Oregon LLC Annual Report 2026: $100 Fee, Anniversary-Month Deadline

Due Date and Frequency

Renewals are an annual obligation — once a year, every year, for as long as the LLC exists. The duty does not pause for an inactive or low-revenue year; a dormant single-member LLC owes the same $100 renewal as a busy operating company.

The Secretary of State mails a renewal notice to your address on file roughly 45 days before the due date, which is a useful prompt — but the obligation is yours whether or not the notice arrives. That is one more reason to keep your mailing and registered agent addresses current. You can confirm your exact anniversary date any time by searching your entity in the Oregon Business Registry.

Annual Report Fee: $100

Oregon charges a flat annual report fee for LLCs:

The $100 renewal is the standard cost to keep an Oregon LLC in good standing each year, and it is the same $100 listed on the Secretary of State's official Business Registry Fee Schedule. Pay it online by credit or debit card when you submit the renewal to complete the filing.

Oregon's No-Sales-Tax Advantage and the CAT

The $100 renewal is cheap to file, but it is not the only Oregon-specific cost an LLC owner should know about — and here Oregon is genuinely unusual. Oregon is one of only a handful of states with no general statewide sales tax, which simplifies bookkeeping and removes the sales-tax registration and remittance burden most states impose.

The trade-off is the Corporate Activity Tax (CAT), administered by the Oregon Department of Revenue. The CAT is a gross-receipts tax, not an income tax, so it can apply even in a year your LLC is not profitable. A business with more than $1 million in Oregon commercial activity owes $250 plus 0.57% of the amount above $1 million. Businesses that reach $750,000 in Oregon commercial activity must register for the CAT within 30 days, even if they do not yet owe tax.

Most small LLCs fall well under these thresholds and never touch the CAT — but it is the reason the annual renewal is not the whole compliance story in Oregon. For a full breakdown of formation costs, the CAT, and every other recurring fee, read Oregon LLC taxes and fees for 2026.

What Information Is Required

The Oregon Annual Report requires you to confirm or update the following information:

• Registered Agent: The name and physical Oregon street address of your registered agent. If your agent has changed or their address has changed, update it here.
• Principal Office Address: The main business address of your LLC. This must be a physical address, not a PO Box.
• Management Details: The names and addresses of the individuals managing the LLC. For member-managed LLCs, this is the members; for manager-managed LLCs, this is the managers.
• Mailing Address: The address where the Corporation Division should send official correspondence, if different from the principal office.

You are not required to submit financial statements, revenue figures, tax information, employee counts, or details about your business operations. The Annual Report is purely an administrative confirmation and update filing.

Step-by-Step: How to File the Annual Report Online

Filing your Oregon LLC Annual Report online takes only a few minutes. Here is the step-by-step process:

1. Go to sos.oregon.gov/renew
   Navigate to the Oregon Business Registry online renewal portal run by the Secretary of State, Corporation Division. This is the same site referenced on the renewal notice the state mails you.
2. Look up your LLC
   Enter your LLC's name or registry number in the search field. Select your LLC from the results. Confirm this is your entity before proceeding.
3. Select "File Annual Report"
   On your LLC's detail page, you will see an option to file the Annual Report. Click it to begin. The system will pre-populate your current information from the state's records.
4. Review and update your information
   Confirm or update: registered agent name and address, principal office address, and management details. Make any necessary corrections before proceeding.
5. Submit and pay the $100 fee
   Review your information one final time, then pay the $100 fee by credit or debit card. Verify the current fee shown on screen matches what you expect before submitting.
6. Save your confirmation
   After payment, you will receive online confirmation that your Annual Report was accepted. Print or save this confirmation as proof of filing. The Corporation Division will update your LLC's status to reflect the current year's filing.

What Happens If You Miss the Deadline

Oregon's missed-deadline path is different from most states. There is no late fee — but the alternative, inactivation, is more disruptive than a penalty would be. Here is the sequence:

Because there is no late fee, the real cost of missing the deadline is the cleanup: if you let the LLC go inactive you will pay a $100 reinstatement fee plus $100 for every missed renewal to come back. Avoid all of it by setting a calendar reminder for your anniversary date — and remember the state's mailed notice arrives about 45 days early as a backup prompt.

How to Reinstate a Dissolved LLC in Oregon

If your Oregon LLC has gone inactive, reinstatement is straightforward as long as you act within five years. Under ORS 63.654, you can reinstate online within five years of the dissolution date. Here is what it takes:

1. Pay the $100 reinstatement fee
   Oregon charges a flat $100 reinstatement fee to bring an inactive LLC back to active status.
2. Pay $100 for each missed annual report
   On top of the reinstatement fee, you owe $100 for every renewal you missed. If you missed two years, expect $100 reinstatement + $200 in back renewals = $300 total. There is no separate late penalty stacked on top — just the renewals plus the one reinstatement fee.
3. Confirm your registered agent is current
   Update your registered agent name and Oregon street address during the reinstatement so the state has a valid point of contact. Review Oregon's registered agent rules if anything has changed.
4. Confirm your name is still available
   If another business claimed your name while you were inactive, you will have to choose a new one to reinstate. This is the biggest risk of letting an LLC lapse — submit reinstatement before someone takes the name.

If your LLC has been inactive for more than five years, online reinstatement is closed and you must contact the Corporation Division for the special forms and documentation they require.

For more on staying in compliance, see our guides to Oregon registered agent requirements and Oregon LLC taxes and fees. If you operate in Oregon as an out-of-state company, see Oregon foreign LLC registration. You can also compare annual report deadlines for every state or read the full Oregon compliance guide.