How to Form an LLC in Oregon: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form an Oregon LLC by filing Articles of Organization with the Oregon Secretary of State, Corporation Division, and paying the $100 filing fee. File it online through the Oregon Business Registry, or by mail. You must appoint an Oregon registered agent, and every year your LLC must file a $100 annual report on its anniversary date.

Quick Answer

Form: Articles of Organization (domestic Limited Liability Company)
Filing fee: $100 (2026), to the Oregon Secretary of State, Corporation Division
Agency: Oregon Secretary of State - file online via the Oregon Business Registry
Processing: About 1–3 business days online; about 1 week by mail
Registered agent: Required - an Oregon resident or authorized entity with a physical Oregon address
Ongoing: $100 annual report due each year on the LLC's anniversary date
State sales tax: None; Oregon has a personal income tax instead

Oregon Agency and Form: Secretary of State, Articles of Organization

An Oregon LLC is created by filing Articles of Organization with the Oregon Secretary of State, Corporation Division. The Corporation Division is the state's business registry, located at 255 Capitol St. NE, Suite 151, Salem, OR 97310. Filing the Articles of Organization - and the Division's acceptance of them - is the legal act that brings a domestic limited liability company into existence under the Oregon Limited Liability Company Act, ORS Chapter 63.

The Articles of Organization ask for the LLC's name, the registered agent and registered office, a mailing address, whether the company is member-managed or manager-managed, the name and address of at least one member or manager, the organizer, and the principal place of business. The name must contain an LLC designator (such as "LLC," "L.L.C.," or "Limited Liability Company") and be distinguishable on the records of the Secretary of State from existing entity names. You can search names and file through the Oregon Business Registry, the Corporation Division's online filing system, which is the fastest route; paper filing by mail is also accepted. This guide covers the general Oregon process; for the national overview see how to form an LLC and what is an LLC.

What You Need Before You File

Before you open the Oregon Business Registry filing, gather the following. Having each item ready lets you complete the Articles of Organization in a single session.

A distinguishable LLC name with a required designator ("LLC," "L.L.C.," or "Limited Liability Company").
The name and physical Oregon street address of your Oregon registered agent (the registered office).
A principal place of business address and a mailing address.
Whether the LLC is member-managed or manager-managed, plus the name and address of at least one member or manager.
The name and address of the organizer signing the Articles.
A payment method for the $100 filing fee.

How to Form an Oregon LLC, Step by Step

Forming an Oregon LLC is a five-step process centered on the Articles of Organization. Each step below corresponds to a requirement of the Oregon Limited Liability Company Act (ORS Chapter 63) or a federal tax rule.

Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file with the Secretary of State. Verify availability through the Oregon Business Registry business name search. If you are not ready to file, you may reserve a name for 120 days by filing an Application for Name Reservation for $100. Confirm the name also does not infringe a federal trademark.
Appoint an Oregon registered agent. Every Oregon LLC must designate a registered agent with a physical Oregon street address (the registered office). The agent must be an Oregon resident or a business entity authorized to transact business in Oregon. See the national registered agent overview for background.
File the Articles of Organization. Submit the Articles of Organization to the Oregon Secretary of State, Corporation Division, and pay the $100 filing fee. File online through the Oregon Business Registry for the quickest turnaround, or send the form by mail. Once the Division accepts it, your LLC legally exists.
Adopt an operating agreement. Oregon does not file or require you to submit an operating agreement, but one is strongly recommended to set ownership percentages, management structure, voting, and profit distribution among members.
Get an EIN and register for Oregon taxes. Apply for a free federal EIN from the IRS, then register for any Oregon taxes that apply - for example, a payroll withholding account (Business Identification Number) if you hire employees, or the Corporate Activity Tax if your Oregon commercial activity is large enough.

After these steps, open a business bank account (banks generally ask for the stamped Articles of Organization and the EIN) and keep your registered agent and annual report current every year.

Oregon LLC Filing Fees (2026)

The core cost of an Oregon LLC is the $100 Articles of Organization fee. The table below lists the state fees most new LLCs encounter, each verified against the Oregon Secretary of State Business Registry Fee Schedule. Amounts are effective for 2026 and are set by the state, not by any filing service.

Item	Filing	Fee (2026)	Agency
Create the LLC	Articles of Organization	$100	Secretary of State
Annual report (each year)	Renewal	$100	Secretary of State
Name reservation (120 days)	Application for Name Reservation	$100	Secretary of State
Change of registered agent / address	Change of Registered Agent/Address	$0	Secretary of State
Assumed business name (DBA)	New Registration	$50	Secretary of State
Federal EIN	IRS Form SS-4	$0 (free)	IRS

Oregon does not charge a separate fee to change your registered agent or address; that filing is $0. Registering an assumed business name (Oregon's version of a DBA) costs $50 and renews every two years. For a full breakdown, see Oregon LLC cost and the national how much does an LLC cost guide.

Processing Time and What to Expect

Processing time for the Oregon Articles of Organization depends on how you file. According to the Secretary of State's Business Xpress License Directory, online filings through the Oregon Business Registry are typically processed in about 1 to 3 business days, while filings submitted by mail or fax generally take about one week. Online filing is the recommended route because it is faster and reduces data-entry errors. Once the Corporation Division accepts your Articles, the LLC's record becomes public in the Business Registry and you can order a confirmation copy for $5 if you need one for your bank.

Oregon Registered Agent Requirement

An Oregon registered agent is the person or entity your LLC designates to receive service of process and official state correspondence. Under ORS 63.111, every Oregon LLC must continuously maintain a registered agent and a registered office in Oregon. You name the initial agent directly on the Articles of Organization.

The agent must be an individual who resides in Oregon, a domestic business entity with a business office in Oregon, or a foreign business entity authorized to transact business in Oregon. The registered office must be a physical Oregon street address where process can be personally served - a post office box or mail-forwarding service alone does not satisfy the requirement. You may act as your own registered agent, name a manager, or hire a commercial registered agent service. Changing your agent later is free; the Corporation Division does not charge a fee to file a Change of Registered Agent or Address. See Oregon registered agent requirements for detail.

Oregon Taxes and the Corporate Activity Tax

Oregon taxes an LLC based on how the IRS classifies it and on the LLC's activity in the state. Oregon has no general sales tax, but it does levy a personal income tax, so a default pass-through LLC passes its income to the members, who report their shares on their Oregon returns. The Oregon Department of Revenue administers business taxes, and the Corporation Division handles the registry.

Two Oregon-specific business taxes matter for LLCs. First, the Corporate Activity Tax (CAT): a business must register with the Department of Revenue within 30 days once its Oregon commercial activity exceeds $750,000, and must file and pay CAT once taxable Oregon commercial activity exceeds $1 million. The CAT equals $250 plus 0.57% of taxable commercial activity above $1 million. Second, eligible partnerships and S corporations (not single-member LLCs taxed as sole proprietorships) may elect the Pass-Through Entity Elective (PTE-E) Tax on Form OR-21. Learn more at Oregon LLC annual report and taxes.

EIN and Federal Tax Classification

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership, under the federal check-the-box rules. Either can elect corporate treatment by filing IRS Form 8832, or S-corporation treatment by filing Form 2553. Most Oregon LLCs need an EIN, and one is required if the LLC has more than one member or any employees.

After You Form: Annual Report and Compliance

After formation, the main ongoing state obligation is the Oregon LLC annual report. Under ORS 63.787, every Oregon LLC must file an annual report by its anniversary date each year, with a $100 fee. The Corporation Division mails a renewal notice about 45 days before the due date, but the obligation is yours whether or not you receive it. Keep your registered agent, principal address, and annual report current, and register for any Oregon business licenses your activity requires.

Penalties for Missing Oregon Requirements

Missing Oregon requirements carries real consequences. If an LLC fails to file its annual report, the Secretary of State may administratively dissolve the entity under ORS 63.647. An administratively dissolved LLC loses its good standing and its authority to carry on business except to wind up. Reinstatement is available under ORS 63.654 if the LLC brings its filings current and complies with the Secretary of State's requirements. Keeping your annual report and registered agent current is the simplest way to avoid dissolution and reinstatement costs.

Closing an Oregon LLC

To close an Oregon LLC properly, the members authorize dissolution, the LLC winds up its business and settles debts, and you file Articles of Dissolution with the Corporation Division for a $100 fee. Simply abandoning the LLC leaves the annual report obligation running until the state administratively dissolves it. See how to dissolve an LLC in Oregon for the full wind-up and termination steps, and the national dissolution overview.

Frequently Asked Questions

How much does it cost to start an LLC in Oregon?

The state filing fee for the Articles of Organization is $100, paid to the Oregon Secretary of State, Corporation Division. After formation, every Oregon LLC files a $100 annual report on its anniversary date. A federal EIN from the IRS is free. See Oregon LLC cost.

What form do I file to create an Oregon LLC?

Articles of Organization for a domestic limited liability company, filed with the Oregon Secretary of State, Corporation Division. File online through the Oregon Business Registry or by mail, with the $100 fee.

Does an Oregon LLC need a registered agent?

Yes. Under ORS 63.111, every Oregon LLC must continuously maintain a registered agent and a registered office at a physical Oregon street address. The agent must be an Oregon resident or an authorized business entity.

How long does it take to form an Oregon LLC?

Online filings through the Oregon Business Registry are typically processed in about 1 to 3 business days. Filings by mail or fax generally take about one week, per the Secretary of State's Business Xpress License Directory.

Does an Oregon LLC pay state income tax?

Oregon has no general sales tax but does have a personal income tax. A default LLC is a pass-through entity, so members report their share on their Oregon returns. Large businesses may also owe the Corporate Activity Tax.

When is the Oregon LLC annual report due?

The $100 annual report is due by your LLC's anniversary date each year under ORS 63.787. The Corporation Division mails a renewal notice about 45 days before the due date.

More Oregon business guides

Business License In Dissolve An Llc In Annual Report Articles Of Organization Certificate Of Formation Dba Filing Llc Cost Operating Agreement Registered Agent

Sources

Oregon Secretary of State - Oregon Limited Liability Companies (LLC) forms (Articles of Organization; online Oregon Business Registry).
Oregon Secretary of State - Business Registry Fee Schedule (PDF) ($100 Articles of Organization; $100 renewal; $100 name reservation; $0 registered-agent change; $50 assumed business name; $5 confirmation copy).
Oregon Secretary of State - Annual Report or Renewal (anniversary due date; notice about 45 days in advance).
Oregon Secretary of State - Oregon Limited Liability Company (LLC) (processing: 1–3 days online, about one week by mail; $100 fee).
Oregon Secretary of State - Select Your Business Name & Structure (name designator and distinguishability).
Oregon Legislature - ORS Chapter 63, Limited Liability Companies (registered agent ORS 63.111; annual report ORS 63.787; administrative dissolution ORS 63.647; reinstatement ORS 63.654).
Oregon Department of Revenue - Corporate Activity Tax (CAT) ($750,000 registration threshold; $1 million filing threshold; $250 plus 0.57%).
Oregon Department of Revenue - Pass-Through Entity Elective (PTE-E) Tax (Form OR-21; eligibility).
Oregon Department of Revenue - Businesses tax programs (no general sales tax; BIN payroll registration).
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Legal Information Institute - 26 CFR 301.7701-3 (entity classification; Form 8832 election).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This is general information, not legal advice. Laws, fees, and thresholds change; verify current requirements with the Oregon Secretary of State, Corporation Division, and the Oregon Department of Revenue before acting.