Arizona AZ

Filing the Articles of Organization in Arizona costs $50. After that, expect $0 (Arizona has no annual report for LLCs). No annual report or franchise tax for LLCs. Arizona asks for periodic updates to the Corporation Commission only when contact information changes. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Yes. Arizona requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Yes. Arizona does not require US citizenship, residency or an SSN to own an LLC; you need a Arizona registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Arizona publishes, since member or manager names may appear in public filings. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.

Yes. Flat 2.5% since 2023. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 4.9% on net income.

Arizona still requires a notice of the LLC filing to be published within 60 days, but if your statutory agent's address is in Maricopa or Pima County the Corporation Commission posts the notice on its website automatically. Outside those counties you must run it in a local newspaper, which typically costs about $30–$300.