How to Form an LLC in Oregon

Filing fee: $100 (nonrefundable)

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State agency: Oregon Secretary of State, Corporation Division

Annual report due: Annually, on or before the anniversary date of formation — $100 filing fee

State tax rate: No state sales tax; Oregon corporate excise tax applies to LLCs taxed as corporations; pass-through taxation applies to most LLCs

To form an LLC in Oregon, you file Articles of Organization with the Oregon Secretary of State, Corporation Division, and pay a $100 state filing fee. You'll also need a registered agent with a physical Oregon address and a business name that includes "LLC" or "Limited Liability Company." Oregon has no state sales tax, which is one reason many entrepreneurs choose it.

Choose and check your LLC name

Your LLC name must include a designator — "LLC," "L.L.C.," or "Limited Liability Company" — and it can't match or closely conflict with a name already registered in Oregon. Check availability through the Oregon Secretary of State's Business Name Search tool before you file.

Use the Business Name Availability Check option specifically — a general name search won't tell you whether the name is available for registration. If your preferred name is taken, you'll need to pick a different one before filing.

Appoint a registered agent

Oregon requires every LLC to appoint and continuously maintain a registered agent — an individual or business entity with a physical street address in Oregon. A P.O. Box doesn't satisfy the requirement. The registered agent's job is to accept legal documents, including service of process, lawsuits, and subpoenas, on behalf of your LLC.

You list your registered agent's name and Oregon street address directly in your Articles of Organization. You can serve as your own registered agent if you have a physical Oregon address, or you can appoint a registered agent service. Most business owners who don't want their home address on public record use a professional service.

File your Articles of Organization

The Articles of Organization is the formation document that officially registers your LLC with the state. You file it with the Oregon Secretary of State, Corporation Division, and pay the $100 state fee — which is nonrefundable regardless of outcome.

You have 3 ways to file. Online is the fastest: go to the Oregon Business Registry at sos.oregon.gov, create or log into your account, and select "Register new business." You can also file by mail or in person at the Secretary of State, Corporation Division, 255 Capitol St. NE, Suite 151, Salem, OR 97310. The online form asks for your LLC name, principal office address, mailing address, and registered agent information.

Ongoing requirements after formation

Forming your LLC is the first step. Staying in good standing requires meeting Oregon's ongoing requirements each year. The annual report is the main one — it's due on or before the anniversary date of your LLC's formation and carries a $100 filing fee.

• Annual report: due each year on your LLC's formation anniversary date — $100 fee
• Registered agent: you must maintain a registered agent with a physical Oregon address at all times
• Business licenses: depending on your industry and location, you may need state, county, or city licenses or permits
• Employer Identification Number (EIN): required if you hire employees or open a business bank account — apply free at irs.gov
• Business Identification Number (BIN): Oregon's state payroll tax ID — required if your LLC has employees

Missing your annual report deadline doesn't just mean a late fee — the state can administratively dissolve your LLC, which means your liability protection goes away until you reinstate. Mark the anniversary date and file on time.