Forming an LLC in Oregon costs $100 to file with the state. Ongoing, you file: Annual report ($100), anniversary date. Separately, None (Corporate Activity Tax above $1M). No sales tax; $100 annual report.
Oregon LLC at a glance
| State filing fee | $100 |
| Processing time | ~1 week |
| Annual/biennial report | Annual report ($100), anniversary date |
| Franchise / annual tax | None (Corporate Activity Tax above $1M) |
| State income tax | Yes |
| State sales tax | No state sales tax |
| Sales-tax economic nexus | n/a (no sales tax) |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Oregon Secretary of State and tax authority before filing.
Does Oregon fit your situation?
Oregon puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. No sales tax; $100 annual report.
If you do not live or operate in Oregon, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Oregon
- Check name availability and appoint a Oregon registered agent.
- File the Articles of Organization ($100) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Annual report ($100), anniversary date.
Generate your Oregon deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Oregon?
The state filing fee is $100. Ongoing you file annual report ($100), anniversary date. None (Corporate Activity Tax above $1M).
Does Oregon require an annual report?
Yes: Annual report ($100), anniversary date.
Is Oregon a good state for a non-resident LLC?
No sales tax; $100 annual report. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.