Corporation compliance · AZ

Arizona Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

Edmond Hui

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

An Arizona corporation files the Annual Report – For-profit corporation every year and pays $45. Annually on the due date assigned by the Arizona Corporation Commission (based on the anniversary of incorporation). Note: Arizona LLCs file NO annual or biennial report — the annual report requirement applies only to corporations.
Filing cadenceEvery year
Report fee$45
Corporate income taxYes

What Arizona requires

Annual Report – For-profit corporation

Frequencyevery year
DueAnnually on the due date assigned by the Arizona Corporation Commission (based on the anniversary of incorporation). Note: Arizona LLCs file NO annual or biennial report — the annual report requirement applies only to corporations.
Fee$45
FormAnnual Report – For-profit corporation ($45), filed online through the Arizona Business Center (ABC, formerly eCorp); a Certificate of Disclosure must accompany it

Arizona is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only — incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

PeriodState filing charges
Incorporation$60
Each year after (report, annualized)$45
Five-year equivalent (annualized)$285

That ranks Arizona 28th cheapest of 49 states on five-year corporate filing charges.

Arizona corporation vs Arizona LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

 CorporationLLC
Formation filing fee$60$50
Report cadenceEvery yearNot required
Report fee$45No report required

An LLC is $10 cheaper to file here. That is a one-off charge, so it should not decide the entity type on its own.

Full Arizona LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a Arizona corporation pays

Corporate income tax

AppliesYes
Rate4.9% of Arizona taxable income (flat rate, A.R.S. § 43-1111), computed on Form 120
Minimum tax$50

Arizona publishes no corporate franchise or gross-receipts tax.

The $50 minimum tax is deliberately left out of the filing-charge totals on this page. A minimum tax is owed to the state tax authority on a tax return, not to the business filing office — but unlike an income-based tax it is a floor, so treat it as a recurring cost of keeping the corporation alive here.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Arizonalevies — or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Form 120 (Arizona Corporation Income Tax Return), due the 15th day of the 4th month after year-end (April 15 for calendar-year filers); Form 120A is the short form

Frequently Asked Questions

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Arizona. Every figure was checked against Arizona's own published sources on July 29, 2026— the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.