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Ohio LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for Ohio LLCs

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

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$99
Formation Fee
None
Annual Report
$99
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

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.

Comparing deadlines across states? See every state's annual (or biennial) report due date, fee, and late penalty in one place on our annual report deadlines hub.

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 individual or a business entity (not limited to corporations) with an Ohio business address, using a physical Ohio street address (no P.O. box or CMRA), per ORC 1706.09.

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: Form 617 (Registration of a Foreign Limited Liability Company, ORC 1706.511) plus an Ohio statutory agent with acceptance. No certificate of good standing is required.

5Ohio LLC Taxes

Ohio has a Commercial Activity Tax (CAT) instead of traditional corporate income tax. The CAT exempts the first $6,000,000 of taxable gross receipts (2025+) and applies at 0.26% above that exclusion; the annual minimum tax was eliminated effective January 1, 2024.

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 only to businesses with taxable gross receipts over $6,000,000 (2025+); no annual minimum tax
  • 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.

Ohio LLC Compliance Guides

Ohio LLC Taxes & Fees 2026

Formation cost, state/franchise tax, and the yearly fees a Ohio LLC owes.

Ohio LLC Annual Report & Compliance

Deadlines, fees, and filing steps to keep your Ohio LLC in good standing.

Ohio Registered Agent Requirements

Who can serve, the physical-address rule, and what a Ohio agent costs.

Ohio Foreign LLC Registration

How to register an out-of-state LLC to legally do business in Ohio.

Official Resources

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

https://www.ohiosos.gov/businesses