Ohio state guide - 6 lessons

How to start an LLC in Ohio

Ohio is one of the lower-maintenance states to run an LLC in. The Articles of Organization, Form 610, cost $99 and there is no recurring annual report to the Secretary of State at all. The trade-off is a second agency to watch: the Department of Taxation runs the Commercial Activity Tax, and most small LLCs sit under its exclusion but still need to know where that line is and what it takes to sell taxable goods legally.

Ohio LLC facts at a glance

Ohio LLC facts at a glance
Official filing agencyOhio Secretary of State, Business Services Division
Formation documentArticles of Organization (Form 610)
State filing fee$99
Filing methodsOnline through Ohio Business Central, Mail to Columbus, In person at the Columbus office
Typical processing (recent)3-7 business days
Typical expedited processing2 business days for an extra $100
Registered agentRequired
No annual report requiredNo fee, due N/A
Late penaltyN/A
State-level business taxNo franchise tax. Commercial Activity Tax (CAT) applies to LLCs with over $6 million in Ohio taxable gross receipts (2025 and later).
Publication requirementNone
Statutory agentRequired for every Ohio LLC. Either a natural person who is an Ohio resident, or a domestic or foreign corporation, nonprofit corporation or other entity authorized to transact business in Ohio, with an Ohio street address. The agent must have agreed to serve.
Name reservation$39 for a 180 day reservation, optional, filed on Form 534B
Commercial Activity Tax exclusion$6,000,000 of annual taxable gross receipts for 2025 and later. LLCs at or under that figure owe no CAT and are not required to file a return. The exclusion was $3,000,000 for 2024 and $1,000,000 for 2023, so always check the current-year figure with the Department of Taxation.
Vendor's licence fee$50 per new application as of April 9, 2025, up from the previous $25

Processing times reflect recent official guidance and change often. Check the Ohio Secretary of State, Business Services Division current processing calendar before you rely on a date.

File it yourself

Ohio accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

Ohio Business Central, the Secretary of State filing portal

The Ohio lessons

  1. 1Name your Ohio LLCRequired designator wording, the distinguishable name standard, and the optional $39 reservation.
  2. 2Appoint your Ohio statutory agentOhio's term for a registered agent, who qualifies, and why the address becomes public record.
  3. 3File the Articles of OrganizationForm 610, the $99 fee, and how expedited processing works through Ohio Business Central.
  4. 4Get an EIN and open a bank accountThe free IRS EIN, what Ohio banks typically ask for, and separating business and personal money.
  5. 5Ohio LLC taxes, the CAT, and a vendor's licenceHow the Commercial Activity Tax exclusion works, personal income tax on pass-through profit, and when a vendor's licence is required.
  6. 6Stay compliant in OhioNo annual report, keeping the statutory agent current, and renewing industry-specific licences.
Start lesson 1

Related Gullia Filing pages

Or let us file your Ohio LLC for you

Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization (Form 610), act as your registered agent, and track your ongoing deadlines.

Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents