Business formation

Form your business in Oregon

Start your LLC, S-Corp, C-Corp, or Nonprofit in Oregon with a guided, step-by-step workflow tailored to your entity type - and know the state filing fee before you begin.

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Forming an LLC in Oregon costs $100 in state filing fees, which is right at the national median: 18 of the 51 U.S. jurisdictions charge less, and the national median is $100. A corporation files for $100 and a nonprofit for $50. Below: the fee table, what else you pay in year one, and the questions founders ask before filing here.

Oregon state filing fees

These are the one-time fees paid to the Oregon Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.

Entity type	State filing fee
LLCArticles of Organization - flexible, pass-through, simple to run.	$100
Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing.	$100
NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3).	$50

Estimated state filing fees, separate from EazeAccounts service fees. Some states set a minimum that can rise with authorized shares, and expedited or online filing may differ. Fees last verified May 2026; confirm the current amount with the Oregon Secretary of State before filing.

What an LLC costs every year in Oregon

Annual Report

$100

Each year by the anniversary of the date the Articles of Organization were filed An LLC that misses the report can be administratively dissolved if it does not fix the problem within 45 days of the state's notice. It can reinstate within five years by paying a reinstatement fee plus the missed annual fees.

State tax on the LLC

An LLC taxed as a partnership that does business in Oregon pays a $150 partnership minimum tax each year with Form OR-65, due March 15 for calendar-year filers; a single-member LLC disregarded for federal purposes does not file Form OR-65. Oregon has no general sales tax. The Corporate Activity Tax applies to every business type, including LLCs, once taxable Oregon commercial activity exceeds $1 million: $250 plus 0.57 percent of the amount above $1 million. Registration is required within 30 days of reaching $750,000.

How long Oregon takes

Online registrations are processed the same or the next business day. The state lists one to three days online and about a week by mail or fax. There is no paid expedite, but filings delivered by FedEx or UPS overnight or second-day service get priority handling and are processed within two to three business days.

What is different about Oregon

• A multi-member LLC owes the $150 partnership minimum tax every year it does business in Oregon, even with a loss.
• The Corporate Activity Tax is measured on commercial activity, not profit, so an LLC above the threshold can owe it in a year with no income.
• Businesses operating in Portland or Multnomah County can also owe city and county business income taxes, filed on one combined return with the City of Portland.

Guide reviewed October 2026 against the Oregon Secretary of State and the tax authority. Confirm current figures before filing.

What else you pay in year one

Registered agent. Free if you serve as your own agent at a Oregon street address; a service charges an annual fee if you would rather keep your address off the public record.
EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.
Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by Oregon. Check the Secretary of State page before you file so the first renewal is not a surprise.
Licences and permits. City and county rules depend on what the business does, not on the entity type.

Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.

Questions founders ask about Oregon

How much does an LLC cost per year in Oregon?: $100 for the annual report, plus the $150 minimum tax if the LLC is taxed as a partnership and does business in Oregon. The Corporate Activity Tax applies only above $1 million of taxable Oregon commercial activity.
How much does it cost to form an LLC in Oregon?: $100 for the Articles of Organization, whether filed online or by mail.
Does Oregon have a minimum tax for LLCs?: Yes, for LLCs taxed as partnerships that do business in Oregon: $150 a year with Form OR-65, due March 15 for calendar-year filers. A single-member LLC disregarded for federal tax purposes does not file Form OR-65.
How much does it cost to start an LLC in Oregon?: The Oregon state filing fee for an LLC is $100, paid once when you file the formation document. That is right at the national median: 18 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.
Do I need a registered agent in Oregon?: Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in Oregon who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.
What is the difference between the state fee and the EazeAccounts fee?: The state fee goes to the Oregon Secretary of State and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.
Is the state filing fee refundable if my filing is rejected?: Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.

Next step

Start your Oregon formation What the formation service includes See the books set up live

Comparing states? Ohio, Oklahoma, Pennsylvania, Rhode Island, or see filing fees in every state.

Ready to form in Oregon? Begin the step-by-step formation workflow.

Oregon state filing fees

These are the one-time fees paid to the Oregon Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.

Entity type	State filing fee
LLCArticles of Organization - flexible, pass-through, simple to run.	$100
Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing.	$100
NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3).	$50

What an LLC costs every year in Oregon

Annual Report

$100

State tax on the LLC

How long Oregon takes

What is different about Oregon

• A multi-member LLC owes the $150 partnership minimum tax every year it does business in Oregon, even with a loss.

• The Corporate Activity Tax is measured on commercial activity, not profit, so an LLC above the threshold can owe it in a year with no income.

• Businesses operating in Portland or Multnomah County can also owe city and county business income taxes, filed on one combined return with the City of Portland.

Guide reviewed October 2026 against the Oregon Secretary of State and the tax authority. Confirm current figures before filing.

What else you pay in year one

Registered agent. Free if you serve as your own agent at a Oregon street address; a service charges an annual fee if you would rather keep your address off the public record.

EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.

Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by Oregon. Check the Secretary of State page before you file so the first renewal is not a surprise.

Licences and permits. City and county rules depend on what the business does, not on the entity type.

Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.

Questions founders ask about Oregon

How much does an LLC cost per year in Oregon?

$100 for the annual report, plus the $150 minimum tax if the LLC is taxed as a partnership and does business in Oregon. The Corporate Activity Tax applies only above $1 million of taxable Oregon commercial activity.

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

$100 for the Articles of Organization, whether filed online or by mail.

Does Oregon have a minimum tax for LLCs?

Yes, for LLCs taxed as partnerships that do business in Oregon: $150 a year with Form OR-65, due March 15 for calendar-year filers. A single-member LLC disregarded for federal tax purposes does not file Form OR-65.

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

The Oregon state filing fee for an LLC is $100, paid once when you file the formation document. That is right at the national median: 18 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.

Do I need a registered agent in Oregon?

Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in Oregon who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.

What is the difference between the state fee and the EazeAccounts fee?

The state fee goes to the Oregon Secretary of State and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.

Is the state filing fee refundable if my filing is rejected?

Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.