Single-Member LLC in Oregon (2026)

Q: How much does a single-member LLC cost in Oregon?

The Articles of Organization cost $100 to file with the Oregon Secretary of State, Corporation Division. After that, every Oregon LLC files a $100 annual report on the anniversary of its formation. A federal EIN is free from the IRS, and there is no state fee to change a registered agent.

Q: How is an Oregon single-member LLC taxed?

By default the IRS disregards it, so the owner reports business income and expenses on Schedule C with Form 1040 and pays 15.3% self-employment tax on net earnings via Schedule SE. Oregon taxes that income on the owner's personal state return; there is no general statewide sales tax.

Q: Does an Oregon single-member LLC need an EIN?

An EIN is required once the LLC has employees or owes certain excise taxes. Without employees, the owner may use their Social Security number for income tax, but most banks require an EIN to open a business account. The IRS issues EINs free and immediately online.

Q: Is an operating agreement required for an Oregon SMLLC?

No. Oregon does not require one and none is filed with the state. Writing one is still recommended: it documents the separation between owner and company, sets succession terms, and is commonly requested by banks and lenders. Without it, the Oregon LLC Act's default rules apply.

Q: What is the Oregon LLC annual report fee?

The annual report costs $100 and is due each year on the anniversary of the LLC's formation date. The same fee and deadline apply to single-member and multi-member LLCs. Failing to file leads to administrative dissolution of the company.

Q: Does an Oregon single-member LLC protect personal assets?

Generally yes. The Oregon LLC Act shields members from the company's debts. The protection depends on treating the LLC as genuinely separate - a dedicated bank account, contracts signed in the LLC's name, and clear records. Commingling funds is the most common way owners weaken it.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 20, 2026 · Last updated Aug 20, 2026

An Oregon single-member LLC is an LLC with one owner. You create it by filing Articles of Organization with the Oregon Secretary of State, Corporation Division for $100. Every Oregon LLC then files a $100 annual report on its anniversary date. The IRS treats a one-owner LLC as a disregarded entity by default.

Quick Answer

Formation document: Articles of Organization (Oregon Secretary of State)
Filing fee: $100
Annual report: $100 each year, due on the anniversary of formation
Registered agent: Required - Oregon street address, available during business hours
Federal tax default: Disregarded entity - Schedule C on the owner's Form 1040
Sales tax: Oregon has no general statewide sales tax

What a Single-Member LLC Is in Oregon

Oregon's Limited Liability Company Act permits an LLC with a single member, and that company is formed, taxed at the state level, and maintained exactly like a multi-member LLC. There is no separate "SMLLC" filing, no different form, and no different fee. The distinction matters only for federal tax classification and for how carefully the owner has to maintain the separation between personal and business affairs.

For a solo consultant, tradesperson, designer, or online seller in Oregon, the single-member LLC is the most common step up from operating as a sole proprietor. It creates a legal entity that can sign contracts, hold a bank account, and carry insurance in its own name, and it generally shields the owner's personal assets from business debts. Start with what an LLC is and LLC vs sole proprietorship if you are still deciding.

The liability shield is not automatic in practice. Where a single owner runs everything, courts look at whether the company was treated as a real, separate business. Keep a dedicated business bank account, avoid paying personal bills from it, sign contracts in the LLC's name with your title, and document any money you put in or take out.

Forming an Oregon Single-Member LLC

Formation happens when the Corporation Division accepts your Articles of Organization. The filing fee is $100. The articles state the LLC's name, the principal place of business, the name and Oregon street address of the registered agent, the names and addresses of the organizers, at least one member or manager, and whether the LLC is member-managed or manager-managed. Filing online through the Secretary of State's business registry is the fastest route.

Check the name before you file. Oregon requires a name that is distinguishable on the record from existing registered names and that includes an approved designator such as "LLC," "L.L.C.," or "Limited Liability Company." Use the Oregon business entity search first, and remember that a clear state search does not clear trademark risk - see how to trademark a business name.

Every Oregon LLC must maintain a registered agent with a physical Oregon street address who is available during business hours. You can serve as your own agent if you live in Oregon, though that puts your address in the public registry. If you operate under a name other than the LLC's legal name, register an assumed business name - see Oregon DBA filing. Full costs are in Oregon LLC cost.

The Operating Agreement

Oregon does not require an operating agreement and none is filed with the state, but a single-member LLC benefits from one more than most people expect. It records that the LLC is separate from its owner, sets out how capital contributions and distributions work, names a successor if the member dies or is incapacitated, and gives banks and lenders a document to rely on. Without one, the default provisions of the Oregon LLC Act fill the gaps. See Oregon operating agreement and the single-member operating agreement guide.

Federal Tax Treatment

By default the IRS disregards a single-member LLC for income tax purposes. The company files no separate federal income tax return; the owner reports the business's income and expenses on Schedule C attached to Form 1040. Net earnings are then subject to self-employment tax of 15.3% - 12.4% Social Security up to the annual Social Security wage base plus 2.9% Medicare - calculated on Schedule SE. Estimate the amount with the self-employment tax calculator and read how SE tax works.

Disregarded status is limited to income tax. For federal employment taxes and certain excise taxes the IRS treats the single-member LLC as a separate entity, which is why an SMLLC with employees files payroll returns under its own EIN. Because income is not withheld from an owner's draw, most SMLLC owners also make quarterly estimated tax payments.

An owner with consistent profit may elect S-corporation treatment on Form 2553, paying themselves a reasonable salary and taking the remainder as distributions that are not subject to self-employment tax. The election brings payroll obligations, a separate return, and real cost, so it usually only pays above a certain profit level. Compare the two with S-corp vs LLC.

EIN for an Oregon SMLLC

An EIN is free from the IRS and is issued immediately through the online application. A single-member LLC with no employees can technically use the owner's Social Security number for income tax, but an EIN is required once you hire, and in practice nearly every bank asks for one before opening a business account. Using an EIN also keeps your SSN off the W-9s you hand to clients. See how to get an EIN and getting an EIN in Oregon.

Oregon State Taxes

Oregon has no general statewide sales tax, so there is no seller's permit to obtain - a genuine simplification compared with most states. What replaces it is a set of income-based and payroll-based obligations: Oregon personal income tax on the owner's share of profit, employer withholding and unemployment accounts if you hire, and local taxes in some jurisdictions, including the Portland metro area. See Oregon LLC tax filing for the detail and business licenses in Oregon for permits.

Annual Report and Ongoing Compliance

Every Oregon LLC, single-member or not, files an annual report with the Corporation Division for $100, due on the anniversary of the date the LLC was formed. The Secretary of State sends a renewal notice, but the obligation is yours whether or not the notice arrives. Missing it leads to the LLC being administratively dissolved, and reinstating a dissolved company costs more than staying current.

Item	Amount	When
Articles of Organization	$100	One time, at formation
Annual report	$100	Every year, on the anniversary date
Assumed business name	$50	Renewed every two years, if used
Registered agent change	$0 state fee	As needed
Federal EIN	$0	One time

Beyond the report, keep the registry record accurate: update the registered agent and addresses when they change, and amend the articles when the facts in them change. Keep the operating agreement, minutes of significant decisions, and financial records with your books even though Oregon does not collect them. See Oregon annual report.

Closing an Oregon Single-Member LLC

To close, wind up the business - pay or provide for creditors, distribute what remains to yourself - then file articles of dissolution with the Corporation Division. Do not simply stop filing annual reports: an abandoned LLC keeps accruing obligations and leaves the owner arguing about liability years later. File final federal and Oregon returns, close payroll and tax accounts, and cancel permits and the assumed business name. See how to dissolve an LLC in Oregon and the national dissolution guide.

Frequently Asked Questions

How much does a single-member LLC cost in Oregon?

$100 for the Articles of Organization, then $100 every year for the annual report. The EIN is free.

How is an Oregon single-member LLC taxed?

As a disregarded entity: Schedule C on Form 1040 plus 15.3% self-employment tax. Oregon taxes the income on the owner's personal return.

Does an Oregon single-member LLC need an EIN?

Required with employees or certain excise taxes, and in practice for banking. See getting an EIN in Oregon.

Is an operating agreement required for an Oregon SMLLC?

No, but strongly recommended. Without one the Oregon LLC Act's default rules govern your company.

What is the Oregon LLC annual report fee?

$100, due on the anniversary of formation. Missing it leads to administrative dissolution.

Does an Oregon single-member LLC protect personal assets?

Generally yes, as long as you keep business and personal finances genuinely separate.

Sources

Oregon Secretary of State - Register a Business.
Oregon Secretary of State - Domestic LLC forms.
Oregon Secretary of State - Articles of Organization form.
Oregon Secretary of State - Annual Report / Renewal.
Oregon Secretary of State - Business name search.
Oregon Secretary of State - Assumed Business Name registration.
Oregon Secretary of State - Oregon Business Registry (online filing).
IRS - Single Member Limited Liability Companies.
IRS - Self-Employment Tax (15.3%).
IRS - Get an Employer Identification Number.
IRS - Estimated Taxes.
IRS - About Form 2553 (S-corporation election).

LegalGlass provides general information for educational purposes and is not legal advice, is not a law firm, and is not a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current amounts with the Oregon Secretary of State, Corporation Division and the Oregon Department of Revenue before acting.