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Oregon LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for Oregon LLCs

Oregon is the only US state with no sales tax and no use tax, making it uniquely attractive for retail and e-commerce businesses. LLC formation is $100 and annual reports are $100. The state has a relatively simple ongoing compliance structure with an annual report due on the LLC's anniversary month.

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$100
Formation Fee
$100
Annual Report
$275
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1Oregon LLC Formation

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

Formation Details

2Annual Report Requirements

Oregon requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $100
  • Due Date: Anniversary month of LLC formation each year
  • Frequency: Annually

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

Oregon 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 Oregon.

Requirements: Must be an individual OR a registered business with a physical Oregon street address (no PO Box, CMRA, mail-forwarding, or virtual office) able to accept personal service. Oregon residency is NOT required (ORS 63.111). An LLC cannot be its own agent, but an individual owner can. Changing the agent is free via the Information Change form.

4Foreign LLC Registration

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

Foreign LLC Registration

  • Registration Fee: $275
  • Requirements: Application for Authority to Transact Business (form 110) filed with the Oregon Secretary of State and an Oregon registered agent with a physical Oregon address. A certificate of existence is required only if the home state's status is not verifiable online (dated within 60 days).

5Oregon LLC Taxes

Oregon has no state sales tax — one of only five states in the US without a sales tax. Oregon LLCs do not pay entity-level income tax (pass-through taxation). Members pay Oregon personal income tax on their share of LLC income at graduated rates: 4.75%, 6.75%, 8.75%, or 9.9% (highest bracket for income over $125,000). Oregon also imposes a Corporate Activity Tax (CAT) on businesses with Oregon commercial activity exceeding $1 million per year.

6Penalties for Non-Compliance

Late Filing Penalties

No late fee. After roughly a 45-day grace period the LLC is inactivated (administrative dissolution). Reinstatement costs $100 plus $100 per missed annual report, available within 5 years (ORS 63.654).

Administrative Dissolution Risk

Oregon may administratively dissolve an LLC that fails to file the annual report or pay fees. Reinstatement requires filing an application with the Secretary of State and paying all overdue fees and penalties.

Key Considerations for Oregon LLCs

  • No state sales tax — unique advantage for retail and e-commerce businesses
  • $100 formation fee and $100 annual report fee — straightforward and predictable costs
  • No entity-level LLC income tax — pass-through to members
  • Members pay Oregon income tax (4.75%–9.9%) on LLC income
  • Corporate Activity Tax (CAT): 0.57% on gross receipts over $1 million (after $1M subtraction)
  • Foreign LLC registration: $275 — higher than domestic formation
  • Annual report due in the LLC's anniversary month each year
  • Portland and other Oregon cities may have local business license requirements

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.

Oregon LLC Compliance Guides

Oregon LLC Taxes & Fees 2026

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

Oregon LLC Annual Report & Compliance

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

Oregon Registered Agent Requirements

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

Can I Be My Own Registered Agent in Oregon?

The rules — and trade-offs — for acting as your own Oregon registered agent.

Oregon LLC Late Filing Penalties

What you owe — and how to fix it — if you file a Oregon report late.

Oregon Foreign LLC Registration

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

Official Resources

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

https://sos.oregon.gov/business