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Oregon LLC Compliance

Complete 2026 Guide

Oregon is the only US state with no sales tax and no use tax, making it uniquely attractive for retail and e-commerce businesses. LLC formation is $100 and annual reports are $100. The state has a relatively simple ongoing compliance structure with an annual report due on the LLC's anniversary month.

US Business Compliance Research Team
Expert LLC compliance researchers
Last updated:
$100
Formation Fee
$100
Annual Report
$275
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1Oregon LLC Formation

To form an LLC in Oregon, you'll need to file Articles of Organization with the Oregon Secretary of State.

Formation Details

2Annual Report Requirements

Oregon requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $100
  • Due Date: Anniversary month of LLC formation each year
  • Frequency: Annually

3Registered Agent Requirements

Oregon requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Oregon.

Requirements: Must be an Oregon resident with a physical Oregon street address (not a PO Box), or a business entity authorized to do business in Oregon with a physical Oregon address. Must be available during regular business hours to accept service of process.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Oregon, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $275
  • Requirements: Application for Authority to Transact Business filed with the Oregon Secretary of State, Certificate of Existence (Good Standing) from home state, and designation of an Oregon registered agent with a physical Oregon address.

5Oregon LLC Taxes

Oregon has no state sales tax — one of only five states in the US without a sales tax. Oregon LLCs do not pay entity-level income tax (pass-through taxation). Members pay Oregon personal income tax on their share of LLC income at graduated rates: 4.75%, 6.75%, 8.75%, or 9.9% (highest bracket for income over $125,000). Oregon also imposes a Corporate Activity Tax (CAT) on businesses with Oregon commercial activity exceeding $1 million per year.

6Penalties for Non-Compliance

Late Filing Penalties

$100 late fee for annual reports not filed by the due date. Continued non-compliance can result in administrative dissolution.

Administrative Dissolution Risk

Oregon may administratively dissolve an LLC that fails to file the annual report or pay fees. Reinstatement requires filing an application with the Secretary of State and paying all overdue fees and penalties.

Key Considerations for Oregon LLCs

  • No state sales tax — unique advantage for retail and e-commerce businesses
  • $100 formation fee and $100 annual report fee — straightforward and predictable costs
  • No entity-level LLC income tax — pass-through to members
  • Members pay Oregon income tax (4.75%–9.9%) on LLC income
  • Corporate Activity Tax (CAT): 0.57% on gross receipts over $1 million (after $1M subtraction)
  • Foreign LLC registration: $275 — higher than domestic formation
  • Annual report due in the LLC's anniversary month each year
  • Portland and other Oregon cities may have local business license requirements

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Related Oregon LLC Articles

Oregon LLC Taxes & Annual Fees 2026

Complete breakdown of Oregon LLC taxes, fees, and filing requirements.

Oregon Registered Agent Requirements

Everything you need to know about registered agents in Oregon.

Official Resources

For the most up-to-date information, always check the official Oregon Secretary of State website:

https://sos.oregon.gov/business