Arkansas Annual Report 2026: The Franchise Tax Report

Search for the Arkansas annual report and you land on a filing the state names differently: the Annual LLC Franchise Tax Report. One document updates your entity information and pays a flat $150 tax, and it is due to the Arkansas Secretary of State by May 1. The details below are current for 2026.

Key Facts

Arkansas's Annual Report Is a Franchise Tax Report

Arkansas merged the two concepts. Instead of an information-only report plus a separate tax, LLCs file a single Annual LLC Franchise Tax Report that confirms the registered agent, principal office, and member or manager roster while remitting the tax.

Two administrative notes. First, the report is filed with the Secretary of State, not the Department of Finance and Administration; a brief transfer of franchise tax duties to DFA around 2021 was reversed, and ATAP plays no role here. Second, the report cannot carry other updates: name changes and mergers require their own Business and Commercial Services forms.

2026 Due Date for the Arkansas Annual Report: May 1

The window opens January 1 and closes May 1. There is no grace period; the report is delinquent on May 2.

• Postmark rule. Mailed reports are judged by USPS postmark under A.C.A. § 26-18-105. Postage meter dates do not count.
• No extensions. Acts 1046 and 1140 of 1991 eliminated them.
• First-year exemption. A new LLC owes its first report in the calendar year after formation, not the year it forms.

The Arkansas Annual Report Fee: $150, No Sliding Scale

Every LLC and PLLC pays the same flat $150, whether the company earned millions or sat dormant. Foreign LLCs registered in Arkansas file the same form for the same $150. Paying online adds a card processing charge of roughly $5.

For context across entity types: corporations calculate 0.3% of Arkansas-apportioned capital stock with a $150 floor ($300 flat for non-stock), nonprofits file a no-fee report due August 1, and LP, LLP, and LLLP partnerships file a $15 report, also due August 1.

How to File, Step by Step

1. Locate your entity's filing number in the Secretary of State's business search.
2. Open the online system at sos-franchise.ark.org, or print the paper report from the franchise tax forms page.
3. Verify the registered agent and address information on record; correct anything stale.
4. Remit the $150 and submit before May 1, allowing postmark time for mail.
5. File the confirmation away with your records.

One wrinkle from the state's instructions: if no form has reached you by March 20, request paper forms in writing, or simply use the fillable PDF or online filing via the franchise tax page.

Miss May 1 and the Meter Starts: Penalty, Interest, Revocation

Delinquency begins May 2. A.C.A. §§ 26-54-107 and 26-54-114 impose a $25 penalty plus interest computed at .000274 per day on the deficiency, close to 10% a year. Sustained delinquency ends in revocation of the charter under A.C.A. § 26-54-111, and a revoked entity must file every back report and pay every accumulated amount before reinstatement.

How Arkansas Registered Agent.co Helps

As your registered agent we track the May 1 deadline, send reminders in advance, and scan any Secretary of State mail about late notices or compliance actions the same day it arrives. Filing the report and paying the $150 remain your side of the table; keeping you informed is ours. This monitoring is part of the $99/year service, nothing extra.

Order Here Want deadline coverage built into your agent service? Enroll here or contact us with questions.