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

The state filing fee is $100, paid once when you file Articles of Organization through the Oregon Business Registry. Plan for another $50 to $125 per year for a commercial registered agent with an Oregon street address. The annual renewal is $100 on the formation anniversary, so year two onward costs roughly $150 to $225 at the state level.

Does Oregon have an annual report for LLCs?

Yes. Oregon LLCs file an annual report on the anniversary date of formation, not on a fixed calendar date. The fee is $100 for domestic LLCs and $275 for foreign LLCs. Filing must be done online through the Oregon Business Registry; paper is only accepted with a waiver. Missing the renewal leads to administrative dissolution after a grace period.

Do Oregon LLCs pay state income tax?

Default pass-through LLCs owe no entity-level Oregon income tax, but members report distributive shares on their Oregon personal income tax returns at graduated rates up to 9.9%. LLCs that elect C-corp treatment pay Oregon corporate excise tax at 6.6% or 7.6% depending on taxable income, plus a minimum corporate excise tax tied to Oregon sales. Federal income tax applies regardless.

Does Oregon have a sales tax?

No. Oregon has no statewide retail sales tax, and this is one of the few distinctive features of operating here. A few local taxes exist on lodging, marijuana, and certain specific categories, but there is no broad consumer sales tax to collect or remit.

What is the Oregon Corporate Activity Tax and will my LLC owe it?

The CAT is a gross-receipts tax collected by the Department of Revenue on Oregon commercial activity. Registration is required above $750,000 of Oregon commercial activity per year, and tax is owed above $1 million at $250 plus 0.57 percent of the excess. Below $750,000 you have no CAT obligation at all, which is where most small LLCs live.

How long does it take to form an Oregon LLC?

Online filings through the Oregon Business Registry typically clear in 3 business days. Mail filings (with an approved waiver) take around 7 business days. Oregon does not offer a paid expedited tier, so if your timeline is tight, file online and file early.

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

Only if you live or operate in Oregon. The state is a clean home-state pick, not a tax-shelter pick. Oregon's personal income tax runs as high as 9.9% on distributive shares, and forming in Oregon from outside the state still requires foreign qualification back home. For non-resident founders, Wyoming or your home state is almost always the better call.

Does Oregon require an operating agreement?

No. ORS 63.057 permits an operating agreement without requiring one to be written or filed. Oral and written agreements are both recognized, and the statute uses 'if any' language throughout. A written operating agreement is still strongly advised for any multi-member LLC and helps preserve the liability shield in a contested dispute.

Oregon LLC: fees, filing steps, and 2026 costs

$100 Filing fee Online filing available

$300 Year 1 estimate Filing + first year tax + RA

3 days Approval Mail ~7d

$100 annual report Ongoing

Where Oregon fits, and where it doesn't

Good fit for Oregon

You live in Oregon and operate your business from Portland, Salem, Eugene, or anywhere else in the state. You run a consulting, e-commerce, trades, or creative operation with Oregon customers. You value the no-sales-tax environment because your customers and vendors do too. You want a home-state filing that stays quiet after year one and a compliance calendar you can actually remember.

Skip Oregon when

You live in California or Washington and someone pitched Oregon as a tax-arbitrage play. Oregon's personal income tax tops out at 9.9%, so members who actually live and work here pay meaningful state tax on distributive shares. Forming in Oregon from outside the state stacks an Oregon annual report and registered-agent fee on top of whatever your home state charges, with no real benefit. You run a gross-receipts-heavy business above $1 million in Oregon commercial activity. The CAT adds $250 plus 0.57 percent of the excess, and that compounds on revenue rather than profit.

What an Oregon LLC actually costs

Formation filing fee Paid once at formation $100
Commercial registered agent Annual, estimate $100
Annual report fee Annual $100
Year 1 total estimate Formation plus first-year ongoing $300

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 $300

Year 2 $200

Year 3 $200

How Oregon compares on the basics

Online filing File through state portal

Yes

Expedited processing Not offered

Annual report required Separate report on top of tax

Yes

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 No general state sales tax

None

How to apply for an LLC in Oregon

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 Oregon Secretary of State record. Check availability at the Oregon entity search.
Designate a registered agent
Every Oregon LLC is required to have a registered agent with a physical street address in Oregon. You can serve as your own agent if you live in Oregon, or hire a commercial service for $99 to $249/yr. See the Oregon registered agent guide.
File Articles of Organization - Limited Liability Company
Filing fee is $100. Online filing is available through the state portal. Mail filings are accepted.
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
Oregon 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 online through the Oregon Business Registry at sos.oregon.gov. The fee is $100 whether online or paper, though Oregon only accepts paper filings with an approved waiver now, so treat online as the default. Online filings typically clear in 3 business days; mail filings run around 7 business days. Every Oregon LLC needs a registered agent with an Oregon street address. You can serve as your own if you live here, or pay a commercial agent $50 to $125 a year.

Oregon does not offer paid expedited service at any tier. If you need a certificate in hand for a closing, a bank account, or a contract signing, plan for the standard online window and file early. The detail most filers miss is the renewal calendar. Oregon's annual report is due on the anniversary date of formation, not a calendar date, so if you filed in mid-October the renewal lives there forever. Put it in your calendar the day you form.

Check name availability File online Oregon formation guidance

How Oregon taxes an LLC

Oregon has no statewide sales tax, which is the single most distinctive thing about operating here. You do not collect, remit, or file a sales tax return on retail transactions. A small number of local lodging and marijuana taxes exist, but there is no broad retail rate.

LLCs default to federal pass-through treatment, and Oregon follows suit. Members report LLC income on their personal Oregon return, where rates are graduated from 4.75% up to 9.9% on top-bracket income. An LLC that elects C-corp treatment is subject to Oregon's corporate excise tax, graduated at 6.6% on the first $1 million of Oregon taxable income and 7.6% above that, with a minimum corporate excise tax ranging from $150 to $100,000 depending on Oregon sales.

The Corporate Activity Tax is the one Oregon-specific complication worth understanding. CAT is a gross-receipts tax that kicks in above $1 million of Oregon commercial activity. Registration is required above $750,000, and above $1 million the tax is $250 plus 0.57 percent of the excess. Most small LLCs never register for CAT. If your business is at or approaching $1 million of Oregon-sourced revenue, register and plan for quarterly estimated payments.

Ongoing compliance and costs after year one

Budget $100 per year for the Oregon annual report and $50 to $125 for a registered agent. That is the full Secretary of State bill. No franchise tax, no privilege tax, no biennial alternate filing. Once the LLC exists, you renew it on the formation anniversary and otherwise do not hear from Salem.

If you cross into CAT territory, add a Department of Revenue registration and quarterly payments to the calendar. If you foreign-qualify in another state because you operate there too, that state's fees stack on top, independent of Oregon's ongoing bill.

State agencies that handle Oregon LLCs

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)

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

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

The state filing fee is $100, paid once when you file Articles of Organization through the Oregon Business Registry. Plan for another $50 to $125 per year for a commercial registered agent with an Oregon street address. The annual renewal is $100 on the formation anniversary, so year two onward costs roughly $150 to $225 at the state level.
Does Oregon have an annual report for LLCs?

Yes. Oregon LLCs file an annual report on the anniversary date of formation, not on a fixed calendar date. The fee is $100 for domestic LLCs and $275 for foreign LLCs. Filing must be done online through the Oregon Business Registry; paper is only accepted with a waiver. Missing the renewal leads to administrative dissolution after a grace period.
Do Oregon LLCs pay state income tax?

Default pass-through LLCs owe no entity-level Oregon income tax, but members report distributive shares on their Oregon personal income tax returns at graduated rates up to 9.9%. LLCs that elect C-corp treatment pay Oregon corporate excise tax at 6.6% or 7.6% depending on taxable income, plus a minimum corporate excise tax tied to Oregon sales. Federal income tax applies regardless.
Does Oregon have a sales tax?

No. Oregon has no statewide retail sales tax, and this is one of the few distinctive features of operating here. A few local taxes exist on lodging, marijuana, and certain specific categories, but there is no broad consumer sales tax to collect or remit.
What is the Oregon Corporate Activity Tax and will my LLC owe it?

The CAT is a gross-receipts tax collected by the Department of Revenue on Oregon commercial activity. Registration is required above $750,000 of Oregon commercial activity per year, and tax is owed above $1 million at $250 plus 0.57 percent of the excess. Below $750,000 you have no CAT obligation at all, which is where most small LLCs live.
How long does it take to form an Oregon LLC?

Online filings through the Oregon Business Registry typically clear in 3 business days. Mail filings (with an approved waiver) take around 7 business days. Oregon does not offer a paid expedited tier, so if your timeline is tight, file online and file early.
Should I form my LLC in Oregon instead of my home state?

Only if you live or operate in Oregon. The state is a clean home-state pick, not a tax-shelter pick. Oregon's personal income tax runs as high as 9.9% on distributive shares, and forming in Oregon from outside the state still requires foreign qualification back home. For non-resident founders, Wyoming or your home state is almost always the better call.
Does Oregon require an operating agreement?

No. ORS 63.057 permits an operating agreement without requiring one to be written or filed. Oral and written agreements are both recognized, and the statute uses 'if any' language throughout. A written operating agreement is still strongly advised for any multi-member LLC and helps preserve the liability shield in a contested dispute.
How do I apply for an LLC in Oregon?

Apply for an LLC in Oregon by filing Articles of Organization - Limited Liability Company with Oregon Secretary of State - Corporation Division. The filing fee is $100. Online filing is available through the state portal. Approval typically takes 3 business days online. Mail filings take about 7 business days. Before filing, pick a registered agent (see the Oregon registered agent guide) and confirm your business name is available using the state's entity search.

Compare Oregon to another state

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

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Oregon vs Louisiana

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Oregon vs Pennsylvania

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Oregon vs Rhode Island

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Oregon vs Utah

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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.

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