Arizona LLC Cost: $50 Filing + No Annual Report (2026)

Forming an LLC in Arizona costs $50 standard or $85 expedited to file Articles of Organization. No annual report. No franchise tax. The only catch: a publication requirement ($30-$300, county-dependent) — automatically handled by the AZCC for Maricopa County (Phoenix) and Pima County (Tucson) filers. Five-year cost: $50-$350 depending on county. Arizona’s flat $50 ($85 expedited) is among the lowest filing fees in the country.

Reviewed by Soft Crown Editorial Team — fact-checked against primary government sources • Last updated 2026-04-25 • 4 primary government sources cited

TL;DR

Arizona LLCs file Articles of Organization with the Arizona Corporation Commission for $50 standard or $85 expedited. There is no annual report and no franchise tax. The publication requirement — 3 weeks in 1 newspaper of general circulation in the formation county — applies only to LLCs formed outside Maricopa and Pima counties. For Phoenix and Tucson founders, the AZCC handles publication automatically with no additional cost. For other counties, publication runs $30-$300. Personal income tax is 2.5% flat (2026, the lowest flat rate in the US).

Arizona LLC cost breakdown (2026)

Line item	Cost	Source
Articles of Organization (standard)	$50	azcc.gov
Articles of Organization (expedited)	$85	azcc.gov
Publication (Maricopa, Pima counties)	$0 (handled by AZCC)	azcc.gov
Publication (other counties)	$30-$300	azcc.gov publication FAQ
Annual Report	$0 (not required)	azcc.gov
Franchise Tax	$0	n/a
Statutory agent change	$5	azcc.gov
Certified copy	$15	azcc.gov
Year 1 total (Maricopa/Pima)	$50
Year 1 total (other counties)	$80-$350
Year 2+ ongoing	$0
5-year total (Maricopa)	$50

All figures verified 2026-04-25 from primary Arizona state sources.

Why Arizona is one of the cheapest western states

Arizona ranks in the bottom 5 nationally for total LLC ownership cost. The combination is hard to find:

• $50 filing fee (or $85 expedited)
• $0 annual report — Arizona is one of only 7 zero-fee states.
• $0 franchise tax — no state-level entity tax.
• 2.5% flat personal income tax — the lowest flat rate in the country (2026).
• No publication cost in Maricopa/Pima — covering ~75% of Arizona’s population.

Compared to neighboring states: Nevada ($425 + $350/yr), California ($70 + $800/yr), New Mexico ($50 + $0), Utah ($54 + $18/yr). Arizona is competitive with New Mexico for absolute cheapest 5-year cost (both $50 in the cheapest case).

The pitch loses some shine outside Phoenix and Tucson. A founder in Flagstaff (Coconino County) pays the $50 filing + ~$200 publication. Still cheaper than most states, but not the rock-bottom $50 of Phoenix.

Filing steps (DIY, no service)

1. Pick a name — search availability via the AZCC eCorp portal. Names must include “Limited Liability Company,” “LLC,” or “L.L.C.”
2. Designate a statutory agent (Arizona’s term for registered agent) — must have an Arizona street address.
3. File Articles of Organization — $50 standard or $85 expedited. File online via eCorp portal.
4. Get a federal EIN — free at irs.gov.
5. Publish notice (only outside Maricopa/Pima) — within 60 days of formation, publish in a newspaper of general circulation for 3 consecutive weeks. Get publisher’s affidavit.
6. Draft an operating agreement — not required by Arizona law but recommended.
7. Register with Arizona Department of Revenue — Transaction Privilege Tax (Arizona’s name for sales tax) if selling tangible goods. Free.
8. Open a business bank account — Arizona-located banks (BMO, JPMorgan Chase, Wells Fargo) accept AZ LLC documents.
9. File FinCEN BOI report — within 30 days of formation. Free at fincen.gov/boi.
10. Calendar nothing for AZCC — no annual report required.

Standard online filings via eCorp are processed within 14-16 business days. Expedited filings ($85 fee) are processed within 4-6 business days.

Page-unique facts

• Arizona uses “Corporation Commission” not “Secretary of State” for entity filings. AZCC is one of three state-level commissions in the US handling LLC filings (Hawaii and New Mexico use traditional SOS).
• Arizona has the lowest flat personal income tax rate in the country. 2.5% flat, effective 2023 (HB 2293).
• Maricopa and Pima counties auto-handle publication. No additional cost or filing required for the ~75% of Arizona’s population in these counties.
• Arizona is one of 11 states allowing Series LLCs — A.R.S. § 29-3401 et seq. Each series within a master LLC has separate liability shielding.
• Statutory agent service market is competitive in Arizona. Local Phoenix-area RA services start at $39/yr, undercutting national services like Northwest ($125/yr).

Frequently asked questions

Does Arizona require LLC publication?

Yes — except in Maricopa and Pima counties. In Maricopa (Phoenix metro) and Pima (Tucson) counties, the AZCC handles publication automatically with no additional cost or filing. In other counties, you must publish notice of formation in a newspaper of general circulation for 3 consecutive weeks within 60 days of formation. Cost: $30-$300 depending on the county and newspaper. Source: azcc.gov publication FAQ, verified 2026-04-25.

Why is Arizona’s filing fee so low?

Arizona’s $50 fee (or $85 expedited) is among the lowest nationally. The Arizona Corporation Commission keeps fees low to encourage business formation — a deliberate state policy that has held since the LLC statute was modernized in 2018. Combined with no annual report and no franchise tax, AZ is in the cheapest tier for ongoing LLC ownership. Source: azcc.gov.

Can I avoid Arizona’s publication requirement?

If you form in Maricopa or Pima County (Phoenix or Tucson), the AZCC handles publication automatically — no separate cost or filing. In other counties, publication is required. Strategic founders in northern Arizona sometimes use a Phoenix-based statutory agent address to qualify for Maricopa auto-publication. Verify with an Arizona business attorney before structuring the address this way. Source: azcc.gov publication FAQ.

Does Arizona allow Series LLCs?

Yes — A.R.S. § 29-3401 et seq. Each series within a master Series LLC has separate liability shielding. Filing fee for a Series LLC is the standard $50 (no premium for the series structure). Common pattern for Phoenix and Scottsdale real estate investors holding multiple properties. Source: Arizona Revised Statutes Title 29.

Why is Arizona’s Corporation Commission different from a Secretary of State?

Arizona is one of three US states (along with New Mexico and Hawaii) that uses a Corporation Commission rather than a Secretary of State for business entity filings. The Arizona Corporation Commission (AZCC) was established by Article XV of the Arizona Constitution at statehood (1912) and is the only constitutional regulatory body in Arizona — its three commissioners are popularly elected and have rate-setting authority over public utilities in addition to corporate filings. For LLC founders, the practical difference is the URL (azcc.gov instead of sos.az.gov) and the fact that AZCC operates under separate constitutional rules from the executive branch. Filing forms, fees, and process are otherwise comparable to traditional SOS states. The American Bar Association Section of Business Law maintains comparison tables for non-SOS filing jurisdictions.

What changed about Arizona’s publication requirement in recent years?

Arizona’s publication requirement still exists in A.R.S. § 29-3201, but the Maricopa and Pima County exemption has been the key practical change since 2020. AZCC now handles publication automatically for filings designating registered agents in Maricopa County (Phoenix metro, ~62% of Arizona’s population) and Pima County (Tucson, ~13% of population) — meaning roughly 75% of Arizona LLC formations have zero publication cost. For other counties (Coconino/Flagstaff, Yavapai/Prescott, Mohave/Lake Havasu), publication is still required at $30-$300 in a newspaper of general circulation for three consecutive weeks within 60 days of formation. The IRS treats AZ LLCs identically to any other state for federal classification — see IRS Arizona Small Business Resources.

State quirk: the Maricopa/Pima publication exemption

Arizona’s publication requirement is unique in that the AZCC handles it automatically and for free for the ~75% of LLCs designating registered agents in Maricopa County (Phoenix) or Pima County (Tucson). For these two counties, publication is a paperwork formality the AZCC publishes via its own designated newspaper, with no separate cost or filing. For all other counties, publication is still required ($30-$300, county-dependent) within 60 days of formation. Arizona is also one of only two US states (with Mississippi) that has a constitutional Corporation Commission rather than a Secretary of State for entity filings — a structure dating to Arizona statehood in 1912 — and has the lowest flat personal income tax rate in the country at 2.5% (effective 2023, HB 2293, replacing the previous graduated system).

Common mistake in Arizona

The most common Arizona LLC mistake is filing with a registered agent address in Coconino, Yavapai, or Mohave county and missing the publication requirement that Maricopa/Pima filers don’t have. Publication is due within 60 days of formation in non-exempt counties; missing it is a compliance defect that can be raised in court if the LLC ever needs to enforce a contract. The fix is straightforward (pay $30-$300 for back-publication) but founders often discover the gap years later when reviewing entity status during a sale or refinance.

Sources

1. Arizona Corporation Commission Corporations — last verified 2026-04-25
2. Arizona Corporation Commission eCorp Portal — last verified 2026-04-25
3. Arizona Department of Revenue — last verified 2026-04-25
4. Arizona Revised Statutes Title 29 (LLC Act) — last verified 2026-04-25
5. IRS Arizona Small Business and Self-Employed Resources — last verified 2026-04-25
6. American Bar Association Section of Business Law — last verified 2026-04-25

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Arizona LLC fees directly from azcc.gov on a quarterly cycle. Connect on LinkedIn.

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Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.