Oregon Articles of Organization: Filing & $100 Fee (2026)
You form an Oregon LLC by filing Articles of Organization with the Oregon Secretary of State, Corporation Division, and paying the $100 filing fee. File online through the Oregon Business Registry. You must appoint an Oregon registered agent, and every Oregon LLC then files a $100 annual report by its anniversary date each year.
Quick Answer
- Document
- Articles of Organization (Oregon LLC formation filing)
- Filing fee
- $100 (2026), to the Oregon Secretary of State
- Agency
- Oregon Secretary of State, Corporation Division - Oregon Business Registry
- Registered agent
- Required - a physical Oregon street address
- Annual report
- $100 for a domestic LLC, due by the anniversary date
- Sales tax
- None - Oregon has no general sales tax
Oregon Agency and Document: Corporation Division, Articles of Organization
An Oregon LLC is created by filing Articles of Organization with the Oregon Secretary of State, Corporation Division. This is the single formation document Oregon recognizes for a domestic limited liability company; the Corporation Division's acceptance of the articles is the legal act that forms the LLC under the Oregon Limited Liability Company Act, ORS Chapter 63. Oregon uses the term "Articles of Organization," the same as most states and unlike Texas or Delaware, which use a Certificate of Formation.
You file online through the Oregon Business Registry, the Corporation Division's official filing system, which is the fastest route; paper filing by mail is also accepted. This page covers the Oregon-specific process. For the national overview of the document, see our Articles of Organization hub and how to form an LLC guide, and compare a sibling state at Kentucky Articles of Organization.
How to File Oregon Articles of Organization, Step by Step
Filing is a five-step process centered on the Articles of Organization. Each step corresponds to a requirement of the Oregon LLC Act or a federal tax rule.
- Choose and check your LLC name. Select a name containing an LLC designator ("LLC," "L.L.C.," or "Limited Liability Company") that is distinguishable from names on file. Search the Oregon Business Registry, and confirm the name does not infringe a federal trademark. You may reserve an available name for 120 days.
- Appoint an Oregon registered agent. Every Oregon LLC must name a registered agent with a physical Oregon street address (no P.O. box alone) who consents to serve.
- File the Articles of Organization. Submit the articles to the Oregon Secretary of State, Corporation Division, and pay the $100 filing fee. File online through the Oregon Business Registry for the quickest turnaround.
- Adopt an operating agreement. Oregon does not require you to file an operating agreement, but one is strongly recommended to set ownership, management, voting, and distributions. See the national operating agreement guide.
- Get an EIN and register for Oregon taxes. Apply for a free federal EIN from the IRS, then register with the Oregon Department of Revenue for any taxes that apply, such as the corporate activity tax or employer withholding.
After these steps, open a business bank account (banks generally ask for the filed Articles of Organization and the EIN) and keep your registered agent and annual report current every year.
What the Articles of Organization Must Include
Under Oregon law (ORS 63.047), the Oregon Articles of Organization must state the LLC's name; the name and address of the registered agent and the registered office; a mailing address for notices; whether the LLC is member-managed or manager-managed; the name and address of each organizer; and the name of at least one member or manager. Professional service LLCs must also state the profession. An organizer signs and files the document. Oregon recognizes both single-member and multi-member LLCs, and the same $100 filing fee applies to either.
Oregon keeps the articles deliberately concise, so detailed governance, ownership percentages, and buy-sell terms belong in a private operating agreement rather than the public filing. One field to get right is the management election: if you want managers rather than all members to run the company, you state manager management in the articles, because it determines who has authority to bind the LLC. If you plan to start the LLC on a specific future date, you can request a delayed effective date. Foreign (out-of-state) LLCs do not file Articles of Organization in Oregon; instead they submit an Application for Authority to Transact Business, a separate registration with its own fee.
Oregon LLC Filing Fees (2026)
The core cost of an Oregon LLC is the $100 Articles of Organization fee, plus a recurring $100 annual report. The table below lists the state fees most new LLCs encounter, each set by the Oregon Secretary of State or the Department of Revenue. Verify current amounts on the Corporation Division's fee schedule before filing.
| Item | Filed with | Fee (2026) |
|---|---|---|
| Articles of Organization (create the LLC) | Secretary of State | $100 |
| Annual report (domestic LLC) | Secretary of State | $100 |
| Name reservation (120 days) | Secretary of State | $100 |
| Federal EIN | IRS | $0 (free) |
| State sales tax permit | N/A | None (no general sales tax) |
For a full breakdown of formation, ongoing, and optional costs, see our Oregon LLC cost guide.
Oregon Registered Agent Requirement
An Oregon registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Oregon law (ORS 63.111) requires every LLC to continuously maintain a registered agent and a registered office in Oregon, and you name the initial agent directly on the Articles of Organization.
The agent must have a physical Oregon street address - a post office box alone does not satisfy the registered office requirement - and must consent to serve. You may act as your own registered agent if you have an Oregon address, name a member or manager, or hire a commercial registered agent service. To change agents later, you file a change of registered agent with the Corporation Division. Failing to maintain a registered agent is grounds for administrative dissolution. See Oregon registered agent requirements and the national registered agent overview, plus do I need a registered agent.
Oregon Annual Report
Oregon requires every LLC to file an annual report with the Secretary of State by its anniversary date - the anniversary of the date the LLC was formed - each year. The fee for a domestic LLC is $100. The report confirms the LLC's registered agent, principal place of business, and management, and is filed online through the Oregon Business Registry. The state emails a renewal notice to the address on file, but the obligation stands whether or not you receive one. Missing the annual report leads to administrative dissolution. See Oregon annual report for the full walkthrough.
Oregon Taxes: No Sales Tax, Corporate Activity Tax, and Income Tax
Oregon has no general sales tax, so there is no seller's permit to obtain for most retail sales - a notable difference from most other states. Oregon LLCs are, however, subject to other taxes administered by the Oregon Department of Revenue. Most significant is the Corporate Activity Tax (CAT), which applies to businesses with more than $1 million in Oregon commercial activity in a year; below that threshold, no CAT return is required. Depending on how the LLC is taxed, members also report income on Oregon personal income tax returns, and entities taxed as corporations pay Oregon corporation excise or income tax. Because these taxes and thresholds change, confirm current rules with the Department of Revenue and see business tax for the federal picture.
EIN, Licenses, and Closing an Oregon LLC
A federal EIN is issued free by the IRS and is used to open a bank account, hire employees, and file taxes; see how to get an EIN for an LLC. By default the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership, with an optional S-corporation election. Oregon has no single statewide general business license, but many cities require a local license and regulated professions need their own - check business licenses in Oregon. When it is time to wind down, you file Articles of Dissolution with the Corporation Division and settle final taxes - see how to dissolve an LLC in Oregon.
Frequently Asked Questions
How much does it cost to file Oregon Articles of Organization?
The filing fee is $100, paid to the Oregon Secretary of State, Corporation Division. File online through the Oregon Business Registry. See Oregon LLC cost.
What agency handles Oregon LLC formation?
The Oregon Secretary of State, Corporation Division. You form the LLC by filing Articles of Organization through the Oregon Business Registry.
Does an Oregon LLC file an annual report?
Yes. Every Oregon LLC files an annual report by its anniversary date each year, with a $100 fee for a domestic LLC. See Oregon annual report.
Does an Oregon LLC pay sales tax?
Oregon has no general sales tax. Businesses with more than $1 million in Oregon commercial activity may owe the Corporate Activity Tax through the Oregon Department of Revenue.
Does an Oregon LLC need a registered agent?
Yes. Every Oregon LLC must continuously maintain a registered agent with a physical Oregon street address, named on the Articles of Organization. See Oregon registered agent.
Related
- Articles of Organization (cluster hub)
- How to form an LLC in Oregon
- Oregon registered agent requirements
- How much does an Oregon LLC cost?
- Oregon annual report
- Business licenses in Oregon
- How to dissolve an LLC in Oregon
- What is an LLC?
- Kentucky Articles of Organization (sibling)
Sources
- Oregon Secretary of State, Corporation Division - Register a Business (Articles of Organization; $100 filing fee).
- Oregon Secretary of State, Corporation Division - Find a Business / Business Name Search (name availability).
- Oregon Secretary of State, Corporation Division - Renew a Business (Annual Report) ($100 domestic LLC; anniversary due date).
- Oregon Secretary of State, Corporation Division - Reinstate a Business (after administrative dissolution).
- Oregon Secretary of State, Corporation Division - Update a Business Registration (change of registered agent).
- Oregon Legislature - ORS Chapter 63, Limited Liability Companies (Articles of Organization; registered agent, ORS 63.047 and 63.111).
- Oregon Department of Revenue - Businesses (tax registration overview).
- Oregon Department of Revenue - Corporate Activity Tax ($1 million commercial-activity threshold).
- Oregon Department of Revenue - Corporation Excise and Income Taxes.
- IRS - Limited Liability Company (LLC) (federal default classification).
- IRS - Get an Employer Identification Number (free EIN).
- IRS - Single Member Limited Liability Companies.
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. Laws, fees, and thresholds change; verify current requirements with the Oregon Secretary of State and Oregon Department of Revenue before acting.