OH

Ohio LLC Compliance

Complete 2026 Guide

No annual report requirement for domestic LLCs, making it one of the simplest states for ongoing compliance.

US Business Compliance Research Team
Expert LLC compliance researchers
Last updated:
$99
Formation Fee
None
Annual Report
$99
Foreign LLC Fee
No
Franchise Tax

1Ohio LLC Formation

To form an LLC in Ohio, you'll need to file Articles of Organization with the Ohio Secretary of State.

Formation Details

2Annual Report Requirements

No Annual Report Required

Ohio does not require domestic LLCs to file an annual report. This makes Ohio one of the simplest states for ongoing LLC compliance.

3Registered Agent Requirements

Ohio requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Ohio.

Requirements: Must be an Ohio resident or a corporation with an office in Ohio.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Ohio, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $99
  • Requirements: Certificate of Good Standing from home state and Application for Registration as a Foreign LLC.

5Ohio LLC Taxes

Ohio has a Commercial Activity Tax (CAT) instead of traditional corporate income tax. Most small businesses under $150,000 gross receipts are exempt.

6Penalties for Non-Compliance

Late Filing Penalties

N/A - No annual report required

Administrative Dissolution Risk

Can be dissolved for failure to maintain a registered agent or statutory agent.

Key Considerations for Ohio LLCs

  • No annual report requirement for domestic LLCs
  • Low formation fee of $99
  • Commercial Activity Tax applies to businesses over $150,000 gross receipts
  • Must maintain statutory agent (registered agent) at all times

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Related Ohio LLC Articles

Official Resources

For the most up-to-date information, always check the official Ohio Secretary of State website:

https://www.ohiosos.gov/businesses