In Ohio, an LLC has no annual report to file with the Secretary of State and no yearly state LLC fee. You pay $99 once to file Articles of Organization, and after that the main thing the state expects is that you always keep a statutory agent on record. The tax to know about is the Commercial Activity Tax, but it only reaches businesses with more than $6 million in Ohio taxable gross receipts a year.
Ohio LLC at a glance
Fees and deadlines from official state sources| Formation document | Articles of Organization for a domestic limited liability company, filed with the Ohio Secretary of State |
|---|---|
| Filing fee | $99 |
| Processing and expedite | Standard processing time: not published. Optional expedite: $100 (within two business days), $200 (within one business day) or $300 (within four business hours), on top of the filing fee |
| Annual report | None required for Ohio LLCs |
| State LLC tax | No LLC-specific annual tax. The Commercial Activity Tax applies only above $6 million in Ohio taxable gross receipts |
| Registered agent | Required (Ohio calls it a “statutory agent”), with a signed acceptance filed with your Articles |
| Newspaper publication | Not required to form an LLC |
| Where to file | Ohio Secretary of State Business Filings portal |
Step 1Choose a name that meets Ohio’s rules
Ohio law requires your LLC’s name to include the words “limited liability company” or one of these abbreviations: L.L.C., LLC, limited, ltd. or ltd.
The name must also be distinguishable from names already on the Secretary of State’s records, including other LLCs, corporations, limited liability partnerships, limited partnerships and registered trade names with exclusive rights. If your preferred name isn’t distinguishable, the statute allows you to use it only with the written consent of the business that holds it, on a form the Secretary of State prescribes.
Check availability with the Ohio Secretary of State Business Search. If you want to hold a name before you file, you can reserve it for $39. A reservation gives you the exclusive right to the name for 180 days, and it can be transferred to someone else by filing a written transfer.
Step 2Line up a statutory agent
Ohio’s term for a registered agent is statutory agent. This is the person or company that accepts legal papers and official notices for your LLC. Your agent can be:
- an individual who lives in Ohio (you can serve as your own agent if you do), using the street address of their primary residence in Ohio, or
- a business entity with an Ohio business address that is open during normal business hours and staffed by someone authorized to handle agent duties.
A post office box doesn’t qualify, even one with a street-style address. The agent must sign a written acceptance of the appointment, and the Secretary of State won’t accept your Articles without it.
Keep the agent current. If your agent resigns or moves out of the state, you must appoint a replacement and file the appointment and acceptance. If the state finds your LLC has no agent, it sends a notice and gives you 30 days to fix it. If you don’t, your Articles are canceled without further notice. A canceled LLC can apply for reinstatement within two years.
Step 3File your Articles of Organization
Under Ohio law, the Articles must include:
- the LLC’s name,
- the statutory agent’s name and street address, and
- the agent’s signed written acceptance of the appointment.
You may add other provisions the members choose to include. Details about how the LLC is run usually go in the operating agreement, which you keep private.
You can file through the Secretary of State’s Business Filings portal. The state fee is $99.
The Secretary of State doesn’t publish a standard turnaround time on the official pages we checked. If you need the filing back quickly, Ohio’s rules offer three expedite levels, charged in addition to the normal filing fee:
- Level one: $100, processed within two business days of receipt
- Level two: $200, within one business day
- Level three: $300, within four business hours
Expedite times count workdays only, so weekends and holidays don’t count. Only level one can be requested by mail, using a cover letter with the expedite box checked.
Step 4Know what keeps your LLC in good standing
Ohio’s LLC law does not require domestic LLCs to file annual or biennial reports, and the Secretary of State’s fee statute lists no yearly LLC fee. In practice, staying in good standing comes down to two things:
- Keep a statutory agent on record at all times and file updates when the agent or the agent’s address changes. Missing this can lead to cancellation, as described in Step 2.
- Handle your tax accounts with the Ohio Department of Taxation, such as the Commercial Activity Tax if your receipts cross the threshold and sales tax if you sell taxable goods or services.
Step 5Finish setting up the business
- Operating agreement. It isn’t filed with the state, but it sets out ownership, voting and what happens if a member leaves. It’s especially worth having when there is more than one member.
- EIN. Get a free Employer Identification Number directly from the IRS. You’ll typically need one to open a business bank account or hire employees.
- Vendor’s license. Ohio requires any business making taxable sales or providing taxable services to get a vendor’s license first. The fee for a new license is $50. You can apply through OH|TAX eServices or your county auditor.
- Local licenses. Check with your city or county for any permits your type of business needs.
What an Ohio LLC costs
| Articles of Organization (one time) | $99 |
|---|---|
| Name reservation (optional, one time) | $39 |
| Expedited processing (optional, one time) | $100 to $300 |
| Vendor’s license (only if you make taxable sales) | $50 |
| Annual report (yearly) | None |
| Annual state LLC fee (yearly) | None |
| Commercial Activity Tax (yearly) | Only if Ohio taxable gross receipts exceed $6 million |
How Ohio compares
State filing fee to form an LLC, next to neighboring states. The national median is $100.
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 Ohio, forming your LLC in another state usually means also registering it here as a foreign LLC, so you pay both states' fees.
Ohio taxes to understand
Ohio’s Commercial Activity Tax (CAT) is a tax on gross receipts, not profits. According to the Ohio Department of Taxation, it is charged at 0.26% of Ohio taxable gross receipts, and for tax years 2025 and later the annual exclusion is $6 million. Most small LLCs fall below that line and owe nothing. A business that crosses it must register within 30 days and then file quarterly returns. The Annual Minimum Tax that once applied to smaller CAT filers ended starting in 2024.
Your LLC’s profits are generally taxed according to how the LLC is classified for federal purposes. Owners of a pass-through LLC report income on their own returns. Sales tax is separate and applies if you sell taxable goods or services.
File it yourself or use a formation service?
Ohio’s Articles are short. You need a name, a statutory agent and the agent’s signed acceptance, so many owners file on their own. If you do it yourself, the only required cost is the state fee. A formation service can handle the paperwork, and some also act as your statutory agent, which can help if you don’t live in Ohio. Compare what’s included and any ongoing charges before you choose.
Recent changes
- The CAT exclusion rose to $6 million for tax years 2025 and later, up from $3 million in 2024.
- The fee for a new vendor’s license rose from $25 to $50 effective April 9, 2025.
- The Department of Taxation discontinued CAT filing by phone (Telefile) effective March 31, 2026. Returns are now filed through the Ohio Business Gateway.
Ohio LLC FAQ
Does an Ohio LLC have to file an annual report?
No. Ohio’s LLC statute doesn’t require domestic LLCs to file a periodic report with the Secretary of State. You do need to keep a statutory agent on record and handle any tax filings that apply to you.
Can I be my own statutory agent in Ohio?
Yes, if you’re an individual who lives in Ohio. You’d list the street address of your primary residence in Ohio and sign the acceptance.
How fast can I get my Ohio LLC approved?
The fastest paid option is level three expedite ($300 on top of the filing fee), which is processed within four business hours of receipt. Standard processing times aren’t published on the official pages we checked.
Do I have to publish a notice in a newspaper?
No. Ohio doesn’t require newspaper publication to form an LLC.
Will my LLC owe the Commercial Activity Tax?
Only if its Ohio taxable gross receipts are more than $6 million for the year. Below that, there’s no CAT and no minimum tax.
Sources
- Ohio Revised Code 111.16: Secretary of State filing fees
- Ohio Legislative Service Commission: Secretary of State agency fees
- Ohio Administrative Code 111:1-2-01: Expedited filing
- Ohio Revised Code 1706.07: LLC names and name reservation
- Ohio Revised Code 1706.09: Statutory agents
- Ohio Revised Code 1706.16: Articles of organization
- Ohio Revised Code Chapter 1706: Revised Limited Liability Company Act
- Ohio Department of Taxation: Commercial Activity Tax
- Ohio Department of Taxation: Vendor’s license registration
- Ohio Department of Taxation: Vendor’s license fee change
- Ohio.gov: Starting a business
- Ohio Secretary of State: Business Search
- IRS: Get an Employer Identification Number