Oregon vs Wyoming LLC: fees, taxes, and which to pick
Data last updated: Apr 21, 2026Oregon charges $100 to form an LLC; Wyoming 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, Wyoming runs about $120 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, Wyoming 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
- Wyoming is $40 per year cheaper to maintain ($160 vs $200).
- Wyoming has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.
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 Wyoming
- No state income 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.
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 Wyoming, business operates there No foreign LLC registration needed. You pay Wyoming fees only. | $260 | $160 | $580 |
| 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 Wyoming with operations elsewhere You pay Wyoming's fees plus a typical home-state foreign LLC registration of about $200 per year. | $460 | $360 | $1,180 |
Oregon vs Wyoming: full comparison
| Dimension | Oregon | Wyoming |
|---|---|---|
| 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 Neither state offers paid expedite | Not offered | Not offered |
| Annual report Required in addition to tax | Required, $100 | Required, $60 |
| State-imposed annual tax Franchise, privilege, or LLC tax minimum | None | None |
| State income tax On pass-through LLC income at member level | Yes | No |
| 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 | $150 |
| State sales tax General statewide rate | None | 4.0% |
Taxes in Oregon and Wyoming
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%.
Wyoming tax
No entity-level franchise tax on LLCs. No state income tax.
Ongoing compliance
The recurring filings each state requires after formation.
Oregon
Annual report $100, due on your anniversary month. Registered agent required in Oregon.
Wyoming
Annual report $60, due on your anniversary month. Registered agent required in Wyoming.
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.
Wyoming
- Check business-name availability on the Wyoming entity search.
- Appoint a registered agent with a physical Wyoming street address.
- File Limited Liability Company Articles of Organization for $100.
- Wait for approval. Online typically 1 business days. No paid expedite offered.
- Adopt an operating agreement (recommended, not required by Wyoming 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 $60 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 Wyoming (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 Wyoming 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)
Wyoming Secretary of State - Business Division
- Website
- sos.wyo.gov
- Phone
- (307) 777-7311
- business@wyo.gov
- Herschler Building East, Suite 100 and 101, 122 W 25th Street, Cheyenne, WY 82002-0020
- Hours
- 8:00 AM to 5:00 PM Mountain, 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
Wyoming Department of Revenue
- Website
- revenue.wyo.gov/home
- Phone
- (307) 777-5200
- Herschler Building East, 122 West 25th Street, Suite E301, Cheyenne, WY 82002
- Hours
- 8:00 AM to 5:00 PM Mountain, Monday to Friday
Frequently Asked Questions
-
Is it cheaper to form an LLC in Oregon or Wyoming?
Formation fees are identical: $100 in both states. The year-over-year cost is where they differ. Oregon runs $200 per year after formation, Wyoming runs $160.
-
Can I form an LLC in Oregon if I live in Wyoming?
Yes, but your Wyoming business will almost certainly need to register as a foreign LLC in Wyoming too, which means paying Wyoming's foreign registration fee and any ongoing Wyoming 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 Wyoming?
Oregon online: 3 business days; Wyoming online: 1 business day. Oregon does not offer paid expedite. Wyoming does not offer paid expedite.
-
Which state has lower taxes for an LLC, Oregon or Wyoming?
Oregon: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax. Wyoming: no state income tax, 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 Wyoming 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 Wyoming 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 Wyoming 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: sos.wyo.gov/business/docs/businessfees.pdf · verified April 21, 2026
Wyoming Secretary of State Business Division Filing Fee Schedule (effective 07/01/2021). Domestic LLC Articles of Organization = $100.00 filing fee. Online filings add a 2.4% (minimum $1) credit-card processor convenience fee; the base state fee remains $100. - Expedited filing: sos.wyo.gov/faqs.aspx?root=BUS · verified April 21, 2026
The Wyoming SoS FAQ explicitly states that the office does not offer expedited service. Online filings are processed immediately; mail filings up to 15 business days. - Foreign LLC registration fee: sos.wyo.gov/forms/business/fllc/fllc-certificateauthority.pdf · verified April 21, 2026
Foreign LLC Application for Certificate of Authority filing fee = $150.00, payable to Wyoming Secretary of State. Requires original certificate of existence/good standing from home state dated within 60 days. - Operating agreement requirement: law.justia.com/codes/wyoming/title-17/chapter-29/article-1/section-17-… · verified April 21, 2026
W.S. 17-29-102(a)(xiii) defines 'operating agreement' to include oral, in a record, implied, or any combination. Wyoming LLC Act does not require a written operating agreement. - Publication requirement: sos.wyo.gov/faqs.aspx?root=BUS · verified April 21, 2026
Wyoming SoS FAQ and the Wyoming LLC Act (Chapter 29) contain no publication requirement. Only NY, AZ, and NE require publication. - Annual report fee: sos.wyo.gov/Business/docs/SOSTaxWorksheetRules.pdf · verified April 21, 2026
Wyoming annual report license tax = $60 minimum or $0.0002 per dollar of assets located and employed in Wyoming, whichever is greater. Due first day of the anniversary month of formation. Confirmed on the Wyoming SoS annual report page at https://wyobiz.wyo.gov/Business/AnnualReport.aspx and the Wyoming SoS FAQ. - Franchise tax: revenue.wyo.gov/home · verified April 21, 2026
Wyoming Department of Revenue publishes no corporate or LLC franchise tax. The only entity-level annual charge on an LLC is the SoS annual report license tax, which is reported under annualReport.fee, not here. - Corporate income tax rate: revenue.wyo.gov/home · verified April 21, 2026
Wyoming has no corporate income tax. Article 15 of the Wyoming Constitution bars a state income tax. Field set to null. - Sales tax rate: excise-tax-div.wyo.gov/sales-use-tax-rate-charts · verified April 21, 2026
Wyoming statewide sales/use tax rate is 4.0%. Counties may levy additional local option taxes (typically 1-2%) on top. - Business name search: wyobiz.wyo.gov/business/filingsearch.aspx · verified April 21, 2026
Wyoming SoS WyoBiz entity name and filing search. Use before filing Articles of Organization to confirm name availability. - Online filing portal: wyobiz.wyo.gov/Business/RegistrationInstr.aspx · verified April 21, 2026
WyoBiz is the Wyoming SoS online business filing portal. Online LLC filings become active immediately. Entities with names beginning with 'A' must be filed by paper for manual review. - Certificate of Formation form: sos.wyo.gov/forms/business/llc/llc-articlesorganization.pdf · verified April 21, 2026
Official LLC-Articles of Organization fillable form published by the Wyoming SoS, used for both mail and in-person filings.