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Oregon LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Oregon. No sales tax.
Need Registered Agent Service?
Required if no OR address
First Year Total
$200
One-Time Formation Costs
Annual Fees
Very Low Ongoing Costs
Oregon has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Oregon LLC Key Facts
Important information for Oregon LLC owners
No sales tax
Moderate fees ($100 + $100/year)
Strong tech sector (Portland)
Growing startup ecosystem
Oregon LLC Deadlines & Due Dates
Important dates for Oregon LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
During anniversary month
Processing Time
5-10 business days
Oregon LLC Forms
Required forms for Oregon LLC compliance
Oregon LLC FAQ
Common questions about Oregon LLC taxes and fees
LLC Formation and Annual Costs in Oregon (2026)
Forming an LLC in Oregon requires a $100 filing fee paid to the Oregon Secretary of State. After formation, Oregon LLCs must pay a $100 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $100 | One-time |
| Annual Report / Annual Fee | $100 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $200. Ongoing costs are $100 per year.
Oregon LLC Compliance Requirements
Maintaining your Oregon LLC in good standing requires meeting several compliance obligations.
Annual Report: Oregon LLCs must file an annual report by During anniversary month. The filing fee is $100.
Registered Agent: Every Oregon 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 Oregon 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 Oregon LLCs
Oregon 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).
Oregon taxes LLC income at personal income tax rates ranging from 4.75% to 9.9%, among the higher rates in the country. LLC profits pass through to members and are reported on their personal Oregon tax returns. Oregon has no sales tax, which benefits product-based businesses.
S-Corp Election: Oregon 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 Oregon Resources
- Oregon Secretary of State
Business filings
- Oregon Department of Revenue
Tax information
Fees are subject to change. This calculator provides estimates based on current Oregon law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.