What an LLC costs in Ohio (2026)

Forming an LLC in Ohio costs $99. After that the state charges no yearly report fee, and LLCs owe Ohio Commercial Activity Tax (CAT).

Cost	Amount	When
Articles of Organization (Form 610)	$99	Once, to form	ohiosos.gov
None	No yearly report fee	n/a	ohiosos.gov
Ohio Commercial Activity Tax (CAT)	$0 at $150,000 revenue	Yearly	tax.ohio.gov

LLC taxes in Ohio by revenue

Revenue	Ohio Commercial Activity Tax (CAT)	Total with report fee
$50,000	$0	$0
$150,000	$0	$0
$500,000	$0	$0
$1,000,000	$0	$0
$3,000,000	$0	$0

Profit taken as two thirds of revenue where a tax is on net income.

Ohio Commercial Activity Tax (CAT): 0.26% on taxable gross receipts above a $6 million exclusion from 2025 on. No filing at or below $6 million. Annual minimum tax ended in 2024.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $22,365 a year in Ohio, fees included. An S corp election can lower it: LLC vs S corp in Ohio.

Ohio has no annual report for LLCs.

Questions

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

$99 to file the Articles of Organization (Form 610).

How much does an LLC cost per year in Ohio?

No yearly report fee, plus Ohio Commercial Activity Tax (CAT): $0 for a business with $150,000 of revenue and $100,000 of profit.

When is the Ohio LLC report due?

Ohio has no yearly LLC report.

Does an LLC pay Ohio income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Ohio taxes personal income in 2 brackets, from 0% to 2.75% (2026, single filer).

Other states