How to Incorporate a Business in Ohio
Learn how to incorporate a business in Ohio — from filing your Articles of Incorporation to getting an EIN. Step-by-step guide with state fees, timelines, and requirements.
Bizee Editorial Staff
Editorial Team
Ohio corporation at a glance
Filing fee: $99 (Articles of Incorporation, standard filing)
Processing time: 3–5 business days (standard); expedited options available
State agency: Ohio Secretary of State — Ohio Business Central
Annual report due: Ohio corporations do not file a traditional annual report; a biennial report may be required depending on entity type
State tax rate: No state corporate income tax; Commercial Activity Tax (CAT) of 0.26% on gross receipts over $150,000
State overview
To incorporate a business in Ohio, you file Articles of Incorporation with the Ohio Secretary of State, appoint a statutory agent, choose a unique business name, and get a federal Employer Identification Number (EIN) from the IRS. The state filing fee is $99 for standard processing, and most filings are handled through Ohio Business Central.
Why incorporate in Ohio
Ohio is a practical choice for incorporation — no state corporate income tax, a straightforward filing process, and a range of state-level business incentives through the Ohio Department of Development. The state's Commercial Activity Tax applies only to businesses with gross receipts of $150,000 or more, which means many early-stage corporations won't owe it at all.
Corporations in Ohio can buy and trade stock, pass income and losses to shareholders, and access financing programs like the Collateral Enhancement Program (CEP), which helps small businesses secure loans when collateral falls short. For entrepreneurs planning to raise capital or bring on investors, a corporation gives you more structural flexibility than an LLC.
How to incorporate in Ohio in 6 steps
Ohio's incorporation process runs through the Secretary of State's Ohio Business Central portal. Here's what you need to do, in order.
Types of Ohio corporations
Ohio recognizes several corporation types. The right one depends on your ownership structure, tax goals, and the nature of your business.
C Corporation: the default corporation structure. Taxed at the entity level, with shareholders also taxed on dividends. Best for businesses planning to raise outside investment or issue multiple classes of stock.
S Corporation: a tax election made with the IRS, not a separate state filing. Passes income and losses through to shareholders, avoiding double taxation. Limited to 100 shareholders, all of whom must be U.S. citizens or residents.
Professional Corporation (PC): for licensed professionals — doctors, attorneys, accountants, and similar fields. Ohio requires that all shareholders hold the relevant professional license.
Close Corporation: a smaller, privately held corporation with restrictions on share transfers. Allows for more informal governance than a standard corporation.
Nonprofit Corporation: formed for charitable, educational, religious, or similar purposes. May qualify for federal tax-exempt status under IRS Section 501(c)(3).
Foreign Corporation: an out-of-state corporation that wants to do business in Ohio. Requires a Certificate of Authority from the Ohio Secretary of State.
Ohio corporation taxes
Ohio doesn't have a traditional state corporate income tax — that's one of the things that makes it attractive for incorporation. Instead, Ohio imposes a Commercial Activity Tax (CAT) on the privilege of doing business in the state. The CAT rate is 0.26% on gross receipts, and it only applies to businesses with gross receipts of $150,000 or more in a calendar year.
If your corporation elects S Corporation status with the IRS, income and losses pass through to shareholders and get reported on their individual federal returns. Ohio follows a similar pass-through treatment at the state level. A tax professional can help you figure out which structure makes the most sense for your situation.
FAQ
The standard state filing fee for Articles of Incorporation in Ohio is $99, paid to the Ohio Secretary of State. Expedited processing is available for an additional fee. You may also have costs for a statutory agent service, corporate bylaws preparation, and your federal EIN application — though the EIN itself is free through the IRS.
The required filing is your Articles of Incorporation, submitted to the Ohio Secretary of State through Ohio Business Central. The Articles need your business name, principal address, statutory agent name and address, and the number of authorized shares. You'll also need to adopt corporate bylaws (called "regulations" in Ohio), though those aren't filed with the state.
File your Articles of Incorporation with the Ohio Secretary of State through Ohio Business Central, pay the $99 state filing fee, appoint a statutory agent with an Ohio address, and apply for a federal EIN from the IRS. Once the state approves your filing, adopt your corporate bylaws and hold your first organizational meeting to get the business running.
A C Corporation is the default corporation structure in Ohio — when you file Articles of Incorporation, you're forming a C Corp unless you make a different election. File with the Ohio Secretary of State, pay the $99 filing fee, appoint a statutory agent, and get your EIN. If you later want S Corp tax treatment, you file Form 2553 with the IRS separately.
S Corporation status is a federal tax election, not a separate Ohio filing. First, form a standard corporation with the Ohio Secretary of State. Then file IRS Form 2553 to elect S Corp treatment. Ohio follows the federal pass-through treatment, so income and losses flow to shareholders' individual returns. A tax professional can help you figure out whether the S Corp election makes sense for your business.
No. Ohio doesn't have a traditional state corporate income tax. Instead, Ohio imposes a Commercial Activity Tax (CAT) of 0.26% on gross receipts for businesses earning $150,000 or more per year. Businesses below that threshold don't owe the CAT. Talk to a tax professional about how Ohio's tax structure affects your specific situation.
A statutory agent is Ohio's term for a registered agent — the person or business designated to receive official legal and government correspondence on behalf of your corporation. The statutory agent must have a physical Ohio address and be available during normal business hours. You can serve as your own statutory agent, but many business owners use a professional service to keep their personal address off public records.
