Arkansas
Arkansas business compliance calendar
What Arkansas asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual franchise tax report, by May 1 each year, with the Arkansas Secretary of State | $150 minimum (0.3% of outstanding capital stock for stock corporations) | $25 late penalty plus interest; charter revoked after continued failure |
| LLCs | Annual franchise tax report, by May 1 each year, with the Arkansas Secretary of State | $150 | $25 late penalty plus interest; charter revoked after continued failure |
| Partnerships | Annual franchise tax report, by May 1 each year, with the Arkansas Secretary of State | $150 | $25 late penalty plus interest; charter revoked after continued failure |
| Nonprofits | Annual report, by August 1 each year, with the Arkansas Secretary of State | No fee | Revocation after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Arkansas return by the 15th day of the fourth month after the year ends, with the Arkansas Department of Finance and Administration.
- Personal income tax
- Yes. S corporations and partnerships file a Arkansas information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Arkansas Secretary of State, Arkansas Department of Finance and Administration
All Arkansas rules in the pack
- Arkansas annual franchise tax reportby May 1 each year
- Arkansas annual franchise tax reportby May 1 each year
- Arkansas annual franchise tax reportby May 1 each year
- Arkansas nonprofit annual reportby August 1 each year
- Arkansas charitable organization annual reportby the last day of the 6th month after the fiscal year ends (the last day of June for a calendar year)
- Arkansas corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Arkansas corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Arkansas pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Arkansas personal income tax return with business incomeby April 15 each year
- Arkansas unemployment insurance wage reportby the last day of the 1st month after each quarter
- Arkansas annual withholding reconciliationby January 31 each year
- Arkansas sales tax returnby the 20th day of the 1st month after each quarter