Filing Frequency: Annual
State Fees & Due Dates:
Corporations With Stock - Franchise Tax - Minimum $150 - May 1 of the year. Corporations with stock pay 0.3% of their total outstanding capital stock or $150, whichever is greater.
Corporations Without Stock - Franchise Tax - $300 - May 1 of the year.
LLCs - Franchise Tax - $150 - May 1 of the year.
Non Profits, Cooperatives, and Religious Corporations - Annual Report - $0 - August 1 of the year.
LPs - Annual Report - $0 - May 1 of the year.
LLPs - Annual Report - $15 - April 1 of the year.
LLLPs - Annual Report - $15 - May 1 of the year.
Late Fees:
Arkansas LLCs and Corporations (with and without stock) will be charged a $25 late fee. In addition, they will be charged 10% interest on the total amount due. Interest will continue to accrue each year; however, your total penalty will not exceed two times the original amount due.
Arkansas LLPs won’t be charged a late fee, but the state will send you a notice of its intent to dissolve your partnership if you fail to file within 60 days of your due date.
Arkansas LPs and LLLPs won’t face any late fees or penalties, but they will no longer be considered current with the state.