Oregon vs Wisconsin LLC: fees, taxes, and which to pick
Data last updated: Apr 21, 2026Oregon charges $100 to form an LLC; Wisconsin charges $130. 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, Wisconsin runs about $195 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, Wisconsin typically clears standard online filings faster than Oregon. 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.
Key differences at a glance
- Oregon costs $30 less to form ($100 vs $130).
- Wisconsin is $75 per year cheaper to maintain ($125 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 Oregon
- No state sales tax
Only Wisconsin
- Paid expedited tier
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.
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 Oregon, business operates there No foreign LLC registration needed. You pay Oregon fees only. | $300 | $200 | $700 |
| You live in Wisconsin, business operates there No foreign LLC registration needed. You pay Wisconsin fees only. | $255 | $125 | $505 |
| 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 |
| Non-resident forming in Wisconsin with operations elsewhere You pay Wisconsin's fees plus a typical home-state foreign LLC registration of about $200 per year. | $455 | $325 | $1,105 |
Oregon vs Wisconsin: full comparison
| Dimension | Oregon | Wisconsin |
|---|---|---|
| Online filing Can you file the formation document online? | Yes | Yes |
| Online approval time Standard, non-expedited | 3 business days | 1 business day |
| Expedited option Paid fast-track filing | Not offered | $25 |
| Annual report Required in addition to tax | Required, $100 | Required, $25 |
| 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 | $275 | $100 |
| State sales tax General statewide rate | None | 5.0% |
Taxes in Oregon and Wisconsin
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.
Oregon tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 7.6%.
Wisconsin tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 7.9%.
Ongoing compliance
The recurring filings each state requires after formation.
Oregon
Annual report $100, due on your anniversary month. Registered agent required in Oregon.
Wisconsin
Annual report $25, due on your anniversary month. Registered agent required in Wisconsin.
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.
Oregon
- Check business-name availability on the Oregon entity search.
- Appoint a registered agent with a physical Oregon street address.
- File Articles of Organization - Limited Liability Company for $100.
- Wait for approval. Online typically 3 business days. No paid expedite offered.
- Adopt an operating agreement (recommended, not required by Oregon statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $100 when it comes due.
Wisconsin
- Check business-name availability on the Wisconsin entity search.
- Appoint a registered agent with a physical Wisconsin street address.
- File Articles of Organization, Limited Liability Company (Form DFI/CORP/502) for $130.
- Wait for approval. Online typically 1 business days. Paid expedite from $25.
- Adopt an operating agreement (recommended, not required by Wisconsin statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $25 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 Oregon and Wisconsin (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 Oregon or Wisconsin 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
Oregon Secretary of State - Corporation Division
- Website
- sos.oregon.gov/business/Pages/default.aspx
- Phone
- (503) 986-2200
- corporation.division@sos.oregon.gov
- 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)
Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services
- Website
- dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Default.aspx
- Phone
- (608) 261-7577
- DFICorporations@dfi.wisconsin.gov
- Department of Financial Institutions, Division of Corporate and Consumer Services, P.O. Box 93348, Milwaukee, WI 53293-0348
- Office
- 4822 Madison Yards Way, North Tower, Madison, WI 53705
- Hours
- 7:45 AM to 4:30 PM Central, Monday to Friday
Oregon Department of Revenue
- Website
- www.oregon.gov/dor/Pages/index.aspx
- Phone
- (503) 378-4988
- questions.dor@oregon.gov
- 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
Wisconsin Department of Revenue
- Website
- www.revenue.wi.gov
- Phone
- (608) 266-2776
- Wisconsin Department of Revenue, P.O. Box 268, Madison, WI 53790-0001
- Office
- 2135 Rimrock Road, Madison, WI 53713
- Hours
- 7:45 AM to 4:30 PM Central, Monday to Friday
Frequently Asked Questions
-
Is it cheaper to form an LLC in Oregon or Wisconsin?
Oregon is cheaper at formation ($100) than Wisconsin ($130). Ongoing costs are also different: $200 vs $125 per year. Total over three years: $700 vs $505.
-
Can I form an LLC in Oregon if I live in Wisconsin?
Yes, but your Wisconsin business will almost certainly need to register as a foreign LLC in Wisconsin too, which means paying Wisconsin's foreign registration fee and any ongoing Wisconsin obligations on top of the Oregon 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 Oregon vs Wisconsin?
Oregon online: 3 business days; Wisconsin online: 1 business day. Oregon does not offer paid expedite. Wisconsin offers paid expedite from $25.
-
Which state has lower taxes for an LLC, Oregon or Wisconsin?
Oregon: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Wisconsin: 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. Oregon and Wisconsin 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 Oregon or Wisconsin 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 Oregon and Wisconsin comparisons
More Oregon vs ...
Sources
- 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. - Filing fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI Corporation Fee Schedule: Articles of Organization $170 paper, $130 online. Online fee recorded as the default filingFee. Authority: Wis. Stat. 183.0114. - Expedited filing: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI expedited service: $25 for next business day processing (paper filings), $250 for 4-hour in-person, $500 for 1-hour in-person. Online filings are typically processed within one business day without extra expedite fee; $25 next-day tier recorded. - Annual report fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin domestic LLC annual report: $25 online, $40 by mail. Foreign LLC annual report: $65 online, $80 by mail. Online fee recorded. Authority: Wis. Stat. 183.0212 (2023 WULLCL) for reporting requirement, DFI fee schedule for fee amounts. - Franchise tax: www.revenue.wi.gov/Pages/FAQS/ise-crpginfo.aspx · verified April 21, 2026
Wisconsin DOR Corporation Income/Franchise Tax FAQ: corporations and LLCs treated as corporations pay franchise or income tax at 7.9%. Standard LLCs (partnerships or disregarded entities) are not subject to the entity-level franchise tax. There is no flat minimum LLC tax in Wisconsin. - Corporate income tax rate: www.revenue.wi.gov/Pages/FAQS/ise-crpginfo.aspx · verified April 21, 2026
Wisconsin corporate franchise/income tax rate is a flat 7.9% under Wis. Stat. 71.27. Applies to C corps and LLCs taxed as C corps. - Sales tax rate: www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx · verified April 21, 2026
Wisconsin statewide sales and use tax is 5%. County tax adds 0.5% in most counties; premier resort area taxes apply in a few localities. Statewide base rate recorded here. - Foreign LLC registration fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
Wisconsin DFI fee schedule: Foreign LLC Application for Certificate of Registration $100. Authority: Wis. Stat. 183.1002. - Operating agreement requirement: docs.legis.wisconsin.gov/statutes/statutes/183/i/0105 · verified April 21, 2026
Wis. Stat. 183.0105 (Wisconsin Uniform Limited Liability Company Law, effective Jan. 1, 2023): operating agreement may be oral, written, implied, or a combination. Not required for LLC validity. Default statutory rules under Chapter 183 apply when no operating agreement is adopted. - Publication requirement: docs.legis.wisconsin.gov/statutes/statutes/183 · verified April 21, 2026
Wisconsin Chapter 183 contains no publication or newspaper notice requirement for LLC formation. - Business name search: www.wdfi.org/apps/CorpSearch/Search.aspx · verified April 21, 2026
Wisconsin DFI CorpSearch. Used to confirm name availability before filing Form 502.