Gullia Filing
Oregon state guide - 6 lessons

How to start an LLC in Oregon

Oregon has no state sales tax, which is a real advantage for retail and service LLCs, but it makes up for it with a graduated personal income tax that reaches one of the highest top rates in the country, plus a Corporate Activity Tax that catches larger LLCs regardless of how they are taxed federally. The Secretary of State's Corporation Division charges $100 to file the Articles of Organization and $100 a year for the annual report, due on your LLC's own anniversary date rather than a fixed calendar deadline. This guide covers naming, the registered agent, the filing itself, tax registration, the Corporate Activity Tax, and the annual report in the order you will need them.

Oregon LLC facts at a glance

Oregon LLC facts at a glance
Official filing agencyOregon Secretary of State, Corporation Division
Formation documentArticles of Organization
State filing fee$100
Filing methodsOnline through the Oregon Business Registry, Mail to Salem
Typical processing (recent)5-7 business days
Typical expedited processingNot offered
Registered agentMust be an Oregon resident or a business entity authorized to do business in Oregon, with a physical Oregon street address for the registered office; a PO box alone is not acceptable.
Annual Report$100, due Anniversary date
Late penaltyAdministrative dissolution after 45 days
State-level business taxNo franchise tax. Corporate Activity Tax (CAT) of 0.57% on Oregon commercial activity over $1M.
Publication requirementNone
Name requirementsThe name must contain the words limited liability company or an abbreviation such as LLC or L.L.C., and must be distinguishable from names already on record with the Secretary of State.
Filing fee statuteThe $100 fee for Articles of Organization is set in state statute alongside fees for related corporate and LLC filings.
Beware of private renewal noticesPrivate companies mail Oregon LLCs official-looking 'annual report' or 'compliance' notices that charge a markup for a filing you can do directly with the Secretary of State for the standard fee.

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

File it yourself

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

the Oregon Business Registry online filing system

The Oregon lessons

  1. 1Name your Oregon LLCRequired wording, the distinguishable name standard, and reserving a name before you file.
  2. 2Appoint your Oregon registered agentWho qualifies, the registered office requirement, and keeping the appointment current.
  3. 3File the Articles of OrganizationThe $100 fee, what the form asks for, and filing through the Business Registry.
  4. 4Get an EIN and register for Oregon taxesThe free IRS EIN, registering with the Department of Revenue, and which accounts apply.
  5. 5The Corporate Activity Tax, income tax and licensingHow the CAT applies above $1 million in commercial activity, the graduated income tax, and local licensing.
  6. 6Open a bank account and file your annual reportWhat banks require, the $100 anniversary-date annual report, and avoiding private renewal scams.
Start lesson 1

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Official sources

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