How to Form an LLC in Oregon (2026 Guide)

November 12, 2026

Updated October 30, 2026

By: LawWorx

Last verified: October 30, 2026, against the Oregon Secretary of State Corporation Division, the Oregon Department of Revenue and the Oregon Revised Statutes (Chapter 63). Figures are re-checked against these official sources regularly and linked below. This guide is general information, not legal or tax advice.

Oregon keeps LLC costs flat and predictable: the Articles of Organization cost $100 to file, and the yearly renewal (Oregon’s annual report) costs $100 again, due every year on the anniversary of your filing date. There is no newspaper publication step and no flat annual LLC franchise tax. The one thing to keep on your radar is Oregon’s Corporate Activity Tax, which only matters once your Oregon sales reach the $750,000 registration threshold.

Oregon LLC at a glance

Fees and deadlines from official state sources
Verified October 30, 2026
Filing fee$100Articles of Organization
Annual report$100Filed every year
Formation documentArticles of Organization (Limited Liability Company)
Filing fee$100
Processing / expediteOnline: 1-3 business days (estimated). No paid expedite; mail sent by FedEx or UPS overnight or 2nd day gets priority handling, processed within 2-3 business days.
Annual reportAnnual report/renewal, $100, due each year on the anniversary of the original filing
State LLC taxNo flat LLC franchise tax. The Corporate Activity Tax applies only to businesses with Oregon commercial activity over $1 million.
Registered agentRequired, with a physical Oregon street address
Newspaper publicationNot required
Where to fileOregon Business Registry (online)

Step 1Pick a name Oregon will accept

Under ORS 63.094, your LLC’s name must include “limited liability company,” “L.L.C.” or “LLC.” It cannot include words such as “cooperative” or “corporation” that suggest a different kind of entity, and it must be distinguishable from other active names on the Business Registry. Inactive registrations do not block a name.

Check your idea with the state’s free Business Name Availability Check. If you are not ready to file, you can hold a name with an Application for Name Reservation. The fee is $100, and the reservation lasts 120 days. A reservation does not let you do business under the name; it only holds it.

Step 2Line up an Oregon registered agent

Every Oregon LLC must keep a registered agent and registered office in the state at all times. The registered office must be a physical street address where legal papers can be handed to someone in person. Oregon law specifically rules out commercial mail receiving agencies, mail forwarding businesses and virtual offices.

You can name an individual who lives in Oregon (the registered office must be that person’s business office), or a business entity that provides the service. You can act as your own agent if you meet those rules. Keep in mind that the agent’s address appears in public records.

Step 3File the Articles of Organization

The Articles of Organization form asks for:

  • The LLC’s name
  • Duration: perpetual, or a latest date on which the LLC will dissolve
  • A principal office, which must be a physical street address
  • The registered agent’s name and Oregon street address
  • A mailing address for notices from the state
  • Whether the LLC is member-managed or manager-managed
  • A description of any licensed professional services, if applicable
  • Optional provisions, such as benefit company status or indemnification
  • The organizer’s name and address, plus member and manager names and addresses
  • An individual with direct knowledge of the LLC’s operations
  • The organizer’s signature, made under penalty of perjury

Everything on the form becomes public record and is posted on the state’s website.

How to file: The fastest route is the Oregon Business Registry, where the state estimates 1-3 business days and says review typically begins within one business day. You can also mail or fax the paper form to the Corporation Division in Salem and pay by check (payable to “Corporation Division”) or with the Credit Card Cover Sheet. Mail and fax filings go into a standard queue, and the state advises allowing 7-10 days for mail delivery alone.

Faster options: Oregon does not sell a paid expedite service. Filings sent by FedEx or UPS overnight or 2nd day delivery get priority handling and are processed within 2-3 business days. Counter service in Salem runs weekdays from 8 a.m. to 5 p.m.; arrive by 4:00 p.m. for same-day processing, though some requests may take longer.

If the state finds an error in an online filing, you can correct and resubmit it at no additional fee.

Step 4Renew every year on your anniversary

Oregon calls its yearly filing an annual report or renewal. It is due on the anniversary of the date your Articles were filed, so your first one is due one year after formation. The fee is $100. The state mails a renewal notice about 45 days before the due date, and you can file online in a few minutes and pay by credit card. You can update member or manager information on the renewal, but you cannot change the LLC’s name through it.

Missing the renewal has real consequences. Under ORS 63.647, not delivering the annual report or not paying fees when due are grounds for administrative dissolution. The state sends written notice first, and you have 45 days after that notice to fix the problem. If you don’t, the Secretary of State dissolves the LLC. An LLC that has been administratively dissolved for less than 5 years can generally be reinstated by paying a reinstatement fee along with the missed annual fees; LLCs can usually do this online.

Don’t count on the mailed notice. Because the due date is your filing anniversary rather than a single statewide date, it is easy to lose track of. Put the date on your calendar the day your LLC is approved, and keep the mailing address on file current so the state’s 45-day notice actually reaches you.

Step 5Finish setting up the business

  • Operating agreement: Oregon does not ask you to file one, but a written agreement sets out ownership, management and what happens if a member leaves. It is worth having even for a single-member LLC.
  • EIN: Get a free Employer Identification Number directly from the IRS. You will need it for a business bank account and for hiring.
  • State tax accounts and local licenses: Depending on what you do, you may need to register with the Oregon Department of Revenue or obtain city or county licenses. Check with the agencies that cover your activity and location.
  • Doing business elsewhere: If your Oregon LLC operates in another state, that state may require you to register there as a foreign LLC.

What an Oregon LLC costs

ItemCost
Articles of Organization (one-time)$100
Name reservation (optional, one-time)$100
Annual report/renewal (yearly)$100
Corporate Activity Tax (yearly, only above the threshold)$250 plus 0.57% of Oregon commercial activity over $1 million
Registered agentFree if you serve yourself; otherwise the provider’s price

How Oregon compares

State filing fee to form an LLC, next to neighboring states. The national median is $100.

StateFiling feeRecurring state filing
California$70Annual tax: $800
Nevada$75Annual list: $150 (plus a state business license)
Oregon$100Annual report: $100
Idaho$100Annual report: No charge
Washington$180Annual report: $70
Often compared
Wyoming$100Annual report: $60 (minimum license tax)
Delaware$110Annual tax: $400

National median · Fees from each state's official sources; some states charge a different amount online or by mail. If you live and run your business in Oregon, forming your LLC in another state usually means also registering it here as a foreign LLC, so you pay both states' fees.

Estimate your total cost in Oregon →

Oregon’s Corporate Activity Tax

Oregon does not charge LLCs a flat yearly franchise or privilege tax. What it does have is the Corporate Activity Tax (CAT), administered by the Department of Revenue. Despite the name, it is not limited to corporations: the Department says any person or business doing business in Oregon may have obligations, and it lists partnerships, sole proprietorships and other entities alongside corporations.

  • You must register for the CAT within 30 days of reaching $750,000 in Oregon commercial activity for the year.
  • A return is required once Oregon commercial activity exceeds $1 million.
  • The tax is $250 plus 0.57% of Oregon commercial activity over $1 million.
  • The return is due the 15th day of the fourth month after your tax year ends.

Most new LLCs are nowhere near these levels, but if you expect strong Oregon sales, review the Department of Revenue’s CAT guidance early.

File it yourself or use a formation service?

Oregon’s online registry is straightforward, and filing it yourself costs only the state fee. A paid formation service can prepare the Articles, act as your registered agent and track your renewal date, which some owners find worth the extra cost. Others prefer to handle these tasks themselves. Either way, the state fee and the filing requirements are the same, so the decision comes down to how much of the paperwork and calendar tracking you want to delegate.

Frequently asked questions

Does Oregon require LLCs to publish a notice in a newspaper?

No. Oregon has no publication requirement for new LLCs.

When is my first Oregon annual report due?

On the first anniversary of the date your Articles of Organization were filed, and on that same date every year after.

Can I use a P.O. box or virtual office for my registered agent?

No. The registered office must be a physical Oregon street address where legal papers can be served in person. Commercial mail receiving agencies, mail forwarding businesses and virtual offices are not allowed.

Does every Oregon LLC owe the Corporate Activity Tax?

No. Registration starts at $750,000 in Oregon commercial activity, and a return is only required above $1 million.

How fast can I get my LLC approved?

Online filings are estimated at 1-3 business days. For paper filings, couriered mail gets priority handling and same-day counter service is available in Salem if you arrive by 4:00 p.m.

Sources