Oregon LLC at a glance
An Oregon LLC costs $100 to form and $100 a year to keep active, both paid to the Corporation Division of the Oregon Secretary of State. The figures come from the Division's Business Registry fee schedule.
| Item | Oregon rule |
|---|---|
| Formation document | Articles of Organization |
| Formation fee | $100 |
| Where to file | Oregon Business Registry online, or paper forms to the Corporation Division in Salem |
| Processing | 1 to 3 business days for online filings |
| Annual report | $100, due by the anniversary date of the filing |
| Registered agent | Required, with a physical Oregon street address |
| Change of registered agent | $0 |
| Name reservation | Optional, $100 for 120 days |
| Sales tax | None |
Oregon suits founders who live or trade in Oregon. An LLC formed in another state that does business in Oregon pays $275 to apply for authority and $275 a year to renew, so forming locally is usually cheaper if Oregon is your base.
How to start an LLC in Oregon
You start an LLC in Oregon by choosing a compliant name, appointing a registered agent and filing Articles of Organization online. The Corporation Division's registration page links to the online filing system. These are the steps in order.
- Choose a name. Under ORS 63.094 the name must contain "limited liability company", "L.L.C." or "LLC" and must be distinguishable from other registered names. It cannot contain words such as "cooperative", "corporation", "incorporated", "limited partnership", "L.P." or "LLP". Reserving the name is optional and costs $100 for 120 days, per the name reservation form.
- Appoint a registered agent. The agent needs a physical Oregon street address where it keeps a business office. You can serve yourself if you live in Oregon, or use a registered agent service.
- File the Articles of Organization and pay $100. ORS 63.047 lists the contents: the name, the registered agent and office, a mailing address, the principal office address, organizer details, at least one member or manager, and whether a manager will manage the LLC. Online filing through the Oregon Business Registry is the quickest route. Our articles of organization guide explains each field.
- Sign an operating agreement. It is not filed with the state, but it sets out ownership and control, and banks often ask for it. See our operating agreement guide.
- Get an EIN. The EIN is free from the IRS. Without an SSN or ITIN you apply by fax, mail or phone rather than online, as the IRS EIN page explains. Our EIN application service covers that route.
- Check state and local registrations. Oregon has no sales tax, but you may need a city or county business license, payroll registrations if you hire, and Corporate Activity Tax registration once you reach the threshold below.
- Diary the annual report. It is due every year by the date your Articles were filed. Our compliance deadline calendar works it out for you.
Ready to form? Our filing team prepares and files the Articles, checks the name and agent details, and keeps your documents in your portal.
Oregon LLC cost
The state cost of an Oregon LLC is $100 to form and $100 each year after that. Optional items such as a name reservation add to the first-year cost.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $100 | At formation |
| Name reservation (optional) | $100 for 120 days, plus $5 for a confirmation copy | Before formation |
| Annual report (renewal) | $100 | By each anniversary date |
| Amendment to annual report | $0 | When details change |
| Change of registered agent or address | $0 | When you change agent |
| Articles of Amendment or Dissolution | $100 | When you amend or close |
| Foreign LLC application for authority | $275, then $275 a year | Only for LLCs formed elsewhere |
Worked example: a founder who files directly without a reservation pays $100 in year one. In year two and every year after, the annual report costs $100, so the first two years total $200 in state fees. With a name reservation the first year is $200 ($100 + $100), or $205 with the confirmation copy.
Oregon LLC annual report
Every Oregon LLC files an annual report and pays $100 by the anniversary of the date its Articles were filed. ORS 63.787 requires the report and ties the due date to that anniversary.
- Reminder: the renewal help page says notices are mailed about 45 days before the due date. Renewal is online or by mail, and online filers get a confirmation email with a receipt.
- Changes: you can report changes of address or agent on the annual report itself, and an amendment to the annual report is free.
- Not filed: ORS 63.651 lets the Secretary of State administratively dissolve an LLC that does not deliver its report or pay its fees, after notice and a chance to cure.
- Reinstatement: the reinstatement page says you pay a reinstatement fee plus the missed annual fees. An LLC dissolved for less than 5 years can be reinstated online or on paper.
Because the date is tied to your own filing date, Oregon deadlines fall on different days for different companies. Our LLC annual report service files it and sends reminders.
Oregon registered agent
Every Oregon LLC must appoint and keep a registered agent with a physical street address in Oregon. The agent can be an individual who lives in Oregon, or a business entity registered in Oregon, according to the Division's registered agents page.
The rules are stricter than in some states. ORS 63.111 says the registered office may not be a commercial mail receiving agency, a mail forwarding business or a virtual office, because a process server must be able to hand papers to a person there. Changing agent costs nothing: you file an Information Change online through the Business Registry or on paper, or update the agent on your annual report. If an agent resigns and the LLC does not appoint a new one, the LLC can be administratively dissolved.
Oregon LLC registration and privacy
Information you file with the Business Registry becomes public record. The Division notes that records can be searched by an individual's name as well as by business name, so any person you list as organizer, member or manager can be found. Using a commercial registered agent and a business mailing address keeps a home address off the record. The Division also does not accept forms or payments by email.
State taxes that affect an Oregon LLC
Oregon has no general sales tax, so most LLCs have no sales tax permit to apply for. The Oregon Department of Revenue states that Oregon "doesn't have a general sales or use/transaction tax".
The tax that does reach LLCs is the Corporate Activity Tax (CAT), which applies to all business types including LLCs:
- Register within 30 days of reaching $750,000 of commercial activity in the year.
- File a return when Oregon commercial activity is more than $1 million.
- The tax is $250 plus 0.57% of taxable Oregon commercial activity above $1 million, after a 35% subtraction for certain business expenses.
- Returns are due by the 15th day of the fourth month after the end of the tax year.
Income tax depends on how the LLC is taxed federally and where its owners live. A licensed tax professional should confirm your Oregon position.
Forming an Oregon LLC as a non-resident
You do not need to live in Oregon or the US to form an Oregon LLC; you need an Oregon registered agent with a physical office. For an online business run from outside the US with no Oregon ties, Wyoming or New Mexico often costs less to maintain. Compare them in Wyoming vs Delaware vs New Mexico and our best state for an LLC guide. If you form elsewhere and later do business in Oregon, the LLC needs authority to transact business here at $275 a year.
- Form 5472: a single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 each year, by fax or mail. See our Form 5472 guide.
- BOI: US-formed LLCs no longer file beneficial ownership reports with FinCEN after the final rule published 14 August 2026.
- Address: an Oregon agent address cannot double as a virtual office, so a separate US business address is useful for banks and mail.
Whether you owe US tax depends on whether you have US trade or business income; ask a licensed tax professional.
How to dissolve an Oregon LLC
To close an Oregon LLC you file Articles of Dissolution with the Corporation Division and pay $100, the fee the schedule lists for articles of amendment or dissolution. Before filing, wind up the business: pay creditors, distribute remaining assets, and file final state and federal returns, including any CAT return and a final Form 5472 if it applies. Letting the LLC lapse by skipping annual reports is not the same as dissolving it. Our LLC dissolution service covers the filing and the federal closing steps.
Neighboring states: see our California LLC, Washington LLC, Idaho LLC and Nevada LLC pages, or all states on US LLC states.
Sources
- Oregon Secretary of State: Business Registry Fee Schedule
- Oregon Secretary of State: Register a Business
- Oregon Secretary of State: Name Reservation form
- Oregon Secretary of State: Renew a Business
- Oregon Secretary of State: Reinstate a Business
- Oregon Secretary of State: Registered Agents and Service of Process
- Oregon Secretary of State: Update Registration
- Oregon Legislature: ORS Chapter 63, Limited Liability Companies
- Oregon Department of Revenue: Corporate Activity Tax
- Oregon Department of Revenue: Sales tax
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.