Oregon LLC Annual Report and Taxes (2026)
Every Oregon LLC must file a $100 annual report by its anniversary date with the Oregon Secretary of State, under ORS 63.787. Oregon has no LLC franchise tax and no general sales tax, but members pay Oregon income tax on the LLC's income, and larger businesses may owe the Corporate Activity Tax.
Quick Answer
- Annual report
- $100, due by the LLC's anniversary date (ORS 63.787)
- Filed with
- Oregon Secretary of State, Corporation Division (Oregon Business Registry)
- Renewal notice
- Mailed about 45 days before the due date
- Franchise tax
- None on LLCs
- Sales tax
- None statewide in Oregon
- Income tax
- Pass-through to members; Oregon personal income tax applies
- Corporate Activity Tax
- $250 + 0.57% above $1 million in taxable commercial activity
What the Oregon Annual Report Is
The Oregon LLC annual report is the yearly filing that keeps your LLC active on the state registry and confirms its current information. It is required by the Oregon Limited Liability Company Act, ORS 63.787, and is filed with the Oregon Secretary of State, Corporation Division. The report updates the LLC's name, principal office, registered agent and registered office, and the names and addresses of managers or at least one member, plus a description of the primary business activity. It carries a $100 fee. This filing is administrative - it is not an income tax return - but missing it has tax-like consequences because it can lead to dissolution.
When It Is Due: The Anniversary Date
The Oregon annual report is due by your LLC's anniversary date each year - the anniversary of the date the Corporation Division filed your Articles of Organization. Unlike states that use a single fixed calendar deadline for all entities, Oregon ties each LLC's report to its own formation date, so two LLCs formed in different months have different due dates. Under ORS 63.787, the information in the report must be current as of a date within 30 days before the anniversary. Your first annual report is due by your LLC's first anniversary. The Secretary of State mails a renewal notice about 45 days before the due date, but you remain responsible for filing on time even if the notice does not reach you.
How to File the Annual Report
You file the Oregon annual report online through the Oregon Business Registry, which is the fastest method. Log in with your registration number, review and update the LLC's information, confirm the registered agent and registered office, and pay the $100 fee. The Corporation Division also allows paper renewal. Because the report doubles as an information update, treat it as the moment each year to correct any changed address, agent, or management detail so the public record stays accurate. For the full cost picture, see Oregon LLC cost.
How Oregon Taxes Your LLC's Income
Oregon taxes an LLC's income based on its federal classification, because Oregon follows the federal pass-through model. By default, a single-member LLC is a disregarded entity and a multi-member LLC is a partnership, so the LLC itself generally pays no entity-level income tax; instead, the members report their shares of income on their own returns and pay Oregon personal income tax. An LLC that elects corporate or S-corporation treatment is taxed under the corresponding Oregon rules. Importantly, Oregon has no general sales tax, so most Oregon LLCs do not collect sales tax on retail transactions. For the federal side, see how to get an EIN.
The Corporate Activity Tax (CAT)
The Oregon Corporate Activity Tax is a separate business tax that applies to all entity types, including LLCs, based on Oregon commercial activity rather than net income. A business must register with the Oregon Department of Revenue within 30 days once its Oregon commercial activity exceeds $750,000. It must file an annual CAT return, and pay CAT, once taxable Oregon commercial activity exceeds $1 million. The tax equals $250 plus 0.57% of taxable Oregon commercial activity above $1 million, and the CAT allows a 35% subtraction for certain business expenses. The CAT return is due the 15th day of the fourth month after the tax year ends. Most small LLCs fall below the $1 million threshold and owe no CAT.
Pass-Through Entity Elective (PTE-E) Tax
The Pass-Through Entity Elective (PTE-E) Tax is an optional Oregon tax that certain pass-through businesses may elect, created as a workaround to the federal cap on the state and local tax deduction. Entities taxed as partnerships or S corporations - but not single-member LLCs filing as sole proprietorships - may elect annually to pay the PTE-E Tax by filing Form OR-21. The rate is 9% on the first $250,000 of distributive proceeds and 9.9% on amounts above $250,000, and members can claim a credit for their share of the tax the entity pays. The election is optional and best evaluated with a tax professional.
Oregon LLC Compliance and Tax Summary (2026)
The table summarizes the recurring Oregon obligations for LLCs, each verified against the Oregon Secretary of State or Oregon Department of Revenue. Amounts are effective for 2026.
| Obligation | Who / when | Amount | Agency |
|---|---|---|---|
| Annual report | All LLCs, by anniversary date | $100 | Secretary of State |
| Oregon income tax | Members, on pass-through income | Personal income tax rates | Department of Revenue |
| Corporate Activity Tax | Commercial activity over $1M | $250 + 0.57% above $1M | Department of Revenue |
| CAT registration | Commercial activity over $750K | Register within 30 days | Department of Revenue |
| PTE-E Tax (optional) | Partnerships / S corps electing (Form OR-21) | 9% / 9.9% above $250K | Department of Revenue |
| Sales tax | Not applicable in Oregon | $0 (no state sales tax) | - |
Penalties for Missing the Annual Report
Missing the Oregon annual report leads to administrative dissolution, not just a late fee. If an LLC fails to file, the Secretary of State may administratively dissolve the entity under ORS 63.647. A dissolved LLC loses its good standing and its authority to carry on business except to wind up, and can lose exclusive rights to its business name while dissolved. The LLC can apply for reinstatement under ORS 63.654 once it brings its filings current and satisfies the Secretary of State's requirements. Filing on time by your anniversary date avoids this entirely. If you instead intend to close the business, file Articles of Dissolution.
Your First Annual Report and the Filing Cycle
New Oregon LLC owners often ask when the first annual report is due, and the answer follows from the anniversary rule. Because ORS 63.787 ties the report to the LLC's anniversary date, your first annual report is due by your LLC's first anniversary - one year after the Corporation Division filed your Articles of Organization - and then every year on that same date. You do not file a separate report in the same year you form. Each year the Secretary of State mails a renewal reminder about 45 days ahead, and you can file and pay the $100 fee online through the Oregon Business Registry in a few minutes once your information is up to date. Treat the anniversary as a fixed annual deadline on your calendar so a missed notice never turns into a missed filing.
Keeping Your Information Current
The annual report is also Oregon's mechanism for keeping your public business record accurate, which matters beyond compliance. Each year you confirm or update the principal office, the registered agent and registered office, and the managers or members, along with a description of your primary business activity. Lenders, clients, and courts rely on this record, so an out-of-date registered office can mean missed legal notices. If any of these details change mid-year, you do not have to wait for the annual report - Oregon lets you file a Change of Registered Agent or Address at any time for $0 - but the annual report is the backstop that forces a yearly review. Confirming the information also reduces the chance of an error that could complicate a future dissolution or sale.
Other Oregon Taxes and Registrations
Beyond the annual report and income tax, some Oregon LLCs have additional registrations tied to their activity. Employers must register a payroll withholding account and obtain a Business Identification Number (BIN) through the state's combined business registration. Businesses in regulated fields need specific Oregon licenses or permits, and construction contractors must be licensed by the Oregon Construction Contractors Board. Certain localities, such as the City of Portland, impose their own business taxes. None of these replace the Secretary of State annual report, which every LLC must file regardless of industry.
Frequently Asked Questions
When is the Oregon LLC annual report due?
By the LLC's anniversary date each year, under ORS 63.787. The Secretary of State mails a renewal notice about 45 days before the due date, but the deadline applies whether or not you receive it.
How much is the Oregon LLC annual report fee?
The annual report fee for a domestic Oregon LLC is $100, paid to the Oregon Secretary of State, Corporation Division. Oregon does not add a franchise tax to the annual report.
Does an Oregon LLC pay state income tax?
By default an LLC is a pass-through entity, so members report the income and pay Oregon personal income tax on their shares. Oregon has no general sales tax and no separate LLC franchise tax.
What is the Oregon Corporate Activity Tax?
The CAT applies to businesses with taxable Oregon commercial activity over $1 million. It equals $250 plus 0.57% above $1 million, and registration is required within 30 days once commercial activity exceeds $750,000.
What happens if I miss the Oregon annual report?
The Secretary of State may administratively dissolve the LLC under ORS 63.647. You can apply for reinstatement under ORS 63.654 once you bring your filings current.
Related
- Business tax (cluster hub)
- How to form an LLC in Oregon
- Oregon LLC cost and filing fees
- Oregon registered agent requirements
- How to dissolve an LLC in Oregon
- How to get a business license in Oregon
- S-corp vs LLC
- How to get an EIN
Sources
- Oregon Secretary of State - Annual Report or Renewal (anniversary due date; renewal notice about 45 days in advance).
- Oregon Legislature - ORS Chapter 63, Limited Liability Companies (annual report ORS 63.787; administrative dissolution ORS 63.647; reinstatement ORS 63.654).
- Oregon Secretary of State - Business Registry Fee Schedule (PDF) ($100 renewal / annual report).
- Oregon Department of Revenue - Corporate Activity Tax (CAT) ($750,000 registration; $1 million filing; $250 plus 0.57%; 35% subtraction).
- Oregon Department of Revenue - Pass-Through Entity Elective (PTE-E) Tax (Form OR-21; 9% and 9.9% above $250,000).
- Oregon Department of Revenue - Businesses tax programs (no general sales tax; payroll BIN registration).
- Oregon Department of Revenue - Individuals (personal income tax) (members report pass-through income).
- Oregon Construction Contractors Board - CCB License (contractor licensing).
- Oregon Secretary of State - Oregon Limited Liability Company (LLC) ($100 fee; renewed annually; Corporation Division).
- IRS - Limited Liability Company (LLC) (federal pass-through classification).
- Legal Information Institute - 26 CFR 301.7701-3 (default entity classification).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This is general information, not legal advice. Fees, rates, and thresholds change; verify current figures with the Oregon Secretary of State, Corporation Division, and the Oregon Department of Revenue before acting.