Arkansas Business Filing Deadlines & Ongoing Requirements
Arkansas ongoing requirements
Recurring filings
- File Annual Franchise Tax Report (LLCs, corporations and nonprofits): every year by May 1; fee $150.
- (limited partnerships): every year by May 1; fee $15.
- (limited liability partnerships): every year by April 1; fee $15.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Arkansas Department of Finance and Administration. Official page
- Business-level tax: Corporate income tax and franchise tax.
- Sales tax: get a Arkansas sales tax permit from Arkansas Department of Finance and Administration before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are collected through the state return.
- If you have employees, withhold Arkansas income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Arkansas Division of Workforce Services. The 2026 taxable wage base is $7,000 per employee; experience-rated rates run from 0.1% to 6%. Official page
- New employers start at 1.8%.
- Workers' compensation through Arkansas Workers' Compensation Commission and private insurers. Required when: 3 employees
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Arkansas Secretary of State. Official page
- A trade name (DBA) is registered with the County clerk.
Agencies
- Business filings and annual reports: Arkansas Secretary of State. Official page
- Taxes: Arkansas Department of Finance and Administration. Official page
- Unemployment insurance and labor rules: Arkansas Division of Workforce Services. Official page
- Workers' compensation: Arkansas Workers' Compensation Commission.
- Contractor licensing: Arkansas Contractors Licensing Board.
- Real estate licensing: Arkansas Real Estate Commission.
- Alcohol licensing: Arkansas Alcoholic Beverage Control Division.
- Child care licensing: Arkansas DHS Division of Child Care and Early Childhood Education.
- Health facility licensing: Arkansas Department of Health.
Exceptions to watch
- City business license (City clerk): Many Arkansas municipalities require a local business license.
- Cannabis: medical licensing only, regulated by Arkansas Medical Marijuana Commission (licensing) and Alcoholic Beverage Control Division (enforcement).
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Arkansas
Choose a city to see its full list.