Connecticut charges $120 to form an LLC; Oregon charges $100. 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, Connecticut runs about $40 less in total state fees than Oregon. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Oregon typically clears standard online filings faster than Connecticut. 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
Connecticut $120
Oregon $100
Oregon saves $20
Year 1 total estimate
Connecticut $300
Oregon $300
Tied
Ongoing per year
Connecticut $180
Oregon $200
Connecticut saves $20
3-year total
Connecticut $660
Oregon $700
Connecticut saves $40

Key differences at a glance

  • Oregon costs $20 less to form ($100 vs $120).
  • Connecticut is $20 per year cheaper to maintain ($180 vs $200).

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 Connecticut

  • Paid expedited tier

Only Oregon

  • No state sales tax

Both states

  • Online filing
  • No entity-level franchise or LLC tax
  • No publication requirement
  • Operating agreement not statutorily required

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.

Connecticut Oregon
Year 1
$300
$300
Year 2
$480
$500
Year 3
$660
$700

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 Connecticut, business operates there
No foreign LLC registration needed. You pay Connecticut fees only.
$300 $180 $660
You live in Oregon, business operates there
No foreign LLC registration needed. You pay Oregon fees only.
$300 $200 $700
Non-resident forming in Connecticut with operations elsewhere
You pay Connecticut's fees plus a typical home-state foreign LLC registration of about $200 per year.
$500 $380 $1,260
Non-resident forming in Oregon with operations elsewhere
You pay Oregon's fees plus a typical home-state foreign LLC registration of about $200 per year.
$500 $400 $1,300

Connecticut vs Oregon: full comparison

Dimension Connecticut Oregon
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
5 business days 3 business days
Expedited option
Paid fast-track filing
$50 Not offered
Annual report
Required in addition to tax
Required, $80 Required, $100
State-imposed annual tax
Franchise, privilege, or LLC tax minimum
None 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 Recommended, not required
Foreign LLC fee
Cost to register as a foreign LLC in this state
$120 $275
State sales tax
General statewide rate
6.3% None

Taxes in Connecticut and Oregon

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.

Connecticut tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 7.5%.

Oregon tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 7.6%.

Ongoing compliance

The recurring filings each state requires after formation.

Connecticut

Annual report $80, due 03/31 each year. Registered agent required in Connecticut.

Oregon

Annual report $100, due on your anniversary month. Registered agent required in Oregon.

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.

Connecticut

  1. Check business-name availability on the Connecticut entity search.
  2. Appoint a registered agent with a physical Connecticut street address.
  3. File Certificate of Organization (Limited Liability Company, Domestic) for $120.
  4. Wait for approval. Online typically 5 business days. Paid expedite from $50.
  5. Adopt an operating agreement (recommended, not required by Connecticut 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 $80 when it comes due.

Oregon

  1. Check business-name availability on the Oregon entity search.
  2. Appoint a registered agent with a physical Oregon street address.
  3. File Articles of Organization - Limited Liability Company for $100.
  4. Wait for approval. Online typically 3 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Oregon 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 $100 when it comes due.

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 Connecticut and Oregon (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 Connecticut or Oregon 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

Connecticut Secretary of the State, Business Services Division

Website
portal.ct.gov/sots
Phone
(860) 509-6003
Mail
Business Services Division, P.O. Box 150470, Hartford, CT 06115-0470
Office
165 Capitol Avenue, Suite 1000, Hartford, CT 06106
Hours
8:30 AM to 4:30 PM Eastern, Monday to Friday

Oregon Secretary of State - Corporation Division

Website
sos.oregon.gov/business/Pages/default.aspx
Phone
(503) 986-2200
Email
corporation.division@sos.oregon.gov
Mail
Corporation Division, Public Service Building, 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327
Office
Public Service Building, 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327
Hours
8:00 AM to 5:00 PM Pacific, Monday to Friday (Contact Center 8:00 AM to 4:30 PM Monday to Thursday, 8:00 AM to 12:00 PM Friday)

Connecticut Department of Revenue Services

Website
portal.ct.gov/drs
Phone
(860) 297-5962
Email
drs@ct.gov
Mail
450 Columbus Boulevard, Suite 1, Hartford, CT 06103
Hours
8:30 AM to 4:30 PM Eastern, Monday to Friday

Oregon Department of Revenue

Website
www.oregon.gov/dor/Pages/index.aspx
Phone
(503) 378-4988
Email
questions.dor@oregon.gov
Mail
Oregon Department of Revenue, 955 Center St NE, Salem, OR 97301-2555
Office
955 Center St NE, Salem, OR 97301-2555
Hours
7:45 AM to 5:00 PM Pacific, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in Connecticut or Oregon?

    Oregon is cheaper at formation ($100) than Connecticut ($120). Ongoing costs are also different: $200 vs $180 per year. Total over three years: $700 vs $660.

  • Can I form an LLC in Connecticut if I live in Oregon?

    Yes, but your Oregon business will almost certainly need to register as a foreign LLC in Oregon too, which means paying Oregon's foreign registration fee and any ongoing Oregon obligations on top of the Connecticut 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 Connecticut vs Oregon?

    Connecticut online: 5 business days; Oregon online: 3 business days. Connecticut offers paid expedite from $50. Oregon does not offer paid expedite.

  • Which state has lower taxes for an LLC, Connecticut or Oregon?

    Connecticut: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Oregon: 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. Connecticut and Oregon 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.

  • 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 Connecticut or Oregon 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 Connecticut and Oregon comparisons

Sources

  • Filing fee: business.ct.gov/knowledge-base/articles/domestic-limited-liability-com… · verified April 21, 2026
    Connecticut Secretary of the State Business Services: Certificate of Organization (formation of a domestic LLC) fee is $120. Same fee applies whether filed online through Business.CT.gov or by mail.
  • Expedited filing: business.ct.gov/knowledge-base/articles/expedited-services · verified April 21, 2026
    Connecticut expedited service fee is $50 per transaction. Expedited service is only available for online filings through Business.CT.gov (not available for mail). Expedited filings typically process within 24 hours.
  • Annual report fee: business.ct.gov/knowledge-base/articles/domestic-limited-liability-com… · verified April 21, 2026
    Annual Report fee = $80, filed online between January 1 and March 31 each year. Same $80 fee applies to foreign LLCs (Foreign Annual Report).
  • Franchise tax: www.cttaxalert.com/2019/08/business-entity-tax-repeal/ · verified April 21, 2026
    Connecticut Public Act 19-117 (2019 budget bill) repealed the $250 biennial Business Entity Tax (Conn. Gen. Stat. Sec. 12-284b) effective for tax years beginning on or after January 1, 2020. Connecticut no longer imposes a franchise tax or business entity tax on LLCs. Flagged as applies: false per the instructions.
  • Foreign LLC registration fee: business.ct.gov/knowledge-base/articles/foreign-limited-liability-comp… · verified April 21, 2026
    Connecticut Foreign Registration Statement (foreign LLC): $120 filing fee, matching the domestic Certificate of Organization. Foreign LLCs also file the $80 Annual Report between January 1 and March 31.
  • Sales tax rate: portal.ct.gov/drs/sales-tax/sales-and-use-tax-information · verified April 21, 2026
    Connecticut Department of Revenue Services: statewide general sales and use tax rate is 6.35%. Connecticut does not authorize local sales taxes. A higher 7.75% rate applies to certain luxury goods and a 1% rate applies to computer and data processing services.
  • Corporate income tax rate: portal.ct.gov/drs/corporation-tax/corporation-business-tax · verified April 21, 2026
    Connecticut Corporation Business Tax (CBT) base rate is 7.5% on net income. A 10% CBT surtax has been extended through income years beginning before January 1, 2026 by Public Act 24-151. The 7.5% is Connecticut's income-only corporate rate; the surtax and PTET are noted in taxes.notes rather than folded into this number.
  • Business name search: service.ct.gov/business/s/onlinebusinesssearch?language=en_US · verified April 21, 2026
    Connecticut Business Records Search via the CT.gov portal. Use before filing to confirm name availability.
  • Online filing portal: business.ct.gov/ · verified April 21, 2026
    Business.CT.gov is the official online filing portal for Connecticut business formation, annual reports, and amendments. Filings typically complete within 3 to 5 business days (standard) or about 1 business day with the $50 expedited fee.
  • Operating agreement requirement: law.justia.com/codes/connecticut/title-34/chapter-613a/section-34-243d… · verified April 21, 2026
    Conn. Gen. Stat. Sec. 34-243a defines an operating agreement as the agreement of all members whether oral, implied, in a record, or any combination. No statutory requirement that the agreement be written or filed. Recorded as not required.
  • Publication requirement: law.justia.com/codes/connecticut/title-34/chapter-613a/ · verified April 21, 2026
    Connecticut Uniform Limited Liability Company Act (Chapter 613a) contains no newspaper publication requirement. LLCs are not required to publish notice of formation.
  • Filing fee: sos.oregon.gov/business/Documents/business-registry-forms/br-fee-sched… · verified April 21, 2026
    Oregon Secretary of State Business Registry Fee Schedule: Limited Liability Companies, Domestic, Articles of Organization = $100.00. Renewal (Annually) = $100.00. Same fee for online and paper filings.
  • Expedited filing: sos.oregon.gov/business/Pages/default.aspx · verified April 21, 2026
    Oregon SoS Corporation Division does not publish an expedited service tier for business registry filings. Online filings are typically processed within 1 to 3 business days per the Where's My Form dashboard. Paper filings are processed in order received (approximately 5 to 7 business days as of April 2026).
  • Foreign LLC registration fee: sos.oregon.gov/business/Documents/business-registry-forms/br-fee-sched… · verified April 21, 2026
    Foreign LLC Application for Authority = $275.00. Annual renewal for foreign LLCs is also $275.00.
  • Operating agreement requirement: oregon.public.law/statutes/ors_63.057 · verified April 21, 2026
    ORS 63.057 permits (but does not require) an operating agreement. The statute uses 'if any' and allows oral or written agreements. Oregon has no statutory requirement for a written operating agreement.
  • Publication requirement: sos.oregon.gov/business/Pages/default.aspx · verified April 21, 2026
    Oregon LLC Act (ORS Chapter 63) and SoS filing instructions contain no publication requirement for LLCs.
  • Annual report fee: sos.oregon.gov/business/Documents/business-registry-forms/br-fee-sched… · verified April 21, 2026
    Domestic LLC Renewal (Annually) = $100.00 on the Oregon Business Registry Fee Schedule. Foreign LLC Renewal is $275.00. Annual report is due on the anniversary date of formation. Cross-referenced with Oregon SoS Business Renewal page at https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx.
  • Franchise tax: www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.as… · verified April 21, 2026
    Oregon Department of Revenue publishes no LLC franchise tax. The Corporate Activity Tax (CAT) is a gross receipts tax, not a franchise tax; it applies only above $1 million of Oregon commercial activity. Pass-through LLCs have no entity-level franchise obligation.
  • Corporate income tax rate: taxfoundation.org/location/oregon/ · verified April 21, 2026
    Oregon corporate excise tax: 6.6% on first $1 million of Oregon taxable income, 7.6% on amounts above $1 million. Record the top marginal rate of 7.6% as the income-only max corporate rate. Minimum corporate excise tax ranges from $150 to $100,000 based on Oregon sales but is not a franchise tax.
  • Sales tax rate: www.oregon.gov/dor/Pages/index.aspx · verified April 21, 2026
    Oregon has no general statewide sales tax. Some local lodging and marijuana taxes exist but there is no broad retail sales tax.
  • Business name search: egov.sos.state.or.us/br/pkg_web_name_srch_inq.login · verified April 21, 2026
    Oregon Business Name Search through the SoS eGov portal. Confirm name availability before filing Articles of Organization.
  • Certificate of Formation form: sos.oregon.gov/business/Documents/business-registry-forms/llc-articles… · verified April 21, 2026
    Official Articles of Organization form (PDF) published by Oregon SoS Corporation Division. Online filing is available through the Oregon Business Registry.