Arizona Corporation cost

Forming a Arizona Corporation

You file Articles of Incorporation, For-Profit (Form C010) with Certificate of Disclosure with the Arizona Corporation Commission, Corporations Division. The state fee is $60. See the official fee.

File it yourself with the state →

Every year after

• Annual Report: $45, filed every year. Due: Due each year by the due date shown on the corporation's ACC record (based on the date of incorporation); may be filed up to 90 days early.
• First one: The first anniversary-based due date shown on the corporation's ACC record.
• If you're late: $9 per month penalty accrues after the deadline; continued non-filing leads to Pending Inactive status and administrative dissolution.
• Official report page

State taxes that apply even to a small Corporation

• Corporate income tax minimum: $50 — Every corporation required to file Form 120 pays a $50 minimum tax (A.R.S. 43-1111). LLCs taxed as partnerships or disregarded entities pay no entity-level minimum tax. source

Publication requirement

Arizona requires newspaper publication after formation. Notice of filing must be published after the ACC approves the Articles. If the statutory agent's street address is in Maricopa or Pima County, the ACC automatically posts the notice on its website at no cost; otherwise the entity must publish in a qualifying newspaper in the county. The approval letter explains how to publish.

Worth knowing

• Arizona LLCs file no annual report; corporations pay $45/year ($10 for nonprofits).
• Publication is required, but it is free and automatic if the statutory agent is in Maricopa or Pima County.
• Corporations must file a Certificate of Disclosure with their Articles.
• Corporations owe a $50 minimum state income tax each year.

Registered agent

Arizona requires a registered agent. Called a statutory agent; must be appointed at all times, have an Arizona street address, accept in writing, and the entity cannot be its own agent. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.