Free Online Calculator
Ohio LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Ohio. No annual fee or report.
Need Registered Agent Service?
Required if no OH address
First Year Total
$99
One-Time Formation Costs
Annual Fees
No annual fee required in Ohio
Very Low Ongoing Costs
Ohio has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Ohio LLC Key Facts
Important information for Ohio LLC owners
No annual fee or report
Low filing fee ($99)
Simplest ongoing compliance
Business-friendly environment
Ohio LLC Deadlines & Due Dates
Important dates for Ohio LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
N/A (no annual report required)
Processing Time
3-5 business days
Ohio LLC Forms
Required forms for Ohio LLC compliance
Ohio LLC FAQ
Common questions about Ohio LLC taxes and fees
LLC Formation and Annual Costs in Ohio (2026)
Forming an LLC in Ohio requires a $99 filing fee paid to the Ohio Secretary of State. Ohio does not require an annual report or fee, making it one of the simplest states for ongoing LLC maintenance.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $99 | One-time |
| Annual Report | Not required | N/A |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $99. Ongoing costs are minimal ongoing costs.
Ohio LLC Compliance Requirements
Maintaining your Ohio LLC in good standing requires meeting several compliance obligations.
Annual Report: Ohio does not require LLCs to file an annual report, which simplifies ongoing compliance.
Registered Agent: Every Ohio LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While Ohio does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Ohio LLCs
Ohio LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Ohio does not have a traditional state income tax on business income. Instead, it uses the Commercial Activity Tax (CAT) for businesses with gross receipts over $150,000. The CAT rate is 0.26% on gross receipts above that threshold. Ohio also has a personal income tax with rates ranging from 0% to 3.75% on LLC income passed through to members.
S-Corp Election: Ohio LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Ohio Resources
- Ohio Secretary of State
Business filings
- Ohio Department of Taxation
Tax information
Fees are subject to change. This calculator provides estimates based on current Ohio law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.