Oregon LLC Cost and Filing Fees (2026)

Q: How much is an Oregon assumed business name (DBA)?

Registering an assumed business name in Oregon costs $50, and it must be renewed every two years for another $50. It is filed with the Oregon Secretary of State, Corporation Division.

Q: Does Oregon charge an LLC franchise tax?

No. Oregon does not impose a franchise tax on LLCs. Instead, LLC income is generally taxed to the members under Oregon personal income tax, and larger businesses may owe the Corporate Activity Tax of $250 plus 0.57% above $1 million.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

An Oregon LLC costs $100 to form - the fee for Articles of Organization filed with the Oregon Secretary of State, Corporation Division - plus a $100 annual report every year on the LLC's anniversary date. A federal EIN is free, Oregon has no general sales tax, and there is no LLC franchise tax.

Quick Answer

Formation fee: $100 - Articles of Organization (2026)
Annual report: $100 each year, due on the LLC's anniversary date
Registered agent change: $0 (no state fee)
Assumed business name: $50, renewed every 2 years
EIN: $0 - free from the IRS
Franchise tax: None on LLCs
Agency: Oregon Secretary of State, Corporation Division

What an Oregon LLC Actually Costs

The cost of an Oregon LLC is the sum of the mandatory state formation fee, the recurring annual report fee, and any optional or situational filings you choose. The single required cost to bring the LLC into existence is the $100 fee for the Articles of Organization, paid to the Oregon Secretary of State, Corporation Division. Every other fee below is either recurring (the annual report) or optional (name reservation, assumed business name, expedited copies). Because all state fees are set by statute and the Business Registry Fee Schedule, they do not vary by county, filing service, or how you form the LLC. For the step-by-step process, see how to form an LLC in Oregon.

The $100 Formation Fee (Articles of Organization)

The Oregon Articles of Organization fee is $100, verified on the Oregon Secretary of State Business Registry Fee Schedule. This one payment covers filing the document that creates a domestic limited liability company; there is no separate "certificate" or "publication" cost as some states impose. You file online through the Oregon Business Registry or by mail. Oregon does not charge a higher fee for online versus paper filing - the fee is $100 either way - but online filing is processed faster, typically in about 1 to 3 business days versus about a week by mail. For the national baseline, compare how much does an LLC cost.

The $100 Annual Report Cost

The Oregon LLC annual report costs $100 and is the main recurring state cost of keeping an LLC active. Under ORS 63.787, the report is due by the LLC's anniversary date each year - the anniversary of the date the Corporation Division filed your Articles of Organization. The Secretary of State mails a renewal notice about 45 days before the due date, but the deadline is yours to track regardless. Unlike some states, Oregon does not tie the annual report to a franchise tax, so the flat $100 is the recurring registry cost. See Oregon LLC annual report and taxes for the full filing walk-through.

Oregon LLC Fee Schedule (2026)

The table below lists the Oregon LLC fees new and existing owners encounter most often, each verified against the Oregon Secretary of State Business Registry Fee Schedule or the Oregon Department of Revenue. Amounts are effective for 2026 and are set by the state.

Item	Filing	Fee (2026)	Agency
Create the LLC	Articles of Organization	$100	Secretary of State
Annual report (each year)	Renewal	$100	Secretary of State
Name reservation (120 days)	Application for Name Reservation	$100	Secretary of State
Assumed business name (DBA)	New Registration	$50	Secretary of State
Assumed business name renewal	Renewal (every 2 years)	$50	Secretary of State
Change of registered agent / address	Change of Registered Agent/Address	$0	Secretary of State
Amendment to the LLC	Articles of Amendment	$100	Secretary of State
Dissolve the LLC	Articles of Dissolution	$100	Secretary of State
Foreign (out-of-state) LLC registration	Application for Authority	$275	Secretary of State
Confirmation copy (optional)	Confirmation Copy	$5	Secretary of State
Federal EIN	IRS Form SS-4	$0 (free)	IRS

Optional and Situational Costs

Optional Oregon LLC costs apply only if your situation calls for them, so most single-owner LLCs never pay them. If you want to lock in a name before filing, an Application for Name Reservation holds a name for 120 days for $100. If your LLC will operate under a name different from its legal name, an assumed business name (Oregon's DBA) costs $50 to register and $50 to renew every two years. To amend your Articles later, an Articles of Amendment is $100. An out-of-state company that wants to do business in Oregon files an Application for Authority for $275. Notably, changing your registered agent or address is free - Oregon charges $0 for that filing.

Taxes Are Not the Same as Filing Fees

Oregon LLC taxes are separate from Secretary of State filing fees and depend on income and activity, not on the act of registering. Oregon has no general sales tax and no LLC franchise tax. By default, a single-member LLC is taxed as a sole proprietorship and a multi-member LLC as a partnership, so the LLC's income flows through to the members, who pay Oregon personal income tax on their shares. A larger business may also owe the Corporate Activity Tax (CAT), which applies once taxable Oregon commercial activity exceeds $1 million and equals $250 plus 0.57% of the amount above $1 million; registration is required within 30 days once commercial activity passes $750,000. See Oregon LLC taxes and S-corp vs LLC for how classification affects tax.

"Hidden" Costs to Watch For

The most common avoidable Oregon LLC costs come from third-party services and missed deadlines, not from the state. Commercial formation and registered agent services often bundle the $100 state fee with service charges; the state fee itself never changes and is payable directly to the Corporation Division. If you hire a commercial registered agent, that annual service fee is a private cost, not a state fee. Depending on your industry and city, you may also need Oregon business licenses or permits, and construction contractors must be licensed by the Oregon Construction Contractors Board. Employers must register a payroll account (Business Identification Number) with the state. Budget for these based on your specific activity.

Cost of Missing the Annual Report

Failing to file the Oregon annual report converts a routine $100 cost into a larger problem. If an LLC does not file, the Secretary of State may administratively dissolve the entity under ORS 63.647. To come back, the LLC must file for reinstatement under ORS 63.654 and bring its filings current. Paying the $100 annual report on time - by your anniversary date - avoids reinstatement effort and the risk of losing your business name while dissolved. See how to dissolve an LLC in Oregon if you instead intend to close the LLC deliberately.

Typical First-Year Cost of an Oregon LLC

For a straightforward single-member Oregon LLC, the typical first-year state cost is the $100 Articles of Organization fee, and the federal EIN is $0, so the mandatory first-year outlay to the state is just $100. Because the first annual report is not due until your LLC's first anniversary, you generally do not pay the next $100 renewal until the following year. Owners who serve as their own registered agent and do not need an assumed business name or name reservation pay nothing beyond that $100 to register. The remaining costs on the fee schedule - the $50 assumed business name, the $100 name reservation, or a commercial agent's private service fee - apply only if you choose them. This makes Oregon's baseline cost easy to predict compared with states that add franchise taxes or publication requirements.

How Oregon Compares

Oregon's LLC cost structure is moderate among US states. The $100 formation fee and $100 annual report are flat and predictable, and Oregon does not layer on a franchise tax or a mandatory publication requirement. Oregon's ongoing $100 anniversary report differs from states that use a fixed calendar date, and from states with no annual fee at all. Oregon also has no general sales tax, which removes a compliance cost that retailers face in most other states, though it does not remove Oregon personal income tax on the members' share of profits. The Secretary of State cautions on its "Don't Be Misled" page that solicitations offering to file documents for inflated fees are not from the state, and that the official fees are those on the Business Registry Fee Schedule. To see the process end to end, read how to form an LLC in Oregon; for the national picture, see what is an LLC and how to form an LLC.

Frequently Asked Questions

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

It costs $100 to form an Oregon LLC, the fee for filing Articles of Organization with the Oregon Secretary of State, Corporation Division. That is the only mandatory state fee to create the LLC. A federal EIN from the IRS is free.

What is the annual cost of an Oregon LLC?

The recurring state cost is a $100 annual report filed on your LLC's anniversary date. Oregon does not add a franchise tax on LLCs, though income tax and, for larger businesses, the Corporate Activity Tax may apply.

Is there a fee to change an Oregon registered agent?

No. The Oregon Secretary of State charges $0 to file a Change of Registered Agent or Registered Office for an LLC. Only your time to submit the change is required.

How much is an Oregon assumed business name (DBA)?

Registering an assumed business name costs $50, and it must be renewed every two years for another $50. It is filed with the Oregon Secretary of State, Corporation Division.

Does Oregon charge an LLC franchise tax?

No. Oregon does not impose a franchise tax on LLCs. LLC income is generally taxed to the members under Oregon personal income tax, and larger businesses may owe the Corporate Activity Tax of $250 plus 0.57% above $1 million.

Sources

Oregon Secretary of State - Business Registry Fee Schedule (PDF) ($100 Articles of Organization; $100 renewal; $100 name reservation; $100 amendment/dissolution; $50 assumed business name; $0 registered-agent change; $275 foreign Application for Authority; $5 confirmation copy).
Oregon Secretary of State - Oregon Limited Liability Companies (LLC) forms (Articles of Organization; Oregon Business Registry).
Oregon Secretary of State - Annual Report or Renewal (anniversary due date; renewal notice about 45 days in advance).
Oregon Secretary of State - Oregon Limited Liability Company (LLC) (processing 1–3 days online, about one week by mail).
Oregon Legislature - ORS Chapter 63, Limited Liability Companies (annual report ORS 63.787; administrative dissolution ORS 63.647; reinstatement ORS 63.654).
Oregon Department of Revenue - Corporate Activity Tax (CAT) ($750,000 registration; $1 million filing; $250 plus 0.57%).
Oregon Department of Revenue - Pass-Through Entity Elective (PTE-E) Tax (Form OR-21; who may elect).
Oregon Department of Revenue - Businesses tax programs (no general sales tax; payroll BIN registration).
Oregon Construction Contractors Board - Construction Contractors Board (contractor licensing).
Oregon Secretary of State - Don't Be Misled (official fees versus third-party solicitations).
IRS - Get an Employer Identification Number (free EIN).
IRS - Limited Liability Company (LLC) (default federal classification).
Legal Information Institute - 26 CFR 301.7701-3 (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 and thresholds change; verify current amounts with the Oregon Secretary of State, Corporation Division, and the Oregon Department of Revenue before acting.