Oregon LLC Filing Fees and Requirements

Filing fee: $100 (Articles of Organization, paid to Oregon Secretary of State, Corporation Division)

Processing time: [PROCESSING_TIME] — online filings are generally faster than mail

State agency: Oregon Secretary of State, Corporation Division — 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327

Annual report due: $100 per year, due on the anniversary date of formation (first report due in the year following formation)

State tax rate: Oregon does not impose a state sales tax. Oregon LLCs are subject to Oregon personal income tax on pass-through income. Talk to a tax professional about your specific situation.

Forming an LLC in Oregon requires filing Articles of Organization with the Oregon Secretary of State, Corporation Division and paying a $100 state fee. You'll also need a registered agent with a physical Oregon address, a distinguishable business name, and a plan to file a $100 annual report each year on your formation anniversary date.

Oregon's fee structure is straightforward compared to many states — there's no franchise tax and no publication requirement. The costs that catch people off guard are usually the ongoing ones: the $100 annual report fee and any assumed business name or license fees that apply to their specific business.

• Articles of Organization: $100 state fee
• Business name reservation (optional): $100, holds the name for 120 days
• Assumed business name (DBA): $50 to register, valid for 2 years
• Annual report: $100 per year, due on your formation anniversary
• Registered agent: required — must have a physical Oregon street address
• Employer Identification Number (EIN): free from the IRS
• Operating agreement: not required by Oregon law, but strongly recommended

Articles of Organization

The Articles of Organization is the document that legally creates your Oregon LLC. You file it with the Oregon Secretary of State, Corporation Division, and pay the $100 state fee at the time of filing. All fees are paid in advance and are nonrefundable.

The filing must include your LLC's full legal name (with a designator like "LLC" or "Limited Liability Company"), your principal office address, and your registered agent's name and Oregon street address. You can file online through the Oregon Business Registry, by mail, or in person at 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327.

Registered agent requirements

Every Oregon LLC must designate a registered agent. The agent must be either an individual who lives in Oregon or a business entity authorized to operate in Oregon. Either way, the registered office must be a physical street address in Oregon — a P.O. box is not allowed.

An owner can serve as the LLC's registered agent if they meet Oregon's residency and address requirements. Many business owners use a professional registered agent service to keep their personal address off public records and make sure legal documents are received reliably.

Business name rules and reservation

Your LLC's name must include a limited liability company designator — "LLC," "L.L.C.," or "Limited Liability Company" — and must be distinguishable from other business names already on file in Oregon. You can check name availability through the Oregon Business Registry before filing.

Reserving a name before you file is optional. If you want to lock in a name while you prepare your paperwork, you can file an Application for Name Reservation with the Secretary of State for a $100 fee. The reservation holds the name for 120 days. If you're ready to file your Articles of Organization right away, you can skip this step.

Assumed business name (DBA)

If your LLC does business under a name other than its registered legal name, you need to register an assumed business name — also called a DBA — with the Oregon Secretary of State. The registration fee is $50 and the registration is valid for 2 years.

Oregon law requires assumed business name registration any time a person or entity conducts business under a name that doesn't include their real and true name — for an LLC, that means any name other than the exact name on file with the Corporation Division. Renewals are required to keep the registration active.

Annual report requirement

Oregon requires every active LLC to file an annual report to stay in good standing. The state fee is $100 per year. Your annual report is due on the anniversary date of when your LLC was originally formed — not a fixed calendar date. Newly formed LLCs don't file in their formation year; the first report is due on the anniversary date in the following year.

The anniversary-based due date is one of the details that trips people up. Mark your formation date and set a reminder — missing the annual report can put your LLC out of good standing with the state.

Employer Identification Number

An Employer Identification Number (EIN) is a federal tax ID issued by the IRS. Every LLC should get one — you'll need it to open a business bank account, file taxes, and hire employees. Applying directly through the IRS at irs.gov/ein is free.

Operating agreement

Oregon does not require an LLC to have an operating agreement, and there's no state fee to create one. That said, having one in place is worth the effort. An operating agreement documents how your business is run, how decisions get made, how profits are divided, and how members can exit — details that matter most when something goes wrong.

Business licenses and permits

Oregon doesn't have a single statewide general business license, but your LLC may need licenses or permits at the state, county, or city level depending on your industry and location. Some fees are one-time; others renew annually. It's your responsibility to figure out which licenses apply to your business.

The Oregon Secretary of State's Business Registry and the Oregon Business Xpress portal are good starting points for identifying what your specific business needs. For industry-specific licensing — things like contractor licenses, food service permits, or professional certifications — check with the relevant state agency or talk to a legal professional.

Foreign LLC qualification

If your LLC was formed in another state but you want to do business in Oregon, you need to register as a foreign LLC through the Oregon Secretary of State — a process called foreign qualification. Foreign LLCs must also file annual reports in Oregon, and the annual report fee for foreign LLCs is higher than the $100 domestic rate.