Form a Business in Arizona

Filing fees, deadlines, registered agent rules, and tax structure for Arizona, verified against the Arizona Corporation Commission, Corporations Division on Jun 11, 2026.

Arizona at a glance

LLC Formation
$50
Articles of Organization
Corp Formation
$60
Articles of Incorporation
Nonprofit Formation
$40
Articles of Incorporation: Nonprofit
Annual Report: LLC
Not required
annual filing
Annual Report: Corp
$45
annual filing
Registered Agent
Street address
Arizona address required

What makes Arizona different

  • Arizona uses the Arizona Corporation Commission (ACC), NOT a Secretary of State. AZ is one of only ~5 US states with this structure. The ACC is a constitutional body. All Corp, LLC, LP, LLP filings go to the ACC Corporations Division.
  • AZ LLCs have NO Annual Report requirement. Only Corps (for-profit and nonprofit) file annual reports. Once formed, AZ LLCs have ZERO recurring ACC obligations beyond keeping Statutory Agent current. Major lifetime savings.
  • Publication Requirement (AZ-specific quirk). Every new AZ LLC, for-profit Corp, and nonprofit Corp must publish a Notice of Formation in an approved newspaper for 3 consecutive publications within 60 days of formation. UNLESS the entity's known…
  • For-profit Corp Annual Report $45. Nonprofit Corp Annual Report $10. Due before anniversary date.
  • Formation: $50 LLC / $60 for-profit Corp / $40 nonprofit Corp standard. Expedite: +$35 (online same-day if Statutory Agent has signed M002/M003).
  • Personal Income Tax: 2.5% FLAT. Lowest in the US among states with income tax. Reformed in 2023 from progressive 2.59-4.5%. Major AZ migration draw.
  • Corporate Income Tax: 4.9% flat. Mid-low tier US Corp rate.
  • TPT (Transaction Privilege Tax) is AZ's sales tax but it's technically a "privilege tax" on businesses, NOT a sales tax on consumers. Pass-through to customers is allowed. State rate 5.6%, combined with local typically 7.5-11.2%.

Arizona tax structure

See your CPA for personalized tax analysis.

For detailed tax planning, see the Arizona Corporation Commission, Corporations Division and the Arizona Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Arizona?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Arizona ruleset (re-verified quarterly against Arizona Corporation Commission, Corporations Division).

Filing portal: https://ecorp.azcc.gov/