Oregon LLC in 2026: Articles of Organization, the Annual Report and Corporate Activity Tax Basics

Oregon keeps LLC costs simple and predictable: $100 to file articles of organization and $100 a year to renew. What trips owners up is the timing and the taxes. The annual report is due on the exact anniversary date, a missed report starts a 45-day clock toward dissolution, and growing businesses meet the Corporate Activity Tax, which applies to LLCs despite its name. This guide takes a founder through the name, the registered agent, the filing, the first weeks, the annual report, the CAT and other taxes, with worked budgets. Fees were checked against the Corporation Division's fee schedule and the Oregon statutes in October 2026.

Quick answer

To start an LLC in Oregon, file articles of organization with the Secretary of State's Corporation Division, usually online through the Oregon Business Registry, and pay $100. Name a registered agent with an Oregon street address. Then file the annual report by the anniversary of your filing date each year for $100. Once Oregon commercial activity passes $750,000, register for the Corporate Activity Tax.

• Name must include limited liability company, L.L.C. or LLC; 'Ltd.' is not allowed

• Annual report: $100, due on the exact anniversary date

• Missed report: 45 days after notice, the LLC can be administratively dissolved

• No sales tax; CAT is $250 plus 0.57% above $1 million

• Multi-member LLCs doing business in Oregon pay a $150 minimum tax

What an Oregon LLC is and who should form one

An Oregon LLC is formed under Chapter 63 of the Oregon Revised Statutes (ORS). It is a separate legal person, so contracts, leases and debts belong to the company, and a business creditor generally cannot reach the members' homes or savings. That protection depends on running the LLC as a real, separate business, with its own bank account, contracts signed in its name and decent records.

The Secretary of State's Corporation Division in Salem keeps the business registry. Taxes are handled separately by the Oregon Department of Revenue, and local business taxes by cities and counties, most notably Portland and Multnomah County.

An LLC suits most small Oregon businesses: consultants and designers, contractors, food carts, farms and wineries, short-term rental hosts and online sellers. One person can form it, and owners do not need to live in Oregon or be US citizens. If you live across the river in Vancouver, Washington, but run your business in Portland, the LLC that matters is the Oregon one; if you mainly operate in Washington, compare our Washington LLC guide.

Step 1: Choose a name that meets ORS 63.094

The name must contain "limited liability company" or the abbreviation "L.L.C." or "LLC". Oregon is stricter than many states about other endings: a name may not contain "cooperative", "corporation", "Corp.", "incorporated", "Inc.", "limited partnership", "L.P.", "LP", "Ltd.", "limited liability partnership", "L.L.P." or "LLP". The name must use the English alphabet, may include numerals and ordinary punctuation, and must be distinguishable from every other entity name, reserved name and assumed business name on the Secretary of State's records.

Search the Business Registry before you buy a domain or print anything, and test variations with our LLC name checker. If you are not ready to file, you can reserve a name for $100, though most founders simply file.

If the LLC will trade under a different name, for example "Cascade Bike Repair" for "Kim Ventures LLC", register an assumed business name for $50. It renews every two years. Our DBA guide explains when you need one.

Step 2: Appoint a registered agent

Every Oregon LLC needs a registered agent with a physical street address in Oregon, which may not be a PO box. The agent receives lawsuits and official notices. It can be you, another person in Oregon, or a business that offers registered agent services. Changing the agent or its address later is free.

Keep the agent current. Under ORS 63.647, being without a registered agent or office in Oregon, or failing to tell the Secretary of State that your agent has changed or resigned, is a ground for administrative dissolution. Owners who live out of state usually pay a commercial agent; as an estimate based on providers' published 2026 prices, expect about $50 to $300 a year. That is a market estimate, not a state fee.

Step 3: File the articles of organization

You can file online through the Oregon Business Registry or on the paper form. ORS 63.047 sets what the articles must contain:

The fee is $100, and the filing date becomes your anniversary date for every future annual report. Under ORS 63.001, the anniversary is the same day each year as the date the Secretary of State filed the articles, so an LLC filed on April 14 renews by April 14.

Why filings get rejected. The usual reasons are a name too close to an existing name or assumed business name, a forbidden ending such as "Ltd.", a PO box given as the registered office or principal office, and a missing member, manager or authorized representative. Fix the item and resubmit.

Starting an Oregon LLC

1. 1

   Check the name

   Search the Business Registry and use limited liability company, L.L.C. or LLC.

2. 2

   Choose the registered agent

   An Oregon street address, not a PO box. Changing it later is free.

3. 3

   File the articles

   File online in the Oregon Business Registry and pay $100.

   Tip: Write down the filing date: your annual report is due on that date every year.

4. 4

   EIN and operating agreement

   Get a free EIN from the IRS and sign an operating agreement.

5. 5

   Tax and local registrations

   Register for payroll taxes if hiring, check city licences, and watch the CAT threshold.

   Oregon Secretary of State — Business Registry

Step 4: EIN, operating agreement and local registrations

EIN. Apply to the IRS for an employer identification number once the LLC is filed. It costs Free ($0). Our EIN application guide walks through it.

Operating agreement. Oregon does not ask you to file one, but you should sign one setting out ownership, voting, who can sign, distributions and exits. Without it, Chapter 63's default rules apply. Banks will ask for it.

Bank account. Open an account in the LLC's exact name with the filed articles, the EIN letter and the operating agreement, and keep business money separate.

Licences and local taxes. Oregon has no general state business licence, but many occupations are licensed, contractors register with the Construction Contractors Board (a two-year licence costs $400), and some cities license or tax businesses. Portland and Multnomah County run income-based business taxes on one combined return. Our Oregon business license guide covers the License Directory, Portland's taxes and the contractor rules.

Beneficial ownership. Companies formed in the United States no longer file BOI reports with FinCEN (current position: Not required for US-formed companies).

The annual report: due on your anniversary date

Every Oregon LLC files an annual report by its anniversary, under ORS 63.787. The report confirms the LLC's name, registered agent and office, principal office, the managers of a manager-managed LLC or at least one member of a member-managed LLC, and a description of its main business activity. The information must be current as of 30 days before the anniversary. The fee is $100, and you can file online through Business Registry Online Renewal.

The Corporation Division sends a renewal notice about 45 days before the due date, by mail to your notice address or by email if you chose that. Not receiving it does not excuse a late report. Addresses on the report, including members' addresses, are public, so use a business address where you can.

An Oregon LLC filed on April 14, 2026

April 14, 2026

Articles filed ($100); anniversary date set

About March 1, 2027

Renewal notice sent, about 45 days ahead

April 14, 2027

First annual report and $100 due

After the due date

Secretary of State may send notice of administrative dissolution

45 days after notice

Not fixed: LLC administratively dissolved

Up to 5 years later

Reinstatement possible with reinstatement fee plus missed annual fees

Administrative dissolution. Under ORS 63.647, the Secretary of State may start administrative dissolution if the LLC does not pay its fees or deliver its annual report when due, has no registered agent or office in Oregon, or fails to report a change of agent. The office gives written notice, and under ORS 63.651 the LLC has 45 days to correct each ground or show it does not exist. After that the LLC is dissolved. A dissolved LLC still exists, but only to wind up its affairs; it cannot carry on business.

Reinstatement. Under ORS 63.654, a dissolved LLC can apply to be reinstated within five years of dissolution. The Corporation Division handles most LLC reinstatements online: you correct your business information and pay a reinstatement fee plus the missed annual fees. The name must still be available, or you change it as part of the application. Once reinstated, the LLC is treated as if it had never been dissolved. The Secretary of State can waive the five-year limit if the LLC shows it kept operating.

Corporate Activity Tax basics

The Corporate Activity Tax (CAT) is Oregon's tax on gross receipts, and it applies to every type of business, including LLCs, partnerships and sole proprietors, not just corporations. Most small LLCs never reach it, but a growing retailer or contractor can.

Registration. Register with the Department of Revenue within 30 days after your Oregon commercial activity reaches $750,000 in a calendar year. Not registering can bring a penalty of $100 a month, up to $1,000 a year.

Filing and paying. You file a return and pay once taxable Oregon commercial activity exceeds $1 million. The tax is $250 plus 0.57% of taxable commercial activity above $1 million. Before applying the rate, you subtract 35% of the greater of your cost inputs or labor costs. If you expect to owe $5,000 or more, you make quarterly estimated payments. Annual returns are due on the 15th day of the fourth month after the tax year ends, and returns are filed by mail or through an approved e-file vendor.

Corporate Activity Tax at a glance (2026)

$750,000

Register within 30 days of reaching

$1 million

File and pay above

$250 + 0.57%

Tax on taxable activity above $1 million

35%

Subtraction of cost inputs or labor

$5,000

Expected tax that triggers estimates

A worked CAT example. A Portland bike shop LLC has $1,600,000 of Oregon commercial activity and $900,000 of cost inputs, which is more than its labor costs. It subtracts 35% of $900,000, or $315,000, leaving $1,285,000 of taxable commercial activity. The tax is $250 plus 0.57% of the $285,000 above $1 million, which is $1,624.50, for a total of $1,874.50. Because that is under $5,000, it does not need quarterly estimates.

Income taxes and other state taxes

Income tax. A single-member LLC owned by a person is disregarded for income tax: its profit goes on the owner's federal Schedule C and Oregon personal return. Oregon taxes personal income at graduated rates; for 2025 the top rate was 9.9%, reached above $125,000 of taxable income for single filers. Owners also pay federal self-employment tax.

Partnership return and minimum tax. A multi-member LLC taxed as a partnership files Form OR-65 if it has Oregon-source income or an Oregon-resident partner. Calendar-year returns are due March 15. A partnership doing business in Oregon during the year owes a $150 minimum tax; one that is registered but has no business activity does not.

S corporation election. An LLC can elect S corporation treatment, which can reduce self-employment tax for working owners at the cost of running payroll. Read LLC vs S corp before electing.

No sales tax. Oregon has no general sales tax (0%), which helps retailers near the border. Selling into other states can still create a duty to collect their sales tax.

Payroll. If you hire, register with the Department of Revenue and the Employment Department for withholding, unemployment insurance and the state's payroll programs before the first payday.

What it costs: worked first-year budgets

State fees come from the Corporation Division's fee schedule and the Department of Revenue. The registered agent line is a market estimate, and local licence fees are left out because they vary by city.

Five-year view. An Oregon LLC formed in 2026 pays $100 to form and four annual reports by 2030, or $500 in Secretary of State fees. A foreign LLC registering in Oregon pays more: $275 to apply and $275 every year, which is one reason Oregon-based owners rarely gain from forming in another state.

Use our startup cost calculator to add insurance, equipment and accounting.

Worked examples

A graphic designer in Eugene. Maya files "Willamette Pixel LLC" online on April 14, names herself as registered agent at her studio, and gets an EIN the same day. Her annual report is due every April 14, so she sets a reminder for the renewal notice in early March. As a single-member LLC she reports profit on her Oregon personal return and owes no CAT.

A remodeling contractor in Bend. Luis forms his LLC, registers "High Desert Remodel" as an assumed business name, and gets his Construction Contractors Board licence before taking jobs. When his revenue passes $750,000 in his third year, he registers for the CAT within 30 days, even though he owes nothing until he passes $1 million.

A Portland bakery that missed its report. Two partners forget their anniversary date after moving and never get the renewal notice. The Secretary of State's dissolution notice reaches their registered agent, and they file the overdue report within the 45 days, keeping the LLC active. Each spring they file Form OR-65 and pay the $150 minimum tax, and they file Portland's combined business tax return.

Oregon LLC launch checklist

0/8

• Name checked, with limited liability company, L.L.C. or LLC and no other entity ending
• Registered agent with an Oregon street address
• Articles filed and anniversary date noted
• EIN issued and operating agreement signed
• Business bank account opened
• Assumed business name registered if trading under another name
• Occupational licences, city registrations and payroll accounts as needed
• CAT registration within 30 days of reaching $750,000

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Common mistakes and how to fix them

Using the end of the month as the deadline. Oregon's annual report is due on the exact anniversary date. File as soon as the notice arrives.

Letting the notice address go stale. Renewal and dissolution notices go to the addresses on file. Updating addresses is free, so do it when you move.

Assuming the CAT is only for corporations. It applies to LLCs and sole proprietors too. Track Oregon receipts and register within 30 days of reaching $750,000.

Forgetting the partnership minimum tax. A two-member LLC doing business in Oregon owes $150 each year on Form OR-65, even in a loss year.

Paying look-alike mailers. Private companies send official-looking letters offering to file your annual report or a certificate for large fees. File directly with the Corporation Division for $100.

Official links

• Oregon Secretary of State — register a businessFile articles online
• Oregon Secretary of State — fee schedule (PDF)$100 articles, $100 renewal
• Oregon Secretary of State — annual report or renewalDue on your anniversary date
• Oregon Secretary of State — reinstate a businessWithin five years of dissolution
• Oregon Department of Revenue — Corporate Activity TaxRegister at $750,000
• IRS — Apply for an EINFree

What to do next

Check your name with our LLC name checker, file the articles in the Oregon Business Registry and get your EIN once the LLC is approved. Note your anniversary date, then sort out local licences and taxes with our Oregon business license guide. If you are still deciding on a structure, our LLC registration guide compares the options.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does it cost to start an LLC in Oregon?

The Secretary of State's Corporation Division charges $100 to file articles of organization. The LLC then pays $100 each year with its annual report. An EIN is Free ($0), and an assumed business name, if you trade under another name, costs $50 and renews every two years. Oregon has no state business license, but some cities and occupations require one.

When is the Oregon LLC annual report due?

On the anniversary of the date the Secretary of State filed your articles, every year. Oregon uses the exact date, not the end of the month. The Corporation Division mails or emails a renewal notice about 45 days before. The report costs $100 and confirms the registered agent, principal office, members or managers and main business activity.

What happens if my Oregon LLC misses its annual report?

Failing to deliver the annual report is a ground for administrative dissolution. The Secretary of State sends written notice, and if the problem is not fixed within 45 days, the LLC is dissolved. You can then apply to reinstate within five years by updating your details and paying a reinstatement fee plus the missed annual fees; the name must still be available.

Do Oregon LLCs pay the Corporate Activity Tax?

Yes, despite its name the CAT applies to LLCs, partnerships and sole proprietors too. You must register within 30 days of reaching $750,000 of Oregon commercial activity in a year, and you file and pay once you exceed $1 million. The tax is $250 plus 0.57% of taxable activity above $1 million, after a 35% subtraction.

Does Oregon have sales tax?

No. Oregon has no general state or local sales tax, so an Oregon LLC does not collect sales tax on Oregon sales. It may still have to collect other states' sales tax on remote sales into those states, and it may owe Oregon income-based taxes and the CAT.

Can I use 'Ltd.' or 'LC' in an Oregon LLC name?

No. Oregon requires 'limited liability company', 'L.L.C.' or 'LLC' and bars words and abbreviations used by other entity types, including 'Ltd.', 'Inc.', 'Corp.' and 'L.P.'. The name must also be distinguishable from other names on the Secretary of State's records.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Business Registry Fee Schedule — Oregon Secretary of State, Corporation Division · accessed 12 October 2026
2. 2.Oregon Revised Statutes Chapter 63 — Limited Liability Companies — Oregon State Legislature · accessed 12 October 2026
3. 3.Annual Report or Renewal — Oregon Secretary of State · accessed 12 October 2026
4. 4.Reinstate a Business — Oregon Secretary of State · accessed 12 October 2026
5. 5.Corporate Activity Tax — Oregon Department of Revenue · accessed 12 October 2026
6. 6.Partnership information — Oregon Department of Revenue · accessed 12 October 2026
7. 7.2025 Full-year resident tax tables and rate charts — Oregon Department of Revenue · accessed 12 October 2026
8. 8.Sales tax in Oregon — Oregon Department of Revenue · accessed 12 October 2026
9. 9.Get an employer identification number — IRS · accessed 12 October 2026
10. 10.Beneficial Ownership Information — FinCEN · accessed 12 October 2026