Arkansas: impuesto corporativo sobre la renta, impuesto de franquicia o privilegio y informe anual vence el 1 de mayo.
Cada dato de abajo cita la página oficial que leímos y el día en que la leímos. Cuando una regla sigue en confirmación, la página lo dice en lugar de mostrar un cero.
Hechos verificados
La nota de detalle de cada dato reproduce el texto de la fuente oficial, que está en inglés.
Impuesto corporativo sobre la renta
Sí
Graduated 1.0 percent to 4.3 percent for tax years beginning on or after January 1, 2024: 1.0 percent on the first $3,000 of net income, 2.0 percent on the second $3,000, 3.0 percent on the next $5,000, 4.3 percent on net income above…
Franquicia o privilegio
Sí
The Arkansas Corporate Franchise Tax Act of 1979 (A.C.A. 26-54-101 et seq.) requires all corporations, LLCs, banks and insurance companies registered in Arkansas to pay an annual franchise tax, administered by the Secretary of State's Business and Commercial Services division. For corporations with…
Informe anual de la entidad
Sí
Due on or before May 1 each year with the franchise tax payment (the 2026 report, covering the year ending December 31, 2025, is due May 1, 2026)
Vencimiento de la declaración
Regla publicada
April 15 for the preceding calendar year (ACA 26-51-806)
Prórroga
Sin verificar
DFA: 'A copy of Federal Form 7004 is no longer required to be attached ... However, interest at the rate of ten percent (10%) per annum is due on all returns (including those with extensions) if the tax is not paid by the original return due date.' Act 629 of…
Sin verificarSin actividad / impuesto mínimo
Franchise tax accrues regardless of activity: 'Franchise taxes continue to accrue, even for revoked businesses, until the business is dissolved, withdrawn, or merged.'
Guía larga en revisión profesional
Fechas, prórrogas y pagos
La fecha de presentación y la de pago se muestran por separado siempre que la fuente lo permita.
- Presentación
Presentación de la declaración
April 15 for the preceding calendar year (ACA 26-51-806)
15th day of the 4th month after the close of the corporation's tax year
- Informe de la entidad
Informe de la entidad
Due on or before May 1 each year with the franchise tax payment (the 2026 report, covering the year ending December 31, 2025, is due May 1, 2026)
The Annual Corporation Franchise Tax Report is the annual report filing. The 2026 form states 'Reports and taxes are due on or before May 1, 2026' and 'ALL REPORTS ARE DUE ON OR BEFORE MAY 1' - Acts 1046 and 1140 of 1991 eliminated the…
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Estados relacionados
Elegidos porque su perfil de presentación corporativa coincide con este.
Ver los 51 estados y D.C.