Forming an LLC in
Oklahoma OK
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$25
per year, normalised
State income tax
4.5%
top rate
Cost rank
#17
of 51, first-year fees
Oklahoma LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $25 Annual certificate: $25, due on your formation anniversary. |
| First-year state fees | $125 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Oklahoma taxes for LLCs
| Personal income tax (top) | 4.5% Graduated 0.25%–4.5%. |
|---|---|
| Corporate income tax | 4% Flat 4% on net income. |
| State sales tax | 4.5% |
| Franchise / gross receipts | No LLC franchise tax; local sales taxes can raise combined rates above 9%. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Oklahoma
- Series LLC allowed
- Low annual fee
- Low corporate and state sales tax rates
Watch out for
- Local sales taxes can be high
- Fewer business-law precedents
Best for: Oklahoma-based small businesses · Energy and agricultural LLCs
Oklahoma LLC: common questions
How much does an LLC cost in Oklahoma?
Filing the Articles of Organization in Oklahoma costs $100. After that, expect $25 a year for the annual certificate. Annual certificate: $25, due on your formation anniversary. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Oklahoma?
Yes. Oklahoma 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.
Can a non-US resident form an LLC in Oklahoma?
Yes. Oklahoma does not require US citizenship, residency or an SSN to own an LLC; you need a Oklahoma 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 Oklahoma publishes, since member or manager names may appear in public filings.
Does Oklahoma have a state income tax?
Yes. Graduated 0.25%–4.5%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 4% on net income.
Does Oklahoma allow series LLCs?
Yes. Oklahoma has a series LLC statute that lets one LLC create separate series with distinct assets and liabilities. Each series is registered on the Articles of Organization.
Sources
Oklahoma Secretary of State business filings
- Oklahoma Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.