How much does it cost to form an LLC in Ohio in 2026?

The state filing fee is $99, paid once when you file Articles of Organization (Form 610) with the Ohio Secretary of State. Plan for another $50 to $125 per year for a commercial statutory agent with an Ohio street address. There is no annual report and no franchise tax on LLCs, so year two and beyond cost nothing to the state itself.

Does Ohio have an annual report for LLCs?

No. Ohio is one of a small group of states that does not require LLCs to file an annual or biennial report with the Secretary of State. Once your Articles of Organization are approved, there is no recurring SoS filing to worry about. You still need to keep your statutory agent address current via Form 521 if anything changes.

Do Ohio LLCs pay state income tax?

Ohio has no corporate income tax. It was repealed in favor of the Commercial Activity Tax. A multi-member or single-member LLC taxed as a pass-through owes no entity-level Ohio income tax; members report their share on their personal return under Ohio's graduated rates, topping out at 3.5%. An LLC that elects C-corp treatment still owes no corporate income tax, but may trigger CAT if gross receipts cross the exclusion threshold.

What is the Ohio Commercial Activity Tax and will my LLC owe it?

The CAT is a tax on taxable gross receipts, currently 0.26% above an exclusion amount. For tax year 2024 the exclusion is $3 million and for 2025 and beyond it rises to $6 million. Below the exclusion, you owe no CAT and are not required to register or file a CAT return. Most small Ohio LLCs never interact with this tax.

How long does it take to form an Ohio LLC?

Online filings through the Ohio Business Filings Portal typically clear in about 5 business days. Mail filings take around 14 business days. Expedited service is available starting at $100 for 2 business days turnaround, with faster tiers up to same-day drop-off available from the Columbus office.

Should I form my LLC in Ohio instead of my home state?

Only if you actually live in Ohio or your business operates here. Ohio's cheap-to-maintain profile does not transfer through foreign-LLC registration. If you live in Florida and form in Ohio, your Florida operations still require a Florida annual report and any applicable Florida fees, plus you now pay for an Ohio statutory agent. For non-residents, Wyoming or your home state almost always wins.

Does Ohio require an operating agreement?

No. Ohio Revised Code Chapter 1706 recognizes written, oral, or implied operating agreements and does not require one to be filed. Having a written agreement is still strongly advised for any multi-member LLC and helps preserve the liability shield if a dispute ever lands in court.

Does Ohio have a publication requirement for new LLCs?

No. Unlike New York, Arizona, and Nebraska, Ohio has no newspaper publication requirement for LLC formation. You file the Articles of Organization, pay the fee, and the LLC exists as soon as the Secretary of State approves the filing.

Ohio LLC: fees, filing steps, and 2026 costs

$99 Filing fee Online filing available

$199 Year 1 estimate Filing + first year tax + RA

5 days (expedited 48h) Approval Mail ~14d

No annual filing Ongoing

Where Ohio fits, and where it doesn't

Good fit for Ohio

You live in Ohio and plan to operate your business here. You run a small consulting, trades, or e-commerce operation with under $3 million in gross receipts. You are tired of states that stack annual reports, franchise minimums, and license fees on top of one another. You want a single filing and a clean entity that the state will leave alone until something actually changes.

Skip Ohio when

You live in California, New York, or Texas and someone talked you into forming in Ohio to dodge your home-state fees. That is not how foreign LLC registration works. The Ohio LLC still has to register back home, your home state still wants its annual filing, and you now have two sets of paperwork to manage for zero saving. Ohio is a home-state pick, not a tax-shelter pick.

What an Ohio LLC actually costs

Formation filing fee Paid once at formation $99
Commercial registered agent Annual, estimate $100
Annual state obligations None in this state $0
Year 1 total estimate Formation plus first-year ongoing $199

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $199

Year 2 $100

Year 3 $100

How Ohio compares on the basics

Online filing File through state portal

Yes

Expedited processing $100 for 48h

Yes

Annual report required No annual report

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 5.75% state rate

5.75%

How to apply for an LLC in Ohio

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Ohio Secretary of State record. Check availability at the Ohio entity search.
Designate a registered agent
Every Ohio LLC is required to have a registered agent with a physical street address in Ohio. You can serve as your own agent if you live in Ohio, or hire a commercial service for $99 to $249/yr. See the Ohio registered agent guide.
File Articles of Organization for a Domestic Limited Liability Company (Form 610)
Filing fee is $99. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $100.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Ohio does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

You file Articles of Organization (Form 610) through the Ohio Business Filings Portal at bsportal.ohiosos.gov. The fee is $99 whether you file online or by mail, and online filings typically clear in about 5 business days. Mail filings run around 14 business days. You will need a statutory agent with an Ohio street address; this is the same idea as a registered agent in other states, just the Ohio name for it. Commercial statutory agents start around $50 a year.

One quirk worth flagging. The Ohio certificate asks for the effective date and the purpose, and the purpose field is usually left as a general catch-all. Where people trip up is keeping the statutory agent address current. If your agent moves or changes, you have to file a Form 521 update, and letting that lapse is the most common way an otherwise compliant Ohio LLC falls out of good standing. Expedited service is available at $100 for 2 business days turnaround.

Check name availability File online Ohio formation guidance

How Ohio taxes an LLC

Ohio has no corporate income tax. It was repealed years ago and replaced with the Commercial Activity Tax (CAT), which is a gross-receipts tax rather than a franchise or income tax. For 2024 the CAT only applies once your Ohio-sourced taxable gross receipts exceed $3 million, and from 2025 that exclusion jumps to $6 million. Above the exclusion, CAT is 0.26% of taxable gross receipts. Most small LLCs never see a CAT bill and are not required to register for it at all.

LLC income flows through to members and is taxed on their Ohio personal income tax return. Ohio's personal income tax is graduated, topping out at 3.5% after the 2024 reforms, which is friendlier than most neighboring states. Statewide sales tax is 5.8%, with county and transit additions that bring combined rates to roughly 6.5% to 8% depending on where the sale happens. There is no franchise tax on LLCs at any revenue level.

Federal treatment is the usual LLC default. Pass-through for single-member and multi-member LLCs unless you elect S-corp or C-corp treatment with the IRS.

Ongoing compliance and costs after year one

Budget $50 to $125 a year for a commercial statutory agent and that is the whole ongoing state bill. Ohio has no annual report, no franchise tax on LLCs, no biennial filing, no periodic license tax. Once the LLC is formed, you only interact with the Secretary of State again if you change agents, amend the certificate, or dissolve. It is one of the quietest compliance regimes in the country.

If you also do business in another state and have to foreign-qualify there, the Ohio side stays just as quiet. The cost of your out-of-state registration, annual report, and any income or franchise tax that state charges is entirely a function of that state's rules, not Ohio's.

Common mistakes forming an Ohio LLC

Two patterns come up often. First, filers assume there must be an annual report hiding somewhere and start looking for a fee that does not exist. Ohio genuinely has no recurring Secretary of State filing for LLCs, so stop searching and save your $75. Second, Ohio LLCs occasionally lose good standing because the statutory agent resigned or moved and the owner never filed a Form 521 to update the address. The state will mail notices to the last agent address on file, and when those come back undeliverable, the LLC drifts toward cancellation. Keep your agent current and you will not hear from Columbus again.

State agencies that handle Ohio LLCs

Ohio Secretary of State, Business Services Division

Website: www.ohiosos.gov/businesses
Phone: (614) 466-3910
Mail: P.O. Box 670, Columbus, OH 43216
Office: 22 North Fourth Street, Columbus, OH 43215
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Ohio Department of Taxation

Website: tax.ohio.gov
Phone: (888) 405-4039
Mail: Ohio Department of Taxation, P.O. Box 2678, Columbus, OH 43216-2678
Office: 4485 Northland Ridge Boulevard, Columbus, OH 43229
Hours: 8:00 AM to 5:00 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in Ohio in 2026?

The state filing fee is $99, paid once when you file Articles of Organization (Form 610) with the Ohio Secretary of State. Plan for another $50 to $125 per year for a commercial statutory agent with an Ohio street address. There is no annual report and no franchise tax on LLCs, so year two and beyond cost nothing to the state itself.
Does Ohio have an annual report for LLCs?

No. Ohio is one of a small group of states that does not require LLCs to file an annual or biennial report with the Secretary of State. Once your Articles of Organization are approved, there is no recurring SoS filing to worry about. You still need to keep your statutory agent address current via Form 521 if anything changes.
Do Ohio LLCs pay state income tax?

Ohio has no corporate income tax. It was repealed in favor of the Commercial Activity Tax. A multi-member or single-member LLC taxed as a pass-through owes no entity-level Ohio income tax; members report their share on their personal return under Ohio's graduated rates, topping out at 3.5%. An LLC that elects C-corp treatment still owes no corporate income tax, but may trigger CAT if gross receipts cross the exclusion threshold.
What is the Ohio Commercial Activity Tax and will my LLC owe it?

The CAT is a tax on taxable gross receipts, currently 0.26% above an exclusion amount. For tax year 2024 the exclusion is $3 million and for 2025 and beyond it rises to $6 million. Below the exclusion, you owe no CAT and are not required to register or file a CAT return. Most small Ohio LLCs never interact with this tax.
How long does it take to form an Ohio LLC?

Online filings through the Ohio Business Filings Portal typically clear in about 5 business days. Mail filings take around 14 business days. Expedited service is available starting at $100 for 2 business days turnaround, with faster tiers up to same-day drop-off available from the Columbus office.
Should I form my LLC in Ohio instead of my home state?

Only if you actually live in Ohio or your business operates here. Ohio's cheap-to-maintain profile does not transfer through foreign-LLC registration. If you live in Florida and form in Ohio, your Florida operations still require a Florida annual report and any applicable Florida fees, plus you now pay for an Ohio statutory agent. For non-residents, Wyoming or your home state almost always wins.
Does Ohio require an operating agreement?

No. Ohio Revised Code Chapter 1706 recognizes written, oral, or implied operating agreements and does not require one to be filed. Having a written agreement is still strongly advised for any multi-member LLC and helps preserve the liability shield if a dispute ever lands in court.
Does Ohio have a publication requirement for new LLCs?

No. Unlike New York, Arizona, and Nebraska, Ohio has no newspaper publication requirement for LLC formation. You file the Articles of Organization, pay the fee, and the LLC exists as soon as the Secretary of State approves the filing.
How do I apply for an LLC in Ohio?

Apply for an LLC in Ohio by filing Articles of Organization for a Domestic Limited Liability Company (Form 610) with Ohio Secretary of State, Business Services Division. The filing fee is $99. Online filing is available through the state portal. Approval typically takes 5 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the Ohio registered agent guide) and confirm your business name is available using the state's entity search.

Compare Ohio to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Ohio.

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Ohio vs Louisiana

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Ohio vs Pennsylvania

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Ohio vs Utah

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Sources

Filing fee: www.ohiosos.gov/globalassets/business/forms/610.pdf · verified April 21, 2026
Ohio Secretary of State Form 610 Articles of Organization for a Domestic LLC. Filing fee $99 stated on the form. Authority: Ohio Rev. Code §111.16 (Secretary of State fee schedule) and §1706.16 (LLC formation).
Expedited filing: www.ohiosos.gov/businesses/filing-forms--fee-schedule/ · verified April 21, 2026
Ohio SoS expedite tiers: Level 1 $100 (2 business days); Level 2 $200 (1 business day); Level 3 $300 (4 hours, drop-off only). Ohio Rev. Code §111.16(M). Level 1 recorded as the default expedited tier.
Annual report fee: www.ohiosos.gov/businesses/information-on-starting-and-maintaining-a-b… · verified April 21, 2026
Ohio does not require LLCs to file an annual or biennial report. Ohio Rev. Code Chapter 1706 (Ohio Revised Limited Liability Company Act) imposes no recurring SoS report. Fee recorded as null accordingly.
Franchise tax: tax.ohio.gov/business/ohio-business-taxes/commercial-activities · verified April 21, 2026
Ohio has no LLC franchise tax. The Commercial Activity Tax (CAT) applies to taxable gross receipts above an exclusion of $3 million for tax year 2024 and $6 million for tax year 2025 and beyond (HB 33, 2023). Rate 0.26% of taxable gross receipts above the exclusion. CAT is classified as a gross-receipts tax, not a franchise tax, so franchiseTax.applies is false.
Operating agreement requirement: codes.ohio.gov/ohio-revised-code/chapter-1706 · verified April 21, 2026
Ohio Rev. Code §1706.08 recognizes operating agreements but does not require one to be in writing or filed. Ohio Revised LLC Act (Chapter 1706) governs default rules when no operating agreement is adopted.
Foreign LLC registration fee: www.ohiosos.gov/globalassets/business/forms/617.pdf · verified April 21, 2026
Ohio Secretary of State Form 617 Registration of a Foreign Limited Liability Company. Filing fee $99. Authority: Ohio Rev. Code §1706.511.
Publication requirement: codes.ohio.gov/ohio-revised-code/chapter-1706 · verified April 21, 2026
Ohio does not require newspaper publication for LLC formation. Confirmed via Ohio Rev. Code Chapter 1706 which contains no publication requirement.
Business name search: businesssearch.ohiosos.gov/ · verified April 21, 2026
Ohio Secretary of State Business Search tool. Used to confirm name availability before filing Articles of Organization.
Sales tax rate: tax.ohio.gov/business/ohio-business-taxes/sales-and-use · verified April 21, 2026
Ohio statewide sales and use tax rate is 5.75%. County permissive and transit authority additions can bring combined local rates up to approximately 8.00%.
Corporate income tax rate: tax.ohio.gov/business/ohio-business-taxes/commercial-activities · verified April 21, 2026
Ohio repealed its corporate franchise/income tax; there is no general corporate income tax. The Commercial Activity Tax is a gross-receipts tax, not an income tax, and is not expressed as a rate on net income. maxCorporateRate is therefore null.

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