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How to start an LLC in Oregon

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An Oregon LLC costs $100 to file, online or by mail. You file Articles of Organization with the Oregon Secretary of State, Corporation Division, and online filings are usually processed in 1 to 3 business days. After that, the only required state filing is the $100 annual report, which Oregon also calls a renewal. It's due every year on the anniversary of the date your LLC was filed. There's no newspaper publication, no sales tax, and no general state business license. The bigger cost is income tax. A default LLC's profit lands on your personal Oregon return, and in 2026 a single filer pays 8.75% on taxable income above $11,400. If you work in Portland or anywhere in Multnomah County, you also need a local business tax account and a separate yearly return.

Best next step

For most founders, start with the Oregon filing itself

If you live and operate in Oregon, the safest move is to file in Oregon directly. Compare LLC services only if you want help with privacy, document handling, or someone to do the filing for you.

Safest default
File directly with Oregon Secretary of State, Corporation Division if you live and operate in Oregon.
Cheaper viable option
Handle the filing yourself if you're comfortable managing the registered agent role and the state paperwork.
Avoid overpaying
Don't buy bundled extras until you confirm the filing fee, the annual schedule, and whether a service actually solves a problem for you.
See official filing instructions Compare LLC services
Filing fee
$100 online or by mail
Same fee either way; online is faster.
Processing time
1-3 business days online
Standard estimate.
Annual report
Every year on the anniversary of the date the LLC was filed
$100 per year. The state mails or emails a renewal notice about 45 days ahead. If you miss it, the Secretary of State can dissolve the LLC after a 45-day notice; reinstatement within 5 years costs a $100 reinstatement fee plus every missed $100 renewal.
Publication
None
No newspaper requirement

Official Oregon resources

Primary filing source

Start here

Register a business and check name availability (Oregon SOS)

Open this first. It's the official source for the filing itself.

sos.oregon.gov

Open

How to form an LLC in Oregon

Forming, registering, filing, or applying for an LLC in Oregon: it's all the same process, and these are the steps in the order you'll do them.

Before you file

What you'll need

To form an Oregon LLC, you will need an available name that includes "Limited Liability Company," "L.L.C.," or "LLC"; a registered agent with an Oregon street address; a physical principal office address (no PO box or virtual office); a mailing address for state notices; the organizer's name and address; the name and address of at least one member, manager, or other person who knows what the business does; an Oregon Secretary of State online account; and $100.

  1. Step 1 of 8: Pick an available Oregon LLC name

    Check the name on the Secretary of State's Business Name Search. Oregon requires the name to include "Limited Liability Company," "L.L.C.," or "LLC," and it can't include words like "corporation," "Inc.," "cooperative," or "LLP." It only has to be distinguishable from active names on the state's records, so one word or even one letter can be enough. Names with banking terms such as "bank," "loan," "savings," or "trust" need approval from the Division of Financial Regulation first. You don't need to reserve the name. A reservation costs $100 and holds it for 120 days, which only helps if you can't file yet.

  2. Step 2 of 8: Choose a registered agent with an Oregon street address

    Every Oregon LLC needs a registered agent: an Oregon resident, or a registered business, at an Oregon street address where legal papers can be handed to them. PO boxes, commercial mail receiving agencies, mail forwarding businesses, and virtual offices are not allowed. The LLC can't be its own agent. You, as the owner, can be. The agent's address is public. The Secretary of State says most Oregon businesses list an owner and the business address, so paying a service is optional.

    Oregon registered agent rules and costs

  3. Step 3 of 8: Decide which addresses go on the public record

    The Articles ask for three addresses. The principal office must be a physical street address, not a PO box or virtual office. The mailing address for notices is where renewal reminders go; it can be a PO box, and it is public. Member and manager addresses can be a business or mailing address. You also list at least one member, manager, or other person who knows what the business does. Listing members is optional on the form. The state notes that most banks require at least one member or manager listed before they'll open an account, so list yourself.

  4. Step 4 of 8: File Articles of Organization through the Oregon Business Registry

    Create an Oregon Secretary of State account, start a new Oregon Limited Liability Company in the Oregon Business Registry, and pay the $100 fee. The mailed paper form costs the same $100 by check to the Corporation Division. Online is faster and lets you fix rejected items and resubmit with no extra fee. Online filings take an estimated 1 to 3 business days; mail takes about a week, sometimes more. Oregon doesn't offer a paid expedite, and with online this fast you don't need one.

  5. Step 5 of 8: Get a free EIN from the IRS

    Once you get the confirmation email with your filed Articles, apply for an EIN directly on IRS.gov. It's free and usually issued right away online. You'll need it for a business bank account and for hiring, and it keeps your Social Security number off client W-9s. Don't pay a third party for it.

  6. Step 6 of 8: Write an operating agreement and open a business bank account

    Oregon doesn't require an operating agreement. The statute says an LLC's operating agreement, if it has one, can be written or oral, and you never file it with the state. Write one anyway. It sets who owns what, who decides, and what happens if a member leaves, and banks often ask for it. Then open a separate business account so the LLC's money stays apart from yours.

  7. Step 7 of 8: Handle local registration and any occupational license

    Oregon has no general state business license. Search the state's License Directory for permits tied to your work, such as contractor or real estate licenses. Then check your city and county. In Portland or anywhere in Multnomah County, register for a business tax account with the Revenue Division within 60 days of starting, even if you expect to be exempt; that includes rideshare drivers. If the LLC will operate under a name other than its legal name, register an assumed business name for $50, which renews every 2 years for $50.

  8. Step 8 of 8: Calendar the $100 annual report on your anniversary date

    Every Oregon LLC files an annual report and pays $100 by the anniversary of the date its Articles were filed. Form on March 12, and your first report is due March 12 of the next year. The state sends a notice about 45 days ahead, by mail or by email if you sign up. Not receiving it doesn't excuse a late report. You can renew online without logging in. If the report isn't filed, the Secretary of State can dissolve the LLC after giving 45 days' notice.

How much a Oregon LLC costs

What you'll pay the state if you file it yourself and serve as your own registered agent. The cost page has every fee, the optional add-ons, and when each payment is due.

To form
$100
Year one total
$100
Articles of Organization; first annual report is due in year two
Every year after
$100/yr
Annual report, plus Portland-area taxes if you work there
Full Oregon LLC cost breakdown

Oregon LLC annual report: due date, cost, and what happens if you miss it

Oregon calls it both the annual report and the renewal. It costs $100, it is due every year on the anniversary of the date your Articles of Organization were filed, and you can file it yourself online in a few minutes. There is no separate initial report.

Due date
The anniversary of your filing date, not the end of the month and not a fixed statewide date. If your LLC was filed on June 3, the report is due June 3 every year.
Cost
$100 per year for a domestic Oregon LLC. A foreign LLC registered in Oregon pays $275 per year.
Notice
The Corporation Division sends a renewal notice about 45 days before the due date, to your notice mailing address or by email if you choose email notifications. Oregon law says not receiving the form doesn't relieve you of filing.
What it asks for
Your registered agent and office, principal office, at least one member or manager, and a short description of what the business does. The information must be current as of 30 days before the anniversary. You can't change the LLC's name on the renewal; that takes a separate amendment.
If you miss it
The Secretary of State can administratively dissolve the LLC. It sends written notice first, and you have 45 days to fix the problem. A dissolved LLC can only wind up its business. Oregon's fee schedule doesn't list a separate late fee.
Reinstatement
Within 5 years of dissolution, most LLCs can reinstate online by updating their information and paying a $100 reinstatement fee plus each missed $100 annual fee, as long as the name is still available. Reinstatement applies back to the dissolution date. After 5 years, you need special forms and proof the business kept operating.

You don't need a compliance service for this. It's a short form, and the state's renewal page lets you file without logging in. Sign up for email notices and add your own calendar reminder a few weeks before the anniversary. Oregon doesn't publish a late fee, which makes it easy to assume a late report is harmless. It isn't: the risk is losing the LLC's active status, not a penalty.

Compare LLC services by real year-one cost

Portland and Multnomah County business taxes for LLCs

If your LLC does business in the City of Portland or anywhere in Multnomah County, you owe local taxes on net business income on top of Oregon income tax, and you have to register even if you expect to be exempt. The City of Portland's Revenue Division runs these taxes, and you file one combined return.

Who registers
Businesses operating in Portland or Multnomah County, including rideshare drivers, must register for a Revenue Division tax account within 60 days. If you only do business elsewhere in the county (Gresham, Troutdale, Corbett), you register and owe only the county tax.
Rates
City of Portland Business License Tax: 2.6% of net business income. Multnomah County Business Income Tax: 2%. Both are on profit, not gross receipts.
Small-business exemptions
Portland exempts businesses with gross receipts from everywhere under $75,000 for 2026 tax years, rising to $100,000 starting in 2027. Multnomah County's exemption is under $100,000. You still file the return each year to claim the exemption.
Single-member LLCs
A single-member LLC that's disregarded for federal tax doesn't file at the LLC level. You file the city and county return as the owner and include the LLC's income.
Due date
With your federal and state returns: April 15 for calendar-year filers. Quarterly estimated payments are required for a tax program when both this year's and last year's liability are $1,000 or more.
Personal income taxes for higher earners
Metro's Supportive Housing Services tax is 1% on Metro taxable income above $128,000 single or $205,000 joint for 2026. Multnomah County's Preschool for All tax is 1.5% above $125,000 single or $200,000 joint, plus another 1.5% above $250,000 or $400,000. A scheduled 0.8-point increase was delayed on August 27, 2026, from January 1, 2027 to January 1, 2028; some county pages still show the old date. A disregarded single-member LLC owner falls under the Metro personal tax instead of Metro's business tax, which only applies above $5 million in gross receipts.

If you drive for Uber or Lyft in Portland, the Revenue Division names rideshare drivers specifically: register within 60 days. If your 2026 gross receipts stay under $75,000, you won't owe the city tax, and under $100,000 you won't owe the county tax. You still file each year to claim the exemption. Gross receipts means what you bring in before expenses, so a driver grossing $80,000 on $35,000 of profit is over the 2026 city threshold. Use Portland Maps to check whether your work address is inside the city or the county.

Estimate your Oregon self-employment tax

Oregon Corporate Activity Tax (CAT): who actually owes it

Despite the name, the CAT applies to LLCs, not just corporations. It's a tax on gross receipts from Oregon business activity, and its thresholds are high. Most first-time founders can ignore it until their Oregon sales approach $750,000 a year.

$750,000 or less
No CAT requirements at all. No registration, no return, no tax.
Over $750,000
Register for the CAT through Revenue Online within 30 days of crossing $750,000 of Oregon commercial activity in a year. Missing registration can cost $100 a month, up to $1,000 a year. You only register once.
Over $1 million
File a CAT return. The return is due the 15th day of the 4th month after your tax year ends.
How much
$250 plus 0.57% of taxable Oregon commercial activity above $1 million. Taxable activity is your Oregon receipts minus 35% of the greater of your labor costs or cost inputs.

Commercial activity is measured before expenses, so a reseller with thin margins can cross $750,000 long before profit looks big. For a freelancer or a gig worker, that's a long way off. If you're nowhere near $750,000 in Oregon receipts, you have nothing to do for the CAT.

Oregon tax and compliance notes

This is where Oregon gets less simple than the filing itself. The state-specific issues that generic LLC guides usually skip.

Oregon's personal income tax is progressive, and the top rates start low. For 2026, single filers pay 4.75% on taxable income up to $4,550, 6.75% up to $11,400, 8.75% up to $125,000, and 9.9% above that (joint filers: $9,100, $22,800, and $250,000). A default single-member LLC's profit goes on your personal return, so most of a typical freelancer's profit is taxed at 8.75%. On $50,000 of Oregon taxable income, a single filer's 2026 tax is about $4,056 before credits.

Oregon has no general sales tax, so forming an LLC here does not come with a sales tax permit or monthly sales tax returns. If you sell online to customers in states that do have sales tax, those states can still require you to collect their tax once you cross their thresholds.

If you expect to owe $1,000 or more in Oregon income tax for the year, the Department of Revenue expects quarterly estimated payments. For 2026, calendar-year filers pay by April 15, June 15, and September 15, 2026, and January 15, 2027. Nothing is withheld from LLC profit, so set money aside as you get paid.

A default Oregon LLC pays no state-level franchise or minimum tax. That changes if the LLC elects S-corp status: Oregon charges every S corporation doing business in the state a $150 minimum excise tax each year. The Corporate Activity Tax only applies once Oregon gross receipts pass $1 million, and registration starts at $750,000, so it doesn't touch most first-year LLCs.

Domestic Oregon LLCs don't file FinCEN BOI reports. FinCEN made the exemption for U.S. companies permanent in a final rule effective August 14, 2026. Federal reporting rules have changed before, so recheck FinCEN before relying on an old checklist.

Oregon vs other LLC states

The simple comparison most founders actually want. Watch the ongoing state cost column. That's where states with cheap filing fees can still get expensive.

State Annual report Upfront cost Ongoing state cost
Oregon This page
$100/yr, due on your LLC anniversary date $100 $100/yr + local business taxes in Portland/Multnomah County
Washington
$70/yr, due last day of anniversary month $180 mail / $200 online $70 annual report + B&O tax + licensing as applicable
California
$20 Statement of Information every 2 years $70 $800/yr annual tax + $20 every 2 years
Nevada
$150 annual list + $200 state business license ~$425 $350/yr
Wyoming
$60 minimum, due 1st day of anniversary month $100 $60+/yr
Delaware
No annual report; $400 annual LLC tax due June 1 $110 $400/yr

Oregon LLC pros and cons

Quick tradeoffs. Where Oregon helps, where it adds friction, and what to watch before you file.

What works

  • Low cost to start and keep: $100 to file and $100 a year, with no franchise tax for a default LLC.
  • Online filings are processed in an estimated 1 to 3 business days, so no expedite fee is needed.
  • No sales tax and no general state business license, so there are fewer state accounts to open.
  • No newspaper publication requirement and no separate initial report.

Watch out for

  • Income tax is high for a modest profit: single filers pay 8.75% on taxable income from $11,400 to $125,000 in 2026.
  • Portland and Multnomah County add 2.6% and 2% local taxes on net business income above their exemptions, plus a yearly return even when exempt.
  • The annual report is due on your own anniversary date, not a shared deadline, so it is easy to lose track of.
  • Oregon requires a physical principal office address and rejects virtual offices, so a home-based owner's address can end up on the public record.

Other state guides

If Oregon isn't the right fit, these guides cover the other states most first-time founders compare it against.

Growing past a basic LLC?

Check the S-corp math after your Oregon LLC is profitable.

Once net income is consistently around $60K or more, S-corp treatment may reduce self-employment tax. The savings only count after payroll, accounting, and state costs.

Run S-corp calculator

FAQ

The questions people ask right before they decide to file on their own or pay a service.

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

The state filing fee is $100, online or by mail. After that, the annual report is $100 a year. A commercial registered agent typically adds $50 to $150 a year if you use one, and businesses in Portland or Multnomah County also owe local business taxes on net income above the exemption thresholds.

What is the Oregon LLC filing fee?

The Articles of Organization cost $100. The fee is the same whether you file online through the Oregon Business Registry or mail the paper form. Oregon doesn't sell an expedite upgrade.

How much is the Oregon LLC annual fee?

$100 a year, paid with the annual report (also called the renewal). It is due on the anniversary of the date your LLC was filed. Oregon has no franchise tax or minimum tax for a default LLC, so that $100 is the only recurring state charge for keeping the LLC active.

How long does it take to form an LLC in Oregon?

The Corporation Division estimates 1 to 3 business days for online filings. Mail and fax filings take about a week, and the state posts the current mail processing date on its Register a Business page. There is no paid expedite option.

How do I register an LLC in Oregon?

Registering, forming, and filing an Oregon LLC all mean filing Articles of Organization with the Secretary of State's Corporation Division. Create an account on the Oregon Business Registry, start a new Oregon Limited Liability Company, enter your name, addresses, registered agent, and organizer, and pay $100. Oregon has no statewide business license, so the next registrations are local ones and any occupational license your work requires.

What is the formation document called in Oregon?

Articles of Organization. You file them with the Oregon Secretary of State, Corporation Division, online or on the paper form.

Does Oregon require a registered agent?

Yes. Every Oregon LLC must keep a registered agent at an Oregon street address. The agent can be an Oregon resident or a registered business. PO boxes, mail forwarding businesses, commercial mail receiving agencies, and virtual offices are not allowed, and the address is public.

Can I be my own registered agent in Oregon?

Yes, if you live in Oregon and can accept legal papers at an Oregon street address during business hours. The LLC can't name itself. You, as the owner, can serve. The Secretary of State says most Oregon businesses list an owner and the business address. The tradeoff is that the address is public.

Does Oregon require an operating agreement?

No. Oregon law says an operating agreement, if you have one, can be written or oral, and you don't file it with the state. Write one anyway, especially with more than one member. It sets ownership and decision rules, and banks often ask for it.

When is the Oregon LLC annual report due?

Every year on the anniversary of the date your Articles were filed. It costs $100. The state sends a notice about 45 days ahead. Not receiving it doesn't excuse a late report. If you don't file, the Secretary of State can dissolve the LLC after a 45-day notice. Reinstatement within 5 years means paying a $100 reinstatement fee plus every missed $100 renewal.

Does Oregon require newspaper publication for an LLC?

No. Oregon has no publication requirement for LLCs, so there is no newspaper notice cost.

Do I need a business license for my Oregon LLC?

Not from the state. Oregon has no general business license. Many occupations do need a state license or permit, which you can look up in the Oregon License Directory. Cities and counties can require their own license or registration. Portland and Multnomah County require a business tax account within 60 days of starting.

How is an Oregon LLC taxed?

By default, profit passes through to your personal Oregon return. For 2026, rates are 4.75% to 9.9%, and single filers hit 8.75% at $11,400 of taxable income. Oregon has no sales tax and no franchise tax for a default LLC. If you elect S-corp status, Oregon adds a $150 minimum excise tax each year. Portland and Multnomah County add local taxes on net business income if you operate there.

Does my Oregon LLC have to pay the Corporate Activity Tax?

Almost certainly not at first. The CAT covers LLCs as well as corporations. You only register once your Oregon commercial activity passes $750,000 in a year, and tax is owed only on taxable activity above $1 million: $250 plus 0.57% of the excess. Below $750,000, there's nothing to do.

What taxes does an LLC pay in Portland?

The City of Portland Business License Tax is 2.6% of net business income, and the Multnomah County Business Income Tax is 2%. For 2026, Portland exempts businesses with gross receipts under $75,000 ($100,000 from 2027), and the county exempts those under $100,000. You still register within 60 days and file a return each year to claim the exemption. A single-member LLC files as its owner.

Can I form an Oregon LLC if I don't live in Oregon?

Yes. Members don't have to live in Oregon. You do need a registered agent at an Oregon street address, so out-of-state owners normally hire a commercial registered agent.

Do Oregon LLCs need to file a BOI report?

No. FinCEN exempts U.S. companies, including Oregon LLCs, from BOI reporting under a final rule effective August 14, 2026. The rule has changed before, so recheck FinCEN before relying on this.