Ohio LLC Cost: $99 Filing + No Annual Report (2026)

Forming an LLC in Ohio costs $99 to file Articles of Organization (Form 533A). No annual report fee. No franchise tax. Ohio is one of only 7 states with zero ongoing state-level LLC fees. The Commercial Activity Tax (CAT) — 0.26% on gross receipts above $150,000 — is the only ongoing state cost, and it’s $0 below the $150K threshold. Five-year cost: $99 plus optional RA service.

Reviewed by Soft Crown Editorial Team — fact-checked against primary government sources • Last updated 2026-04-25 • 4 primary government sources cited

TL;DR

Ohio LLCs file Articles of Organization with the Ohio Secretary of State for $99. No annual report. No franchise tax. The only ongoing state-level cost is the Commercial Activity Tax (CAT), which kicks in at $150,000 in gross receipts at 0.26% — most small LLCs owe $0. Ohio dropped the CAT threshold from $1M to $150K in 2024, broadening the tax base. Personal income tax is 3.5% top rate (2026). The state’s central LLC portal at ohiosos.gov processes filings online within 3-5 business days.

Ohio LLC cost breakdown (2026)

Line item	Cost	Source
Articles of Organization (Form 533A)	$99	ohiosos.gov
Annual Report	$0 (not required)	ohiosos.gov
Franchise Tax	$0	n/a
Commercial Activity Tax (over $150K gross receipts)	0.26%	tax.ohio.gov
Statement of Continued Existence (every 5 years for LLP, not LLC)	$25	ohiosos.gov
Expedited filing (1-day)	+$100	ohiosos.gov
Expedited filing (4-hour)	+$200	ohiosos.gov
Expedited filing (1-hour)	+$300	ohiosos.gov
Year 1 total (no add-ons)	$99
Year 2+ ongoing (under $150K rev)	$0
5-year total (under threshold)	$99

All figures verified 2026-04-25 from primary Ohio state sources.

Why Ohio is one of the cheapest mid-size states

Ohio is the largest state by population in the no-annual-report club. Texas (under threshold), Florida-not, California-no — but Ohio is genuinely no-annual-report. Combined with a $99 filing fee, Ohio is among the cheapest 5-year LLC ownership states despite being the 7th-most-populous state in the country.

The trade-off appeared in 2024 when Ohio dropped the Commercial Activity Tax threshold from $1,000,000 to $150,000. CAT is a gross receipts tax — it taxes revenue, not profit — so a low-margin LLC with $200K revenue and $20K profit pays $520 in CAT (0.26% × $200K). The tax registration is free but compliance is non-trivial.

For an LLC under $150K revenue: total state-level cost is $99, paid once. No annual filings, no taxes. That’s the cheapest large-state LLC structure available.

Filing steps (DIY, no service)

1. Pick a name — search availability via Ohio Business Search. Names must include “Limited Liability Company,” “LLC,” “L.L.C.,” “Limited,” “Ltd.,” or “Ltd.”
2. Designate a statutory agent (Ohio’s term for registered agent) — must have an Ohio street address.
3. File Form 533A — $99 fee. File online via the Ohio Business Central portal or by mail to Ohio Secretary of State, PO Box 670, Columbus, OH 43216.
4. Get a federal EIN — free at irs.gov.
5. Draft an operating agreement — not required by Ohio law but recommended.
6. Register with Ohio Department of Taxation — sales tax permit (free) if selling tangible goods, withholding tax if hiring, CAT if expecting >$150K revenue.
7. Open a business bank account — Ohio-located banks (Huntington, Fifth Third, KeyBank) easiest.
8. File FinCEN BOI report — within 30 days of formation. Free at fincen.gov/boi.
9. Calendar nothing for SOS — no annual report required.
10. CAT quarterly filings if revenue exceeds $150K. CAT is filed quarterly online via tax.ohio.gov.

Standard online filings are processed within 3-5 business days. Expedite tiers: 1-day ($100), 4-hour ($200), 1-hour ($300).

Page-unique facts

• Ohio’s CAT threshold dropped from $1M to $150K in 2024 under HB 33. Many small Ohio LLCs that previously owed $0 CAT now owe small amounts.
• Ohio is the most populous state with no LLC annual report. Texas has a no-tax-due threshold but still requires filing the PIR. Ohio truly has no annual SOS filing.
• Ohio uses “statutory agent” instead of “registered agent.” Functionally identical.
• Ohio’s expedite is the fastest in the country. 1-hour expedite at the Columbus office for $300 — same day as the filing arrives.
• Ohio is one of 11 states allowing Series LLCs (Ohio Rev. Code § 1706.76, effective 2022).

Frequently asked questions

Does Ohio have an LLC annual fee?

No. Ohio is one of only 7 states with no annual report and no franchise tax for LLCs. The 7-state list: Arizona, Missouri, New Mexico, Ohio, South Carolina, Mississippi, Texas (under $1.23M revenue threshold). Total 5-year cost for an Ohio LLC: $99 (filing only) + RA service if used + CAT if revenue exceeds $150K. Source: ohiosos.gov, verified 2026-04-25.

What is Ohio’s Commercial Activity Tax (CAT)?

A 0.26% tax on gross receipts above $150,000/yr. Below $150K, you owe $0 but must still register if expecting to cross the threshold. The threshold dropped from $1M to $150K in 2024 under HB 33. CAT is filed quarterly online via tax.ohio.gov. Source: Ohio Department of Taxation CAT page.

Can a non-Ohio resident form an Ohio LLC?

Yes. Ohio does not require members or organizers to be Ohio residents — only the statutory agent must have an Ohio street address. Many Cincinnati and Cleveland businesses owned by out-of-state operators form here for the no-annual-report structure. Source: ohiosos.gov.

Does Ohio allow Series LLCs?

Yes — Ohio Rev. Code § 1706.76, effective 2022. Series LLCs are newer in Ohio than in Delaware or Wyoming, with less developed case law. Filing fee for the master Series LLC is $99. Each internal series shares the LLC’s filing fee but has separate liability shielding for its assets. Source: Ohio Revised Code Title 17.

What changed about Ohio’s CAT threshold in 2024 and how does it affect my LLC?

Ohio dropped the Commercial Activity Tax exclusion threshold from $1,000,000 to $150,000 in gross receipts effective January 1, 2024 under HB 33. The 0.26% rate above the threshold did not change, but the population of Ohio LLCs subject to CAT roughly tripled overnight. A Cincinnati service-business LLC with $300,000 gross receipts pre-2024 owed $0 CAT; in 2026 the same LLC owes 0.26% × ($300,000 - $150,000) = $390/year. CAT is on gross receipts, not profit, so low-margin businesses feel it disproportionately. Quarterly CAT returns are required for LLCs above $1M gross; annual returns suffice for LLCs in the $150K-$1M band. See IRS Ohio Small Business Resources for the federal cross-reference.

Why does Ohio call the registered agent a “statutory agent”?

Ohio uses the term “statutory agent” rather than “registered agent” because the role is defined under Ohio Rev. Code § 1706.09 as a statutorily-required agent for service of process. Functionally identical to the registered agent in 49 other states — the agent must have an Ohio street address, be available during normal business hours, and accept service of legal documents on the LLC’s behalf. The naming difference occasionally trips up out-of-state founders looking for a “registered agent” field on Ohio’s Form 533A, which uses the “statutory agent” label throughout. The American Bar Association Section of Business Law maintains terminology comparison tables for cross-state filings.

State quirk: one of six states with no annual report or franchise tax

Ohio is one of only six US states with no annual report and no franchise tax for LLCs (along with AZ, MO, NM, SC, MS), and the most populous of that group by a large margin (Ohio has 11.8M residents; the next-largest no-annual-report state is Missouri at 6.2M). The structure traces to Ohio Rev. Code Chapter 1706 (the “Ohio Revised Limited Liability Company Act,” which fully replaced the older Chapter 1705 in 2022) — the legislature deliberately stripped out recurring SOS filings to reduce administrative burden on small businesses. Ohio also offers the fastest expedite in the country: the Columbus walk-in office processes 1-hour expedited filings ($300 surcharge) — same-day, sometimes within 30 minutes of arrival. The trade-off appeared in 2024 with the CAT threshold drop from $1M to $150K, broadening the tax base on businesses that previously paid nothing.

Common mistake in Ohio

The most common Ohio LLC mistake post-2024 is treating the CAT as something only big businesses pay. With the threshold dropped from $1M to $150K, a Cleveland service LLC with $200K gross receipts and $20K profit now owes ~$130/year in CAT — small in absolute terms, but the registration requirement kicks in at $150K and the late-registration penalty is steep. Founders forming an Ohio LLC for the “no annual report” pitch sometimes miss the CAT registration entirely.

Sources

1. Ohio Secretary of State Filing Forms and Fee Schedule — last verified 2026-04-25
2. Ohio Business Central Portal — last verified 2026-04-25
3. Ohio Department of Taxation — last verified 2026-04-25
4. Ohio Revised Code Title 17 (LLC) — last verified 2026-04-25
5. IRS Ohio Small Business and Self-Employed Resources — last verified 2026-04-25
6. American Bar Association Section of Business Law — last verified 2026-04-25

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Ohio LLC fees directly from ohiosos.gov on a quarterly cycle. Connect on LinkedIn.

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Not legal advice. Estimates based on publicly available data from each state’s Secretary of State office. Consult a licensed attorney in your jurisdiction.