How to Form an LLC in Arizona (2026)
Reviewed by DocDraft Legal Team · Arizona · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Arizona means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In Arizona you create an LLC by filing the Articles of Organization with the Arizona Corporation Commission and paying a $50 filing fee. Two features make Arizona different from most states. First, Arizona does not charge LLCs an annual franchise tax and does not require an annual report, so the ongoing state cost is unusually low. Second, most new Arizona LLCs must publish a notice of formation in a county newspaper within 60 days after the Commission approves the filing, a step only a handful of states still require. Arizona LLCs are governed by the Arizona Limited Liability Company Act in Title 29, Chapter 7 of the Arizona Revised Statutes. This guide explains what an LLC is, the exact Arizona steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in Arizona
Where are you in forming your LLC?
DocDraft provides document preparation, not legal advice.
How do you form an LLC in Arizona?
File the Articles of Organization with the Arizona Corporation Commission and pay the $50 filing fee. You must name a statutory agent with an Arizona street address who agrees to accept legal papers for the company. Within 60 days after the Commission approves the filing, most LLCs must publish a notice of formation in a county newspaper.
Does an Arizona LLC pay a franchise tax or file an annual report?
No. Arizona does not impose an annual franchise tax on LLCs, and it does not require an LLC to file an annual report with the Arizona Corporation Commission. This keeps the ongoing state cost of an Arizona LLC low compared with states that charge a yearly report fee or a minimum franchise tax every year.
Does Arizona require newspaper publication to form an LLC?
Usually yes. Within 60 days after the Arizona Corporation Commission approves your LLC, you must publish a notice of formation for three consecutive publications in a newspaper in the county of your known place of business. LLCs whose statutory agent address is in Maricopa or Pima county are exempt, because the Commission posts those notices online.
How long does it take to form an LLC in Arizona?
Timing depends on the Arizona Corporation Commission's current workload. As of December 2025, standard processing runs about 9 to 11 business days after you submit the Articles of Organization. Expedited processing is available for an added fee. Your LLC exists once the Commission approves the filing, not when you submit it.
Arizona LLC formation at a glance
You form an Arizona LLC by filing the Articles of Organization with the Arizona Corporation Commission for a $50 filing fee, submitted online through the Commission's eCorp portal. What sets Arizona apart is what it does not charge. Arizona imposes no annual franchise tax on LLCs and requires no annual report, so once the company is formed there is no recurring state filing fee to keep it alive, unlike most states. The trade-off is a publication step. Within 60 days after the Commission approves the filing, most new LLCs must publish a notice of formation for three consecutive publications in a newspaper of general circulation in the county of the LLC's known place of business. LLCs whose statutory agent is located in Maricopa or Pima county are exempt, because the Commission publishes those notices on its own website. Every LLC must name and maintain a statutory agent, Arizona's term for a registered agent, with a physical Arizona street address. Standard processing runs about 9 to 11 business days as of December 2025. The governing statute is the Arizona Limited Liability Company Act, Title 29, Chapter 7 of the Arizona Revised Statutes, sections 29-3101 and following.
Forming a two-owner Arizona LLC, step by step
Suppose two friends in Flagstaff want to open a small design studio as an LLC. First they search the Arizona Corporation Commission's entity search to confirm their name is available and includes a designator such as LLC, and they can reserve the name with the Commission for a $10 fee while they prepare paperwork. Next they appoint a statutory agent: one owner lives in Arizona and agrees to serve, using an Arizona street address, not a P.O. box, where legal papers can be delivered, and the agent signs an acceptance. They then file the Articles of Organization through the Commission's eCorp portal and pay the $50 filing fee. The LLC legally exists once the Commission approves it. Because their known place of business is in Coconino county, not Maricopa or Pima, they must publish a notice of formation for three consecutive publications in a newspaper of general circulation in Coconino county within 60 days of approval. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Arizona does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Arizona requires no annual report and no franchise tax, so once formation and publication are done there is no recurring Commission filing to calendar, though they keep the statutory agent's information current.
Relevant Laws
Arizona Limited Liability Company Act (A.R.S. Title 29, Chapter 7, §§ 29-3101 et seq.)
The Arizona LLC Act governs the formation, management, and dissolution of every Arizona LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the statutory agent requirement, and the default rules for member-managed and manager-managed companies. This modern act replaced Arizona's older LLC statute and applies to LLCs formed under current law.
A.R.S. § 29-3201 (Articles of Organization)
Requires an LLC to be formed by delivering Articles of Organization to the Arizona Corporation Commission for filing. The articles state the LLC's name, its known place of business in Arizona, its statutory agent and that agent's address, and whether the company is member-managed or manager-managed. The filing fee for the Articles of Organization is $50.
A.R.S. § 29-3201 (Publication of notice within 60 days)
Requires most new LLCs to publish a notice of the filing of the Articles of Organization within 60 days after the Arizona Corporation Commission approves them. The notice must run for three consecutive publications in a newspaper of general circulation in the county of the LLC's known place of business. LLCs whose statutory agent is in Maricopa or Pima county are exempt because the Commission publishes the notice online.
A.R.S. § 29-3115 (Statutory agent)
Requires every Arizona LLC to designate and continuously maintain a statutory agent in Arizona. The agent, an individual who resides in Arizona or a business entity authorized to operate in the state, receives lawsuits and official notices for the company. The agent must accept the appointment, and the agent's Arizona street address goes on the Articles of Organization.
Arizona Corporation Commission (no annual report for LLCs)
Unlike corporations, Arizona LLCs do not file an annual report with the Arizona Corporation Commission and pay no annual report fee. Arizona also charges no annual franchise tax on LLCs. Once the LLC is formed and, where required, the publication step is complete, there is no recurring Commission filing needed to keep the LLC in existence, though the statutory agent must be kept current.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Arizona LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from Arizona's state rules.
Regional Variances
How forming an LLC in Arizona differs from other states
The 60-day newspaper publication requirement
This is the headline difference. Under the Arizona LLC Act, most new LLCs must publish a notice of formation for three consecutive publications in a county newspaper within 60 days after the Arizona Corporation Commission approves the filing. Only a few states, such as New York and Nebraska, still require this. LLCs whose statutory agent is in Maricopa or Pima county are exempt because the Commission posts the notice online.
No franchise tax and no annual report
Arizona charges LLCs no annual franchise tax and requires no annual report with the Corporation Commission, so there is no recurring state filing fee to keep the LLC alive. Many states charge an annual report fee, and some, like California, add a minimum franchise tax every year. Arizona's ongoing state cost is close to zero once the LLC is formed.
Statutory agent, not registered agent
Arizona calls the person or company that accepts legal papers the statutory agent rather than the registered agent used in most states. The role is the same. The agent must have a physical Arizona street address and must formally accept the appointment. You list the statutory agent on the Articles of Organization.
Filed with the Corporation Commission, not the Secretary of State
Arizona LLC filings go to the Arizona Corporation Commission, Corporations Division, not the Secretary of State that handles LLCs in most states. The formation document is the Articles of Organization, filed online through the Commission's eCorp portal. Knowing the correct agency avoids sending forms and fees to the wrong office.
Low $50 filing fee
Arizona's $50 fee to file the Articles of Organization is among the lower formation fees in the country, well below states that charge $200 or more. Combined with no annual report and no franchise tax, this makes the total lifetime state cost of an Arizona LLC low, though the publication step adds a one-time newspaper cost for LLCs outside Maricopa and Pima counties.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Arizona Corporation Commission's entity search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Commission for a $10 fee while you prepare your Articles of Organization.
Appoint a statutory agent
Before filing days after startingArizona requires a statutory agent with a physical Arizona street address who agrees to accept legal documents for the company. Decide whether you, a co-owner who lives in Arizona, or a commercial statutory agent service will serve, and have the agent sign the acceptance. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization with the Arizona Corporation Commission
To create the LLC days after startingFile the Articles of Organization with the Arizona Corporation Commission through the eCorp portal at ecorp.azcc.gov and pay the $50 filing fee. The LLC legally exists only once the Commission approves it. Keep the approval and any filed-copy confirmation as proof of formation.
Publish a notice of formation within 60 days if required
Within 60 days of approval days after startingUnless your statutory agent is in Maricopa or Pima county, publish a notice of formation for three consecutive publications in a newspaper of general circulation in the county of your known place of business within 60 days after the Commission approves the LLC. Keep the newspaper's affidavit of publication with your records.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Arizona's LLC act lets members govern the company through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
Register for Arizona transaction privilege tax if you sell taxable goods or services
Before making taxable sales days after startingArizona has no LLC franchise tax and no annual report, but if your business makes taxable sales you may need a transaction privilege tax license from the Arizona Department of Revenue. Confirm whether your activity is taxable and register before you begin. This is separate from the Corporation Commission formation steps.
Keep your statutory agent and known place of business current
Ongoing days after startingArizona does not require an annual report, but you must keep your statutory agent and known place of business up to date with the Corporation Commission. If the agent resigns or the address changes, file the appropriate change with the Commission so the LLC stays reachable for legal notices and remains in good standing.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Arizona Corporation Commission's entity search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Commission for a $10 fee while you prepare your Articles of Organization. | - | Before filing |
| Appoint a statutory agent | Arizona requires a statutory agent with a physical Arizona street address who agrees to accept legal documents for the company. Decide whether you, a co-owner who lives in Arizona, or a commercial statutory agent service will serve, and have the agent sign the acceptance. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the Arizona Corporation Commission | File the Articles of Organization with the Arizona Corporation Commission through the eCorp portal at ecorp.azcc.gov and pay the $50 filing fee. The LLC legally exists only once the Commission approves it. Keep the approval and any filed-copy confirmation as proof of formation. | - | To create the LLC |
| Publish a notice of formation within 60 days if required | Unless your statutory agent is in Maricopa or Pima county, publish a notice of formation for three consecutive publications in a newspaper of general circulation in the county of your known place of business within 60 days after the Commission approves the LLC. Keep the newspaper's affidavit of publication with your records. | - | Within 60 days of approval |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Arizona's LLC act lets members govern the company through an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| Register for Arizona transaction privilege tax if you sell taxable goods or services | Arizona has no LLC franchise tax and no annual report, but if your business makes taxable sales you may need a transaction privilege tax license from the Arizona Department of Revenue. Confirm whether your activity is taxable and register before you begin. This is separate from the Corporation Commission formation steps. | - | Before making taxable sales |
| Keep your statutory agent and known place of business current | Arizona does not require an annual report, but you must keep your statutory agent and known place of business up to date with the Corporation Commission. If the agent resigns or the address changes, file the appropriate change with the Commission so the LLC stays reachable for legal notices and remains in good standing. | - | Ongoing |
Frequently Asked Questions
An LLC, or limited liability company, is a business structure that separates the company from its owners as a matter of law. The owners, called members, are generally not personally liable for the company's debts or lawsuits, so a creditor usually cannot reach a member's home or personal savings for a business obligation. In Arizona, LLCs are created under the Arizona Limited Liability Company Act in Title 29, Chapter 7 of the Arizona Revised Statutes. It combines that liability protection with pass-through taxation and lighter paperwork than a corporation, which is why it is the most common structure for small Arizona businesses.
A sole proprietorship is not a separate legal entity, so the owner is personally on the hook for business debts and lawsuits. An Arizona LLC is separate: you file Articles of Organization with the Arizona Corporation Commission for a $50 fee, name a statutory agent, and gain liability protection for the members. A sole proprietor files nothing to form and pays nothing to the Commission, but carries full personal exposure. Both may still owe Arizona transaction privilege tax on taxable sales.
Yes. Statutory agent is Arizona's term for what most states call a registered agent. It is the person or company that agrees to receive lawsuits, tax notices, and other official mail for your LLC. The statutory agent must have a physical Arizona street address, not just a P.O. box, and must formally accept the appointment. You can serve as your own agent, name a co-owner who lives in Arizona, or hire a commercial service. You list the agent on the Articles of Organization.
No. Arizona charges LLCs no annual franchise tax and requires no annual report with the Corporation Commission, so there is no recurring state filing fee to keep the company alive. That is unusual; most states charge a yearly report fee, and some add a minimum franchise tax. You must still keep your statutory agent current, pay federal taxes, and register for and remit Arizona transaction privilege tax if your business makes taxable sales.
Within 60 days after the Arizona Corporation Commission approves your Articles of Organization, you must publish a notice of formation for three consecutive publications in a newspaper of general circulation in the county of your LLC's known place of business. Keep the newspaper's affidavit of publication with your records. LLCs whose statutory agent address is in Maricopa or Pima county are exempt, because the Commission posts those notices on its own website instead.
Yes. If your desired name is available, you can reserve it with the Arizona Corporation Commission for a $10 fee while you prepare your paperwork. First search the Commission's entity search to confirm the name is not already in use and includes a required designator such as LLC or Limited Liability Company. Reserving is optional; many filers skip it and simply include the name on the Articles of Organization when they file.
No. Arizona's $50 Articles of Organization filing fee is flat, whether your LLC has one member or several. Some states charge per member, but Arizona does not. A single-member Arizona LLC is taxed by the IRS like a sole proprietorship, and a multi-member LLC is taxed as a partnership by default. For multiple owners, putting ownership percentages and profit splits in an operating agreement is wise, and attorney review of that agreement is available as an option through DocDraft.
Other Arizona guides
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