How to Start an LLC in Arizona (2026): Complete Guide for Non-US & US Founders

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Forming an LLC in Arizona costs $50 in state filing fees ($85 expedited) and takes six steps: choose a name, appoint an Arizona statutory agent, file Articles of Organization with the Arizona Corporation Commission, get an EIN, draft an operating agreement, and register for licenses or Transaction Privilege Tax (TPT) if you’ll be selling. Non-US founders need no US address, no SSN, and no visa — Arizona allows 100% foreign ownership. DIY cost: $50–$95; Registered Agents Inc will handle it for $100 + state fee, bundling the filing with a domain name, website, and 1 year of free registered agent service.

Why Arizona? The 2026 Case (Especially for Non-US Founders)

Arizona is one of the few states with no LLC annual report and no recurring entity fee — a structural cost advantage over states like California ($800 minimum franchise tax) or Delaware ($300 annual LLC tax).

For non-US founders, the practical details are what matter:

  • No US address required. You don’t need a US office, home, or mailing address. Your statutory agent’s Arizona address serves as your official point of contact.
  • 100% foreign ownership allowed. No US citizen or resident requirement for members or managers.
  • EIN without an SSN. Foreign founders apply on IRS Form SS-4 by fax or mail — a routine process thousands of non-resident founders complete yearly. See how to get an EIN as a foreigner.
  • Publication effectively waived in Phoenix/Tucson. Arizona still has a newspaper publication rule, but LLCs with a statutory agent in Maricopa or Pima County are exempt — the ACC publishes the information in its own database instead. You publish nothing and pay nothing.

One honest note: Arizona LLC ownership records are somewhat public through the ACC’s search database, so if owner privacy is your top priority, see our guide on the best state to form an LLC as a non-resident — Wyoming may suit you better.

Cost Breakdown: What Forming an Arizona LLC Actually Costs

All figures below are from the ACC’s official fee schedules (as of October 2026) — confirm at azcc.gov/corporations before filing; fees are nonrefundable.

Item Cost (as of Oct 2026)
Articles of Organization (Form L010), standard processing $50
Expedited processing add-on +$35 (total $85)
Next Day / Same Day / 2-Hour service +$100 / +$200 / +$400
Name reservation (optional, 120 days, non-renewable) $10 standard / $45 expedited
Annual report $0 — not required
Annual franchise tax $0 — none exists for LLCs
Certificate of Good Standing (optional) $10 standard / $45 expedited

The DIY route vs the done-for-you route

DIY minimum: $50–$85. If you file the Articles yourself online and skip expedited service where possible, the state fee is your only hard cost. Add the optional name reservation ($10) if you want to lock a name while you prepare.

Done-for-you: $100 + state fee. Registered Agents Inc forms your Arizona LLC for $100 plus the state filing fee — the filing, a domain name, a website, and 1 year of free registered agent service. Paying $100 to get every form right the first time beats fixing a rejected filing (rejections aren’t refunded).

Step 1: Choose and Check Your LLC Name

Arizona naming rules are straightforward:

  • The name must contain “Limited Liability Company,” “LLC,” or “L.L.C.”
  • It must be distinguishable from every entity already on file with the ACC — a real difference, not just a plural or a different suffix.
  • Restricted words like “Bank,” “Trust,” or “Attorney” need additional approvals; avoid them unless your business qualifies.

Check availability free on the ACC’s entity search at azcc.gov. Search close variants too, not just your exact name. If the name is taken, you can reserve one for 120 days for $10 — useful while you prepare documents.

Non-US founder tip: For a non-Latin brand name, pick a clean Latin-alphabet version for the legal entity name and keep your trading brand separate — this avoids headaches with banks, payment processors, and the IRS later.

Step 2: Appoint an Arizona Statutory Agent

Arizona doesn’t say “registered agent” — it says statutory agent. Same job, different label. Your statutory agent must:

  • Be an Arizona resident individual or a company authorized to do business in Arizona
  • Have a physical street address in Arizona (a P.O. box is not enough)
  • Be available during normal business hours to accept legal documents
  • Sign an acceptance form — critical in Arizona. Your Articles will be rejected if the statutory agent’s signed acceptance isn’t in the ACC’s system when your filing is examined.

You can serve as your own agent only with an Arizona address and reliable business-hours availability — which rules out virtually every non-US founder. Use a commercial statutory agent service instead.

If you’re still deciding who should fill this role, read do I need a registered agent? — the responsibilities are identical to a statutory agent.

Step 3: File Articles of Organization (Form L010)

This is the filing that legally creates your LLC. File online through the ACC’s Arizona Business Center (arizonabusinesscenter.azcc.gov) — it replaced the older eCorp portal on January 12, 2026, so guides referencing eCorp logins are outdated. Mail filings go to the ACC Corporations Division, 1300 W. Washington St., Phoenix, AZ 85007.

Your Articles of Organization (Form L010) must include:

  • The LLC’s name
  • The statutory agent’s name and Arizona street address
  • Your principal business address (for a non-US founder, this can be your foreign address)
  • Member-managed or manager-managed — plus the required structure attachment (Form L040 for manager-managed, Form L041 for member-managed). Filings are rejected without it.
  • The organizer’s signature

Fees and timing (as of October 2026): $50 standard, $85 expedited. The ACC’s published wait times show roughly 12 business days for regular and 6 business days for expedited LLC filings; next-day, same-day, and 2-hour services cost more. Faster service moves your document to the front of the queue — it does not guarantee approval, so get the paperwork right the first time.

Step 4: Get Your EIN from the IRS

Your Employer Identification Number is the LLC’s federal tax ID. You need one to open a US business bank account, file federal taxes, and hire employees.

  • US founders with an SSN: Apply free online at irs.gov and receive the EIN immediately.
  • Non-US founders without an SSN: Complete IRS Form SS-4 and fax it to +1-304-707-9471 (foreign applicants) or mail it. Write “Foreign” in the SSN field. Expect 4–6 weeks by mail, faster by fax. The IRS issues EINs to foreign-owned LLCs routinely.

You can’t get an EIN for a foreign-owned LLC through the online application without an SSN or ITIN. Our walkthrough covers every line of the form: how to get an EIN as a foreigner.

Step 5: Draft an Operating Agreement

Arizona does not require an operating agreement and the ACC won’t ask for one — but have one anyway. It’s the private contract governing ownership percentages, profit distribution, decision-making, and what happens when a member leaves.

Why it matters especially for non-US founders:

  • Banks and payment processors ask for it when foreign-owned LLCs open accounts or apply for Stripe/PayPal.
  • Single-member LLCs: a signed one-page agreement stating sole ownership with full authority is enough — and it strengthens your liability shield.
  • Multi-member LLCs: with partners in different countries, spell out contributions, profit splits, and dispute resolution in writing before revenue flows.

Keep it signed with your formation documents. It never gets filed with the state.

Step 6: Licenses, TPT Registration & Publication

Three post-formation items, in order of importance:

Arizona Transaction Privilege Tax (TPT)

Arizona doesn’t have a traditional sales tax — it has a Transaction Privilege Tax, a tax on the privilege of doing business, passed to customers like a sales tax. If you sell tangible goods or certain services in Arizona, register for a TPT license with the Arizona Department of Revenue (via AZTaxes.gov) before selling. Digital products and most services sold from abroad to US customers generally don’t trigger TPT — but confirm for your specific activity.

Local business licenses

Arizona has no general state business license, but cities and counties do — Phoenix, Tucson, Mesa, and most municipalities require one with annual renewal. Check the city where your statutory agent is located and anywhere you have a physical presence.

Newspaper publication

Arizona has not eliminated its publication requirement (A.R.S. § 29-3201): new LLCs must publish a formation notice three times within 60 days in their statutory agent’s county. But LLCs with an agent in a county over 800,000 in population — Maricopa (Phoenix) and Pima (Tucson), where nearly every commercial agent operates — are exempt; the ACC publishes the information in its own database instead. With a professional agent, you do nothing and pay nothing. If your agent is in a smaller county, budget roughly $100–$800 for the newspaper — confirm current rates locally.

Annual Compliance: What Arizona Does and Doesn’t Require

Arizona’s ongoing compliance is among the lightest in the country.

What Arizona does NOT require for LLCs:
– No annual report to the ACC
– No annual or biennial entity fee
– No franchise tax

What you still must do every year:
– Maintain a statutory agent continuously. Losing your agent can lead to administrative dissolution; file a Statement of Change with the ACC if you switch agents.
– File and pay taxes. Federal obligations apply regardless of state: foreign-owned single-member LLCs generally file Form 1120 plus Form 5472 annually; multi-member LLCs file Form 1065. State income tax returns may apply depending on activity.
– Renew local business licenses with your city/county.
– Keep your TPT license current and file TPT returns on your assigned schedule if registered.
– File a Beneficial Ownership Information (BOI) report with FinCEN if required — a federal obligation separate from anything Arizona asks. Check current FinCEN guidance, as requirements have shifted.

For the full year-by-year checklist, see LLC annual compliance requirements.

Arizona LLC Taxes: What Founders Must Know

By default, an Arizona LLC is a pass-through entity: a single-member LLC is taxed as a disregarded entity, a multi-member LLC as a partnership. The LLC itself pays no federal income tax; profits flow to members’ returns.

Arizona-specific tax facts:

  • No LLC-level state tax. Arizona imposes no franchise tax or entity-level tax on LLCs.
  • Flat 2.5% personal income tax (as of 2026) — one of the lowest flat rates in the US.
  • Foreign-owned single-member LLCs are treated as disregarded entities but face strict IRS reporting: Form 1120 + Form 5472 every year on transactions between the LLC and its foreign owner. Penalties for a missing Form 5472 start at $25,000 — the single most expensive compliance mistake a non-US founder can make.
  • TPT on sales, as covered above — separate from income tax.

If your LLC will earn significant revenue, get cross-border tax advice before your first tax year ends.

Arizona vs New Mexico vs Wyoming for Non-US Founders

The three states non-US founders compare most often. Figures from official state fee schedules, as of October 2026.

Factor Arizona New Mexico Wyoming
Formation filing fee $50 ($85 expedited) $50 $100
Annual report None required None required Yes — annual report
Annual state fee $0 $0 ~$60 minimum annual license tax
Publication requirement Yes in statute, but waived in Maricopa/Pima counties None None
Ownership privacy Member info somewhat visible in ACC database Stronger — minimal public disclosure Strongest — no member/manager listing
Processing speed ~6–12 business days Often under a week online Usually 1–3 business days
Personal income tax 2.5% flat Graduated, up to ~5.9% None

Bottom line: Arizona wins on lifetime cost — no annual fees, no annual report. New Mexico matches on cost with slightly better privacy. Wyoming wins on privacy and speed but costs more upfront and yearly. For a non-US founder minimizing lifetime cost and hassle, Arizona is the strongest pick.

Arizona LLC FAQs

Can a non-US citizen form an LLC in Arizona?
Yes. Arizona allows 100% foreign ownership of LLCs — no US citizenship, residency, visa, or US address is required for members or managers. You do need an Arizona statutory agent with a physical in-state address, which a commercial service provides. After formation, apply for an EIN using IRS Form SS-4 by fax or mail, since the online EIN application requires a US Social Security Number.

Does Arizona still require LLC newspaper publication?
Arizona has not eliminated the requirement. Under A.R.S. § 29-3201, new LLCs must publish a formation notice three times within 60 days in the county of their statutory agent’s address. But LLCs with a statutory agent in Maricopa or Pima County (population over 800,000) are exempt — the ACC publishes the information in its own database instead. Since most commercial agents are in Phoenix or Tucson, most founders publish nothing.

Does Arizona require an annual report for LLCs?
No. Arizona is one of the few states with no LLC annual report and no annual entity fee or franchise tax. You still must maintain a statutory agent, renew local business licenses, handle federal tax filings (including Form 5472 for foreign-owned single-member LLCs), and meet any TPT obligations — but the state itself imposes no yearly LLC paperwork.

How long does it take to form an LLC in Arizona?
Standard processing runs about 12 business days; expedited service (+$35, total $85) brings it to roughly 6 business days, based on the ACC’s published wait times as of October 2026. Next-day, same-day, and 2-hour services are available for higher fees. Filing online through the Arizona Business Center is the fastest route. These are examination-queue times, not approval guarantees — complete paperwork avoids rejection delays.

Do I need a US address to form an Arizona LLC?
No. You don’t need a US office, home, or mailing address. Your statutory agent’s Arizona street address satisfies the state’s address requirement, and your principal business address on the Articles of Organization can be your foreign address. You will need the EIN and formation documents to open a US business bank account, where banks apply their own address and identity verification rules.

Do I need an operating agreement for an Arizona LLC?
Arizona doesn’t require one and never asks you to file it, but you should have one anyway. Banks and payment processors routinely request it when foreign-owned LLCs open accounts, and it documents ownership percentages, profit distribution, and decision-making authority. A signed one-page agreement suffices for single-member LLCs; multi-member LLCs — especially with partners in different countries — should have a detailed agreement drafted before revenue starts flowing.

Conclusion

Arizona gives founders one of the best deals in the country: a $50 filing fee, no annual report, no annual entity fee, unrestricted foreign ownership, and a publication rule that effectively vanishes with a Phoenix or Tucson statutory agent.

If you’d rather skip the forms and get it done right the first time, Registered Agents Inc will form your Arizona LLC for $100 + the state fee — filing, domain name, website, and 1 year of free registered agent service included. Either way, file through the ACC’s Arizona Business Center, keep your statutory agent current, and don’t forget Form 5472 at tax time if you’re a foreign owner.

Sources

  • Arizona Corporation Commission, Corporations Division — official filings, forms, and fee schedules: azcc.gov/corporations
  • Arizona Business Center (online filing portal, replaced eCorp January 2026): arizonabusinesscenter.azcc.gov
  • A.R.S. § 29-3201 — LLC formation and newspaper publication requirement
  • A.R.S. § 29-3213 — ACC schedule of fees ($50 Articles of Organization; $35 expedited add-on)
  • IRS Form SS-4 and instructions — Application for Employer Identification Number (foreign applicants: fax +1-304-707-9471)
  • IRS guidance on Form 5472 reporting for foreign-owned disregarded entities
  • Arizona Department of Revenue — Transaction Privilege Tax licensing: AZTaxes.gov
  • FinCEN — Beneficial Ownership Information reporting guidance
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