Reference · Oregon
Oregon LLC requirements
Every requirement we've verified for a domestic LLC in Oregon, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Oregon Secretary of State, Corporation Division |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Articles of Organization, domestic LLC, per the Oregon SOS Business Registry Fee Schedule. |
| Standard processing | Online filings approximately 1-3 business days. |
| Expedited options | No confirmed official expedited option for standard online LLC formation. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $100 |
| Report deadline | Due each year on the anniversary date of the original Articles of Organization filing; SOS sends a renewal notice roughly 45 days before the deadline. |
| Late penalty | Not confirmed - SOS pages did not state a specific late fee. |
| Administrative dissolution | Not confirmed; Oregon generally administratively dissolves entities that do not renew, but the grace period was not found. |
| State tax | No franchise tax on LLCs. Oregon's Corporate Activity Tax (CAT) can apply to any business structure (registration required above $750,000 in Oregon commercial activity; tax owed above $1,000,000 at $250 plus 0.57% of activity over $1M) but would not apply to a typical small first-year LLC. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $200 |
Confidence
What we're less sure about
Verified against the official state page
- $100 + $100 = $200. CAT excluded (applies only above $750k/$1M thresholds).
- Late penalty and dissolution timeline unconfirmed.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- sos.oregon.gov — https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf
- sos.oregon.gov — https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx
- oregon.gov — https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx