Oregon LLC Requirements

Updated for 2026 · Official Secretary of State Website

Oregon is notable for having no state sales tax, which can be advantageous for certain types of businesses. The $100 filing fee is average, but the $100 annual report is above the median for ongoing costs. Oregon's economy is anchored by technology (Portland's 'Silicon Forest'), outdoor recreation, and agriculture.

Filing Fee

$100

One-time state fee

Annual Fee

$100

Per year

Processing

Immediate to 2 business days

Online filing

Deadline

Anniversary date

Annual report due

Average Cost

Oregon's $100 filing fee is at the national average, while the $100 annual report is above the median. Total first-year costs of $200 are slightly above average.

Notable Facts About Oregon LLCs

Oregon has no state sales tax — one of only five states without one
Portland's 'Silicon Forest' is home to Intel, Nike, and numerous tech companies
The $100 annual report due on your anniversary date must be filed every year
Oregon's online filing system provides near-immediate processing

Tax Information for Oregon LLCs

Oregon has no state sales tax. The state has a progressive individual income tax with rates from 4.75% to 9.9%, among the highest in the nation. LLCs taxed as pass-through entities pay at individual rates. The $150 minimum Corporate Activity Tax applies to businesses with Oregon receipts over $1 million.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Oregon naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Oregon.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Oregon who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Oregon Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Oregon requires periodic reports due by Anniversary date. The filing fee is $100. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $100

Deadline: Anniversary date

Annual report due by the anniversary date of LLC formation each year.

Annual report filed yearly.

Need a Registered Agent in Oregon?

Every Oregon LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in Oregon is $100 for the Articles of Organization. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Oregon?

Oregon charges $100 for its periodic reporting requirement, due Anniversary date. Annual report filed yearly. Oregon's $100 filing fee is at the national average, while the $100 annual report is above the median. Total first-year costs of $200 are slightly above average.

How long does it take to form an LLC in Oregon?

Online filing in Oregon typically takes Immediate to 2 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Oregon?

Yes, Oregon requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Oregon LLC pay?

Does Oregon require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Oregon. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Oregon's default LLC laws.