Key figures
Arkansas compliance
2026, with sources
Qualifying a Delaware corporation
A Delaware corporation doing business in Arkansas qualifies with the Secretary of State’s Business & Commercial Services division and appoints an Arkansas registered agent. After that, the recurring Secretary of State filing is the annual franchise tax report, due May 1, which doubles as the annual report.
A spring-heavy calendar
For a calendar-year company, Arkansas’s filings bunch up: W-2s and 1099s with the ARW-3 by January 31, the AR3MAR withholding reconciliation by February 28, the corporate return by April 15, and the franchise tax report by May 1. Unclaimed property follows on November 1 — with a negative report required even when there is nothing to remit.
A two-person startup that qualifies in Arkansas in June 2026 and hires its first Little Rock employee in July files its first franchise tax report by May 1, 2027, its first corporate return for 2026 by April 15, 2027, and its first unclaimed property report — likely negative — by November 1.
Local licenses
Arkansas has no general state business license. Cities issue local business licenses, and sales tax permits come from DFA through ATAP.
Deadlines
- May 1Annual franchise tax report and payment
- Apr 15 for calendar-year corporationsCorporation income tax returnAR1100CT
- Nov 1Unclaimed property report and payment (negative report required)
The federal baseline
This page covers what Arkansas adds. The federal rules underneath it apply here too.
Common questions
Does Arkansas have a franchise tax?
Yes. Arkansas corporations, including qualified foreign corporations, file an annual franchise tax report with the Secretary of State by May 1. It is measured on capital stock, not income, so it is owed in loss years. The Secretary of State publishes the rate, the minimum and the late-filing penalty.
Do we file an unclaimed property report with nothing to report?
Yes. Arkansas is one of the states that requires a negative unclaimed property report — a filing that says there is nothing to report — by November 1, so a startup with no uncashed checks still files.
Compliance next door
- MOMissouri complianceQualify with the Secretary of State for $155, file a $20 online annual report in the qualification month each year, and file the MO-1120 by the 15th day of the fourth month.
- TNTennessee complianceTennessee compliance is a certificate of authority, an annual report by April 1, the FAE170 by April 15, the business tax wherever receipts reach $100,000, and an unclaimed property report each November 1.
- MSMississippi complianceMississippi compliance is a $500 certificate of authority, a $25 annual report, the corporate income and franchise tax return by the 15th day of the fourth month, and an unclaimed property report by November 1.
- LALouisiana complianceQualify with the Secretary of State ($155 from Oct 1, 2026), file a $35 annual report each anniversary, and file the CIFT-620 by May 15. The franchise tax is gone for 2026 periods.
- TXTexas complianceRegister on Form 301 with the Secretary of State, then file a franchise tax report or Public Information Report with the Comptroller every May 15, even when no tax is due.
- OKOklahoma complianceQualify with the Secretary of State (minimum $300), pay the $100 registered agent fee by July 1 each year, and file Form 512 30 days after the federal deadline.
More of the Arkansas guide
- AccountingAccounting and state tax in ArkansasCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in ArkansasSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in ArkansasPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in ArkansasWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in ArkansasCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.