What an LLC costs in Oregon (2026)

Forming an LLC in Oregon costs $100. After that the state charges Annual Report (renewal), $100 a year, and LLCs owe Oregon Corporate Activity Tax.

Cost	Amount	When
Articles of Organization	$100	Once, to form	sos.oregon.gov
Annual Report (renewal)	Annual Report (renewal), $100 a year	Anniversary date of registration	sos.oregon.gov
Oregon Corporate Activity Tax	$0 at $150,000 revenue	Yearly	oregon.gov

LLC taxes in Oregon by revenue

Revenue	Oregon Corporate Activity Tax	Total with report fee
$50,000	$0	$100
$150,000	$0	$100
$500,000	$0	$100
$1,000,000	$0	$100
$3,000,000	$11,650	$11,750

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

Oregon Corporate Activity Tax: $250 plus 0.57% of taxable Oregon commercial activity over $1 million. Before the rate, taxpayers subtract 35% of the greater of cost inputs or labor costs, which is not modelled, so this overstates the tax. Exemption 956140 makes rate times (receipts minus exemption) equal $250 plus 0.57% over $1 million. Registration required at $750,000.

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 $29,984 a year in Oregon, fees included. An S corp election can lower it: LLC vs S corp in Oregon.

No state LLC tax beyond the Corporate Activity Tax, which only applies above $1 million of Oregon commercial activity.

Questions

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

$100 to file the Articles of Organization.

How much does an LLC cost per year in Oregon?

Annual Report (renewal), $100 a year, plus Oregon Corporate Activity Tax: $0 for a business with $150,000 of revenue and $100,000 of profit.

When is the Oregon LLC report due?

Anniversary date of registration.

Does an LLC pay Oregon income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Oregon taxes personal income in 4 brackets, from 4.75% to 9.9% (2026, single filer).

Other states