Who should form an LLC in Oregon?
Anyone who lives in Oregon or runs their business from there. If you form in another state but operate in Oregon, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Oregon, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Oregon. See what a registered agent is.
File the Articles of Organization
Online through the Oregon Business Registry, or by mail, with the $100 fee. Oregon does not offer paid expedited processing.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Oregon require every year?
An annual report each year, $100, due on the anniversary of the LLC's formation. The Secretary of State sends a reminder about 45 days before. An LLC that does not file within the grace period after the due date can be administratively dissolved; reinstatement costs a fee plus each missed report.
For deadlines, fees and late penalties in detail, see Oregon LLC yearly filings.
What is Oregon's corporate activity tax?
A tax on gross receipts that applies to all business types, including LLCs and sole proprietorships. Businesses must register once Oregon commercial activity passes $750,000, and pay once it exceeds $1 million: $250 plus 0.57% of taxable activity above $1 million, after a 35% subtraction for certain costs. Small businesses below the thresholds owe nothing.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $100 |
| First annual report, on the first anniversary | $100 |
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Oregon filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Oregon?
Yes. Oregon has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Oregon street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Oregon taxes apply to an LLC?
Owners pay Oregon's graduated income tax, one of the highest in the country with a top rate of 9.9%, on their share of profit. The Portland area adds local income and business taxes. Oregon has no general sales tax. Employers register with the Oregon Department of Revenue for withholding and payroll taxes.
Federally, a Oregon LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Oregon LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Oregon deadline for you.
Questions people ask
How much does it cost to form an LLC in Oregon?
$100 for the Articles of Organization.
When is the Oregon LLC annual report due?
On the anniversary of formation each year, for $100.
Does Oregon have a sales tax?
No general sales tax.
Does my Oregon LLC owe the corporate activity tax?
Only if Oregon commercial activity exceeds $1 million; registration is required from $750,000.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Oregon Secretary of State: Business information
- Oregon Department of Revenue: Corporate activity tax
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.