Ohio OH

Filing the Articles of Organization in Ohio costs $99. After that, expect $0 (Ohio has no annual report for LLCs). No annual report or franchise tax for LLCs; Commercial Activity Tax (CAT) applies to larger businesses. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Yes. Ohio requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Yes. Ohio does not require US citizenship, residency or an SSN to own an LLC; you need a Ohio registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Ohio publishes, since member or manager names may appear in public filings.

Yes. Flat 2.75% for 2026 on nonbusiness income above $26,050. LLC profits normally pass through to the owners' personal returns. Corporate income tax: No corporate income tax; Ohio charges a Commercial Activity Tax on gross receipts instead.

Ohio has no corporate income tax; larger businesses pay the Commercial Activity Tax (0.26%) on gross receipts above the exclusion amount. Owners pay personal income tax on pass-through income, and many cities add a municipal income tax of 1%–3%.