What does a Oregon LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Annual report | Oregon Secretary of State | $100 | Formation anniversary |
| Corporate activity tax, if Oregon activity over $1 million | Oregon Department of Revenue | $250 plus 0.57% of the excess | Annual return, quarterly estimates |
| Owners' income tax returns | Oregon Department of Revenue | Graduated income tax | April 15 |
For forming the LLC in the first place, see how to form an LLC in Oregon.
When is it due?
By the anniversary of the date the LLC was formed, every year, starting with the first anniversary: an LLC formed on March 8, 2026 files by March 8, 2027. The Secretary of State mails a renewal notice about 45 days before. Oregon calls the filing an annual report or renewal. You can file as soon as the renewal window opens, about 45 days before the anniversary.
How much does it cost?
$100 a year, the same for every domestic LLC regardless of size. Foreign LLCs registered in Oregon pay more.
How do you file it?
Go to the Oregon Business Registry
The Secretary of State's online filing system.
Find the LLC
By name or registry number.
Confirm or update details
Principal office, registered agent and members or managers.
Pay $100 by the anniversary
And keep the confirmation.
What information do you need?
The annual report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Oregon entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
Oregon allows 45 days after the anniversary to file. An LLC that has not filed by then can be administratively dissolved by the Secretary of State, ending its active status and liability protection until it is reinstated.
How do you restore a dissolved LLC?
A dissolved Oregon LLC can generally be reinstated within five years by filing an application for reinstatement with a $100 fee plus $100 for each missed annual report. Reinstatement restores the LLC as if it had not been dissolved. See reinstating a dissolved LLC.
What else does a Oregon LLC pay each year?
Owners pay Oregon's graduated income tax, with a top rate of 9.9%, on their share of profit. The corporate activity tax requires registration once Oregon commercial activity passes $750,000 and payment above $1 million. The Portland area adds local income and business taxes. Oregon has no general sales tax.
What does a typical year look like?
| When | What to do |
|---|---|
| About 45 days before the anniversary | Renewal notice arrives |
| Formation anniversary | Annual report due, $100 |
| 45 days after | Grace period ends; dissolution possible |
| April 15 | Owners' federal and Oregon returns |
| Quarterly, if registered | Corporate activity tax estimates |
Is anything different for foreign owners?
No. A Oregon LLC owned by someone outside the US files the same annual report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Oregon Secretary of State, and you can always file directly. See business tax deadlines.
Want your Oregon filings handled?
We track your Oregon deadlines, file the annual report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
When is the Oregon LLC annual report due?
By the anniversary of the LLC's formation each year.
How much is the Oregon annual report?
$100.
Is there a grace period in Oregon?
Yes, 45 days, after which the LLC can be dissolved.
How much does it cost to reinstate an Oregon LLC?
$100 plus $100 for each missed report.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
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.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.