$200 to form your Oregon LLC

Oregon LLC Cost: $100 Filing + $100/Yr Annual Report (2026)

Forming an LLC in Oregon costs $100 to file Articles of Organization with the Oregon Secretary of State, plus $100/yr for the annual report (due on the LLC’s anniversary date). No state sales tax. No franchise tax for pass-through LLCs. Year-one cost (DIY): $100. Five-year cost: $500. Oregon’s $100/$100 structure puts it squarely in the mid-tier of US LLC costs, but Oregon offers a less-discussed advantage: the manager-managed LLC filing option provides one of the strongest practical privacy structures in the Western US, member names are not required on any public state filing.

Reviewed by LLC Formation Cost Editorial Team, fact-checked against primary government sources • Last updated 2026-06-01 • 5 primary government sources cited

TL;DR

Oregon LLCs file Articles of Organization with the Oregon Secretary of State Corporation Division for $100. The annual report (also $100) is due on the LLC’s anniversary date each year. Oregon has no state sales tax (one of five US states), no franchise tax on pass-through LLCs, and no privilege tax on default-classified LLCs. The Oregon Corporate Excise Tax (the franchise-equivalent) applies only to LLCs that elect C-corp tax treatment, with a $150 minimum based on Oregon sales. For pass-through LLCs (the default), the state-level cost is just $100/yr after formation. Oregon’s manager-managed filing option means founders can list only the manager(s) on public filings under ORS § 63.047, member names are not part of the public Articles or Annual Report. Combined with the federal FinCEN BOI privacy (non-public), Oregon offers one of the strongest practical privacy postures outside Wyoming and New Mexico. The trade-off is Oregon’s progressive personal income tax (4.75% to 9.9%, with the 9.9% top rate applying above ~$125K for single filers), which hits pass-through LLC profits flowing to Oregon-resident members hard at the high end. For high-income Oregon-resident LLC owners, the state personal income tax is the dominant state-level cost, far larger than the $100/yr SOS filing. For non-residents using Oregon as a privacy-friendly formation state without Oregon nexus, the $100/yr is the entire state-level cost stack.

Oregon LLC cost breakdown (2026)

Line item	Cost	Source
Articles of Organization	$100	sos.oregon.gov
Annual Report	$100/yr	sos.oregon.gov
Franchise Tax (pass-through LLCs)	$0	oregon.gov/dor
Corporate Excise Tax (LLCs electing C-corp)	$150 minimum	oregon.gov/dor
State Personal Income Tax (pass-through)	4.75%-9.9%	oregon.gov/dor
Registered Agent service	$50-$200/yr	sos.oregon.gov
Expedite filing	$0 (no expedite tier)	sos.oregon.gov
Assumed Business Name (DBA, optional)	$50 every 2 years	sos.oregon.gov
Year 1 total (DIY, no RA service)	$100
Year 1 with commercial RA service	$150-$300
Year 2+ ongoing (DIY)	$100/yr
5-year total (DIY)	$500

All figures verified 2026-06-01 from the Oregon Secretary of State Corporation Division.

Why Oregon’s manager-managed option matters

Oregon’s headline cost ($100 filing + $100/yr) is mid-range. The structural advantage that gets under-reported is the manager-managed LLC option:

• Member names are not required on the public Articles of Organization. ORS § 63.047 requires the organizer’s name, the registered agent’s name, the LLC’s principal address, and (for manager-managed LLCs) the names of the managers. Members are not listed.
• Manager-managed annual reports also list only managers. ORS § 63.787 governs annual report content; for manager-managed LLCs, only the manager(s) and registered agent appear.
• High-context privacy. A founder using a commercial registered-agent service as the organizer and listing a single nominee manager (often a holding entity or trust) can form an Oregon LLC without their personal name appearing on any public state filing.
• Combined with no state sales tax. Oregon is one of five US states with no statewide general sales tax (AK, DE, MT, NH, OR). This adds to Oregon’s appeal for asset-holding LLCs.

Oregon’s privacy posture is not as strong as Wyoming’s by statute (Wyoming’s charging-order exclusivity adds creditor protection that Oregon does not provide at the same level), but Oregon’s manager-managed filing structure is one of the cleanest practical anonymity options on the West Coast. For non-residents specifically choosing Oregon for privacy, this is the lever to pull, file manager-managed, list a nominee manager, do not list members anywhere.

Filing steps (DIY, no service)

1. Pick a name. Search availability at the Oregon Business Name Search. Names must include “Limited Liability Company,” “LLC,” “L.L.C.,” “Limited Company,” or “L.C.” under ORS § 63.094.
2. Designate a registered agent. Required by ORS § 63.111. Must have an Oregon street address (no P.O. boxes).
3. Decide on management structure. Member-managed (default, simpler) or manager-managed (better for privacy or multi-investor setups).
4. File Articles of Organization. $100 online via the Oregon SOS Business Registry, or by mail to Oregon Secretary of State, Corporation Division, 255 Capitol St. NE, Suite 151, Salem, OR 97310.
5. Get a federal EIN. Free at irs.gov.
6. Draft an operating agreement. Not statutorily required to be filed with Oregon, but recognized under ORS § 63.057 as binding. Strongly recommended for multi-member or manager-managed structures.
7. Register for state taxes. Oregon has no sales tax, so no sales tax permit. Employer registration with the Oregon Department of Revenue if hiring W-2 employees. Corporate Activity Tax (CAT) registration if Oregon commercial activity exceeds $750,000 (separate from income tax).
8. Open a business bank account. Oregon banks (Umpqua Bank, Pacific Western, OnPoint Community Credit Union) accept Articles + EIN + operating agreement.
9. File FinCEN BOI report. Required under the Corporate Transparency Act within 30 days of formation. Free at fincen.gov/boi.
10. Calendar the annual report. Due on the LLC’s anniversary date each year. $100. File online via the Oregon SOS Business Registry.

Standard online filings are processed within 1 business day. Oregon does not offer a separate expedite tier because standard online turnaround is already fast.

Page-unique facts

• Manager-managed Oregon LLCs do not list members on any public state filing. ORS § 63.047 requires only the organizer, registered agent, and (for manager-managed LLCs) the manager(s). This is the strongest practical privacy option on the West Coast.
• Oregon is one of five US states with no statewide sales tax. Alaska, Delaware, Montana, New Hampshire, and Oregon.
• Oregon’s Corporate Activity Tax (CAT) applies to commercial activity above $750,000. Imposed at 0.57% on Oregon commercial activity in excess of $1 million (with the $750K registration threshold). LLCs taxed as pass-throughs owe CAT if they cross the threshold, this is a separate tax from corporate income tax. Source: oregon.gov/dor CAT page.
• No state-level operating agreement requirement. ORS § 63.057 recognizes operating agreements but does not require filing.
• Standard online filings process within 1 business day. Oregon does not charge an expedite fee because base processing is already fast.
• Oregon authorizes Series LLCs under ORS § 63.281. One filing covers multiple internal series with separate asset and liability tracking. Less commonly used than Wyoming or Delaware Series structures but legally available.
• Assumed Business Name (DBA) costs $50 every two years. Separate registration through the SOS for any name the LLC operates under that differs from its legal name.
• Oregon-resident manager is not required, only an Oregon-address registered agent. The manager(s) can live anywhere; only the RA must have an Oregon street address.
• Anonymous LLC formations are practically achievable using manager-managed + nominee manager + commercial RA. This is the Oregon equivalent of the Wyoming anonymity stack.

Oregon 5-year cost projection

The Oregon SOS cost stack is flat:

• Year 1 (DIY): $100 filing + $0 annual report (first one is due on anniversary) = $100.
• Year 2: $100 annual report.
• Year 3: $100.
• Year 4: $100.
• Year 5: $100.
• 5-year DIY total: $500.
• 5-year total with commercial RA service ($120/yr): $500 + ($120 × 5) = $1,100.
• Compared to West Coast neighbors: California ($70 filing + $20 biennial + $800/yr franchise tax = $4,090 over 5 years), Washington ($180 filing + $60/yr + B&O tax on gross = $480 minimum), Idaho ($100 filing + $0/yr = $100). Oregon sits below California by an order of magnitude, in line with Washington (excluding B&O), and above Idaho’s no-annual-fee structure.

Oregon’s SOS cost is genuinely competitive on the West Coast. The Oregon personal income tax is the harder cost to escape for Oregon-resident LLC owners.

FAQ

What is Oregon’s manager-managed filing advantage?

Oregon’s manager-managed LLC option allows the LLC to list only the manager(s) on public Articles of Organization and Annual Reports, not the members. ORS § 63.047 specifies the required public content. A founder forming manager-managed with a nominee manager (a separate holding entity or trust) can keep their personal name off the Oregon public record entirely. Combined with FinCEN BOI privacy (federal, non-public), this gives Oregon one of the strongest practical privacy postures on the West Coast. Source: Oregon SOS, verified 2026-06-01.

Does Oregon have a state sales tax?

No. Oregon is one of five US states with no statewide general sales tax (AK, DE, MT, NH, OR). This is meaningful for LLCs that buy or sell tangible property in Oregon, no sales tax on transactions, no sales-tax permit required. Source: Oregon Department of Revenue.

What is Oregon’s Corporate Activity Tax?

The Oregon Corporate Activity Tax (CAT) is a gross-receipts-style tax imposed at 0.57% on Oregon commercial activity in excess of $1 million. LLCs with Oregon commercial activity above $750,000 must register; tax is owed only above $1 million. The CAT is separate from corporate income tax and applies regardless of profit. For pass-through LLCs operating below $750K Oregon revenue, no CAT registration is required. Source: Oregon DOR Corporate Activity Tax.

Does Oregon have a state personal income tax?

Yes, ranging from 4.75% to 9.9% depending on income bracket. The top rate of 9.9% applies to income over ~$125,000 for single filers. Pass-through LLC profits flow to Oregon-resident members at these rates. This is the largest state-level cost for Oregon-resident members of profitable LLCs. Source: Oregon DOR personal income tax.

When is the Oregon annual report due?

On the LLC’s anniversary date each year. $100 fee. Filed online via the Oregon SOS Business Registry. Late filings trigger a $100 reinstatement fee and possible administrative dissolution after extended non-compliance. Source: Oregon SOS Business Registry.

How long does Oregon LLC formation take?

Standard online filings are processed within 1 business day, often same-day. Oregon does not offer a separate expedite tier because base processing is already fast. Mail filings take 5-7 business days. Source: Oregon SOS Corporation Division.

When Oregon makes sense as a non-resident formation state

Oregon is rarely the first choice for non-resident LLC formation (Wyoming and New Mexico dominate that market), but Oregon has specific advantages over both for certain founders:

• No state sales tax. Same as New Mexico, but unlike Wyoming. Useful for LLCs that buy or sell tangible property and want to avoid sales-tax permit overhead.
• Manager-managed privacy. Stronger than New Mexico’s by-default structure, comparable to Wyoming’s.
• Higher banking infrastructure than Wyoming or NM. Oregon banks (Umpqua, Pacific Western) accept new-LLC accounts more readily than Wyoming or NM banks, which are sometimes wary of non-resident formations.
• No publication requirement, no franchise tax, no minimum tax floor. Same baseline as Wyoming and NM at the entity level.

The trade-off versus Wyoming: Oregon’s $100/yr maintenance versus Wyoming’s $60/yr, and Oregon’s lack of charging-order exclusivity for single-member LLCs (Wyoming has it, Oregon does not). For founders prioritizing asset protection above privacy, Wyoming wins. For founders prioritizing privacy plus West Coast banking, Oregon is competitive.

State quirk: the privacy lever most West Coast founders miss

Oregon’s manager-managed LLC option has been available since the original Oregon Limited Liability Company Act of 1993 (ORS Chapter 63), but it is underused by founders who default to member-managed for simplicity. The privacy implications are significant: in a member-managed Oregon LLC, member names appear on the Annual Report and become public-searchable through the Oregon SOS Business Registry. In a manager-managed Oregon LLC, only the manager(s) appear. The cost is the same ($100 to file, $100/yr to maintain) and the legal structure is identical for liability protection purposes. The trade-off is operational, manager-managed LLCs require a clear delineation of authority in the operating agreement (only the manager can bind the LLC in transactions), which is fine for single-owner setups but requires care in multi-member structures. For Oregon-formed LLCs where privacy is a priority, manager-managed with a single nominee manager (or a separate holding entity as manager) is the clean play. This is the same lever Wyoming and Delaware founders use; Oregon offers it without the Wyoming or Delaware annual cost.

Common mistake in Oregon

The most common Oregon LLC mistake is choosing member-managed by default and listing all members on the public Articles, only to later realize the privacy implications. Member-managed Oregon LLCs are searchable by member name through the Oregon SOS Business Registry, which is a public-facing, full-text-searchable database. Founders who later want to remove their name from the public record must amend the Articles ($100 amendment fee) and re-file the Annual Report, an expensive cleanup. The fix: if privacy matters, file manager-managed from day one. The cost is the same, the privacy posture is dramatically better, and the operating agreement can grant the manager broad authority to operate the LLC just like a member-managed structure functionally. The second common mistake: ignoring the Corporate Activity Tax (CAT) threshold. Oregon’s CAT registration is required at $750,000 in Oregon commercial activity, and the tax kicks in at $1 million. Founders running fast-growing LLCs (e-commerce, SaaS, services with Oregon clients) cross the $750K registration threshold without realizing they should have registered, and Oregon’s Department of Revenue charges back-tax plus interest plus a non-registration penalty. The fix: monitor Oregon-source revenue quarterly, register when revenue approaches $750K. The third common mistake: forming in Oregon for the no-sales-tax advantage while operating a retail business in Washington or California. Oregon’s no-sales-tax rule applies to Oregon sales; sales into Washington (with destination-based sales tax) still owe Washington sales tax, and California sales still owe California sales tax. The Oregon formation does not exempt the LLC from sales tax in customer states.

Sources

1. Oregon Secretary of State Corporation Division, last verified 2026-06-01
2. Oregon SOS Business Registry, last verified 2026-06-01
3. Oregon Department of Revenue, last verified 2026-06-01
4. Oregon Revised Statutes Chapter 63 (Limited Liability Company Act), last verified 2026-06-01
5. Oregon DOR Corporate Activity Tax, last verified 2026-06-01
6. IRS Publication 3402, Taxation of Limited Liability Companies, last verified 2026-06-01

About the author

Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Oregon LLC fees directly from sos.oregon.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.