Arkansas charges $50 to form an LLC; Missouri charges $50. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Missouri runs about $900 less in total state fees than Arkansas. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

Arkansas imposes an entity-level annual tax on every LLC ($150 minimum). Missouri does not. For pass-through LLCs that would otherwise owe nothing at the state level, that minimum is the deciding line.

On speed, Missouri typically clears standard online filings faster than Arkansas. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee
Arkansas $50
Missouri $50
Tied
Year 1 total estimate
Arkansas $450
Missouri $150
Missouri saves $300
Ongoing per year
Arkansas $400
Missouri $100
Missouri saves $300
3-year total
Arkansas $1,250
Missouri $350
Missouri saves $900

Key differences at a glance

  • Missouri is $300 per year cheaper to maintain ($100 vs $400).
  • Arkansas imposes an entity-level franchise or LLC tax that applies to pass-through LLCs. Missouri does not.
  • Missouri requires LLCs to adopt a written operating agreement by statute. The other state treats it as recommended rather than required.
  • Missouri has no annual report filing at all. Arkansas requires an annual (or biennial) report every reporting period.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Arkansas

  • Operating agreement not statutorily required

Only Missouri

  • No entity-level franchise or LLC tax
  • No annual report

Both states

  • Online filing
  • No publication requirement

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Arkansas Missouri
Year 1
$450
$150
Year 2
$850
$250
Year 3
$1,250
$350

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario Year 1 Each year after 3-year total
You live in Arkansas, business operates there
No foreign LLC registration needed. You pay Arkansas fees only.
$450 $400 $1,250
You live in Missouri, business operates there
No foreign LLC registration needed. You pay Missouri fees only.
$150 $100 $350
Non-resident forming in Arkansas with operations elsewhere
You pay Arkansas's fees plus a typical home-state foreign LLC registration of about $200 per year.
$650 $600 $1,850
Non-resident forming in Missouri with operations elsewhere
You pay Missouri's fees plus a typical home-state foreign LLC registration of about $200 per year.
$350 $300 $950

Arkansas vs Missouri: full comparison

Dimension Arkansas Missouri
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
2 business days 1 business day
Expedited option
Neither state offers paid expedite
Not offered Not offered
Annual report
Required in addition to tax
Required, $150 None
State-imposed annual tax
Franchise, privilege, or LLC tax minimum
$150 minimum None
State income tax
On pass-through LLC income at member level
Yes Yes
Publication requirement
Newspaper publication after formation
No No
Operating agreement
Required by state statute
Recommended, not required Required by statute
Foreign LLC fee
Cost to register as a foreign LLC in this state
$300 $105
State sales tax
General statewide rate
6.5% 4.2%

Taxes in Arkansas and Missouri

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Arkansas tax

$150 minimum annual tax (flat basis). State income tax applies to member-level pass-through income. Corporate rate 4.3%.

Missouri tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 4.0%.

Ongoing compliance

The recurring filings each state requires after formation.

Arkansas

Annual report $150, due 05/01 each year. Registered agent required in Arkansas.

Missouri

No annual state filing. Registered agent required in Missouri.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Arkansas

  1. Check business-name availability on the Arkansas entity search.
  2. Appoint a registered agent with a physical Arkansas street address.
  3. File Certificate of Organization for Limited Liability Company (Form LL-01) for $50.
  4. Wait for approval. Online typically 2 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Arkansas statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $150 when it comes due.

Missouri

  1. Check business-name availability on the Missouri entity search.
  2. Appoint a registered agent with a physical Missouri street address.
  3. File Articles of Organization of a Limited Liability Company (LLC 1) for $50.
  4. Wait for approval. Online typically 1 business days. No paid expedite offered.
  5. Adopt a written operating agreement (statutorily required in Missouri).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. No annual state filing required in Missouri.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Arkansas and Missouri (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Arkansas or Missouri does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Arkansas Secretary of State, Business and Commercial Services Division

Website
www.sos.arkansas.gov/business-commercial-services-bcs
Phone
(501) 682-3409
Email
corprequest@sos.arkansas.gov
Mail
Victory Building, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201
Hours
8:00 AM to 4:00 PM Central, Monday to Friday

Missouri Secretary of State, Corporations Division

Website
www.sos.mo.gov/business/corporations
Phone
(573) 751-4153
Email
corporations@sos.mo.gov
Mail
Corporations Division, Missouri Secretary of State, P.O. Box 778, Jefferson City, MO 65102
Office
Corporations Division, 600 W. Main Street, Missouri State Information Center, Room 322, Jefferson City, MO 65101
Hours
8:00 AM to 5:00 PM Central, Monday to Friday

Arkansas Department of Finance and Administration, Revenue Division

Website
www.dfa.arkansas.gov
Phone
(501) 682-7089
Mail
Ragland Building, 1900 W. 7th Street, Room 2062, Little Rock, AR 72201
Hours
8:00 AM to 4:30 PM Central, Monday to Friday

Missouri Department of Revenue

Website
dor.mo.gov
Phone
(573) 751-3505
Mail
Missouri Department of Revenue, Harry S Truman State Office Building, 301 West High Street, Jefferson City, MO 65101
Office
Harry S Truman State Office Building, 301 West High Street, Jefferson City, MO 65101
Hours
8:00 AM to 5:00 PM Central, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in Arkansas or Missouri?

    Formation fees are identical: $50 in both states. The year-over-year cost is where they differ. Arkansas runs $400 per year after formation, Missouri runs $100.

  • Can I form an LLC in Arkansas if I live in Missouri?

    Yes, but your Missouri business will almost certainly need to register as a foreign LLC in Missouri too, which means paying Missouri's foreign registration fee and any ongoing Missouri obligations on top of the Arkansas ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

  • How long does it take to form an LLC in Arkansas vs Missouri?

    Arkansas online: 2 business days; Missouri online: 1 business day. Arkansas does not offer paid expedite. Missouri does not offer paid expedite.

  • Which state has lower taxes for an LLC, Arkansas or Missouri?

    Arkansas: state income tax applies to member-level pass-through income, plus a $150 minimum entity-level tax. Missouri: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.

  • Do both states require a registered agent?

    Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Arkansas and Missouri both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

  • Do I need a written operating agreement in Arkansas or Missouri?

    Missouri requires LLCs to adopt a written operating agreement by statute. Arkansas treats it as strongly recommended rather than required. In practice, any LLC with more than one member, or any LLC planning to preserve its liability shield, should have a written agreement regardless of which state it's formed in.

  • Which state should I pick if I run an online business from home?

    Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Arkansas or Missouri to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

More Arkansas and Missouri comparisons

Sources

  • Filing fee: www.sos.arkansas.gov/uploads/bcs/LLC_Fees1_1.pdf · verified April 21, 2026
    Arkansas SoS BCS Limited Liability Company Filing Fees (Rev. 1/25) under Act 1041 of 2021: Certificate of Organization $50.00 flat. No separate online price shown on the official fee schedule. Online filings via ARK.org add a $5 portal processing fee on top of the $50 state fee.
  • Filing fee: www.sos.arkansas.gov/uploads/LL-01.pdf · verified April 21, 2026
    Arkansas Form LL-01 Certificate of Organization (Rev. 10/21) footer states: Filing Fee $50.00 payable to Arkansas Secretary of State.
  • Expedited filing: www.sos.arkansas.gov/uploads/bcs/LLC_Fees1_1.pdf · verified April 21, 2026
    No paid expedited tier is published on the Arkansas LLC fee schedule. The Doing Business in Arkansas 2025 handbook says online filings are normally updated within 48 hours and mailed filings within 72 hours of receipt, which functions as fast default processing. Recorded as offered: false.
  • Annual report fee: www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-re… · verified April 21, 2026
    Arkansas SoS Franchise Tax / Annual Report Forms page: Limited Liability Company (LLC or PLLC) online fee $150, paper fee $150. Online payment adds a $5.00 processing fee per ARK.org.
  • Franchise tax: www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-re… · verified April 21, 2026
    Under A.C.A. Section 26-54-101 et seq. (Arkansas Corporate Franchise Tax Act of 1979), LLCs pay a flat $150 annual franchise tax to the Secretary of State. Act 819 of 2021 moved administration of the tax from DFA to the SoS effective May 1, 2021. Due May 1 each year.
  • Sales tax rate: www.salestaxhandbook.com/arkansas · verified April 21, 2026
    Arkansas statewide sales and use tax rate is 6.5 percent under A.C.A. Section 26-52-301. Rate has been unchanged since 2013. DFA Excise Tax pages confirm the rate but are Cloudflare-WAF blocked for scripted access; Sales Tax Handbook used as a public mirror pointing back to DFA.
  • Corporate income tax rate: taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brac… · verified April 21, 2026
    Arkansas top corporate income tax rate is 4.3 percent on taxable income over $11,000 (Tax Foundation 2025 State Corporate Income Tax Rates & Brackets), after Act 2 of the 2nd Extraordinary Session of 2023 cut the top rate from 5.1 percent. DFA corporate page is Cloudflare-blocked for scripted access.
  • Foreign LLC registration fee: www.sos.arkansas.gov/uploads/bcs/LLC_Fees1_1.pdf · verified April 21, 2026
    Arkansas SoS BCS LLC Fees (Rev. 1/25): Application for Statement of Authority by foreign limited liability company $300.00 (item 13). This is the foreign LLC registration fee under the 2021 Uniform Limited Liability Company Act.
  • Business name search: www.sos.arkansas.gov/corps/search_all.php · verified April 21, 2026
    Arkansas SoS business entity search. Confirm name availability before filing the Certificate of Organization.
  • Operating agreement requirement: law.justia.com/codes/arkansas/title-4/subtitle-3/chapter-38/ · verified April 21, 2026
    Arkansas Uniform Limited Liability Company Act (A.C.A. Title 4, Chapter 38, Subchapter 1, Section 4-38-102(13)) defines operating agreement to include oral, implied, in a record, or any combination thereof. No statutory mandate that the agreement be in writing, filed, or adopted at all, so recorded as not required.
  • Filing fee: www.sos.mo.gov/CMSImages/Business/fees.pdf?v=2025 · verified April 21, 2026
    Missouri SOS Schedule of Fees and Charges (revised 01/2025), Chapter 347 Limited Liability Companies: Certificates of Limited Liability Company (domestic online) $50.00; Certificates of Limited Liability Company (domestic or foreign, paper) $105.00. Includes $5 Technology fund component. Mo. Rev. Stat. 347.179(1) sets the base fees as $45 online / $100 paper; the $5 tech surcharge brings totals to $50/$105.
  • Expedited filing: www.sos.mo.gov/business/corporations/forms · verified April 21, 2026
    Missouri SOS Corporations Division does not publish an expedited service tier for LLC filings. Online filings through bsd.sos.mo.gov are typically processed immediately or within one business day at the standard $50 fee, so there is no separate expedite option. A $55 Pre-Clearance Examination is available for reviewing a document for form and legal adequacy before submission (Schedule of Fees and Charges, General Fees) but does not accelerate filing itself.
  • Operating agreement requirement: revisor.mo.gov/main/OneSection.aspx?section=347.081 · verified April 21, 2026
    Mo. Rev. Stat. 347.081(1) provides that the member or members of an LLC 'shall adopt' an operating agreement. The statute uses mandatory language (shall adopt) and describes permissible contents, making Missouri one of the handful of states (with California, Delaware, Maine, and New York) that statutorily require an operating agreement. The agreement does not need to be filed with the SOS and may be in any form, but it must exist.
  • Foreign LLC registration fee: www.sos.mo.gov/CMSImages/Business/fees.pdf?v=2025 · verified April 21, 2026
    Missouri SOS Schedule of Fees and Charges (01/2025): Certificates of Limited Liability Company (domestic or foreign)(paper) $105. Foreign LLCs must file the Application for Registration of a Foreign Limited Liability Company (LLC 4) by paper; Missouri does not publish an online filing path specifically for foreign LLC registration.
  • Business name search: bsd.sos.mo.gov/BusinessEntity/BESearch.aspx?SearchType=0 · verified April 21, 2026
    Missouri SOS Business Entity Search. Confirm name distinguishability before filing the LLC 1.
  • Corporate income tax rate: dor.mo.gov/taxation/business/tax-types/corporation-income/ · verified April 21, 2026
    Missouri Department of Revenue Corporation Income Tax page: the corporate income tax rate is a flat 4% for tax years beginning on or after January 1, 2020 (Chapter 143 RSMo). Applies to LLCs electing C-corp treatment.
  • Sales tax rate: dor.mo.gov/taxation/business/tax-types/sales-use/ · verified April 21, 2026
    Missouri Department of Revenue Sales/Use Tax page: state sales and use tax rate is 4.225% (3.0% General Revenue, 1.0% Education, 0.125% Conservation, 0.10% Parks/Soils). Local jurisdictions add their own sales tax on top; combined rates typically range from 5% to over 10%.