Forming an LLC in
Oregon OR
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$100
per year, normalised
State income tax
9.9%
top rate
Cost rank
#31
of 51, first-year fees
Oregon LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $100 Annual report: $100, due on your formation anniversary. |
| First-year state fees | $200 |
| 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 |
Oregon taxes for LLCs
| Personal income tax (top) | 9.9% Graduated 4.75%–9.9%. |
|---|---|
| Corporate income tax | 7.6% 6.6% up to $1 million, 7.6% above $1 million; $150 minimum tax. |
| State sales tax | 0% |
| Franchise / gross receipts | Corporate Activity Tax (CAT): $250 plus 0.57% of Oregon commercial activity over $1 million. No sales tax. |
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 Oregon
- No state sales tax
- Simple online filing
- Reasonable $100 annual report
Watch out for
- High income tax
- Corporate Activity Tax once revenue passes $1 million
Best for: Oregon-based businesses · Founders who want no sales tax
Oregon LLC: common questions
How much does an LLC cost in Oregon?
Filing the Articles of Organization in Oregon costs $100. After that, expect a $100 annual report. Annual report: $100, 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 Oregon?
Yes. Oregon 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 Oregon?
Yes. Oregon does not require US citizenship, residency or an SSN to own an LLC; you need a Oregon 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 Oregon publishes, since member or manager names may appear in public filings.
Does Oregon have a state income tax?
Yes. Graduated 4.75%–9.9%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 6.6% up to $1 million, 7.6% above $1 million; $150 minimum tax.
What is the Oregon Corporate Activity Tax?
Oregon's CAT applies to businesses with more than $1 million in Oregon commercial activity, at $250 plus 0.57% of taxable activity above $1 million. Smaller LLCs do not owe it.
Sources
Oregon Secretary of State business filings
- Oregon 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.