the ACC's LLC fee schedule for the current foreign registration fee before filing. If you live and work in Arizona, forming here in the first place avoids a second state's fees and annual reports.

What to do next

Check your name with the LLC name checker, line up a statutory agent who will accept promptly, then file in eCorp and get your EIN the same day. Use the startup cost calculator to fold the $50 filing, any publication and your TPT license into your opening budget, and the sales tax calculator to price goods with Arizona TPT included. If you are still choosing a structure, read LLC vs sole proprietorship.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to start an LLC in Arizona?

The Arizona Corporation Commission charges $50 for articles of organization, plus $35 if you want expedited processing. If your statutory agent is outside Maricopa and Pima counties, add the cost of three newspaper notices, which varies by paper. A TPT license is $12 plus any city fees if you sell taxable goods. There is no annual report fee for LLCs.

Do I have to publish my Arizona LLC in a newspaper?

Only if your statutory agent's street address is outside Maricopa and Pima counties. Under A.R.S. § 29-3201, notice must run three consecutive times in a newspaper of general circulation in the agent's county within 60 days of filing. If the agent's address is in Maricopa or Pima County, the Commission posts the notice on its own website at no charge.

Does an Arizona LLC have to file an annual report?

No. The Arizona Corporation Commission requires annual reports only from corporations. An Arizona LLC has no annual report and no yearly state fee, but it must keep a statutory agent and principal address on file and update the Commission when they change, or it can be administratively dissolved.

Can I be my own statutory agent in Arizona?

Yes, if you live in Arizona. A.R.S. § 29-3115 allows any individual resident of Arizona, or an entity authorised to do business in the state, to serve. The agent needs an Arizona street address and must accept the appointment, which the eCorp system handles with an online acceptance. Changing your agent later costs $5.

How long does it take to form an LLC in Arizona?

Regular processing takes longer than expedited, and the Commission posts current processing times on its website. Paying the $35 expedite fee speeds review, and online filings without uploaded documents can be approved the day the statutory agent accepts. Same-day ($200) and next-day ($100) services cost more.

What taxes does an Arizona LLC pay?

Profits pass through to the owners, who pay Arizona's flat 2.5% individual income tax plus federal self-employment tax. Businesses that sell taxable goods or services pay transaction privilege tax, Arizona's version of sales tax, at a state rate of 5.6% plus county and city rates, through AZTaxes.gov.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.A.R.S. § 29-3201 — Articles of organization — Arizona State Legislature · accessed 9 October 2026
2. 2.A.R.S. § 29-3115 — Statutory agent — Arizona State Legislature · accessed 9 October 2026
3. 3.A.R.S. § 29-3112 — Name — Arizona State Legislature · accessed 9 October 2026
4. 4.A.R.S. § 29-3708 — Administrative dissolution — Arizona State Legislature · accessed 9 October 2026
5. 5.Schedule of Fees — Limited Liability Companies (Rev. 3.2026) — Arizona Corporation Commission · accessed 9 October 2026
6. 6.Instructions L010i — Articles of Organization — Arizona Corporation Commission · accessed 9 October 2026
7. 7.Accelerated Services — Arizona Corporation Commission · accessed 9 October 2026
8. 8.Business Services FAQs — Arizona Corporation Commission · accessed 9 October 2026
9. 9.Form 140ES 2026 booklet — individual estimated tax — Arizona Department of Revenue · accessed 9 October 2026
10. 10.A.R.S. § 42-5005 — TPT licence — Arizona State Legislature · accessed 9 October 2026
11. 11.Get an employer identification number — IRS · accessed 9 October 2026
12. 12.Beneficial Ownership Information — FinCEN · accessed 9 October 2026