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Oregon LLC Annual Report: $100, Due on Your Anniversary Date

Every Oregon LLC files an Annual Report with the Secretary of State: $100, due on the anniversary date of the original filing. There is no monetary late fee in the fee schedule. Instead, the Secretary of State gives written notice, you get 45 days to cure, and only then does administrative dissolution follow.

By the LLCForming research teamFees checked Nov 8, 2026

The Annual Report, in one table

Item	Oregon rule
What it is	An annual report, which the Secretary of State also calls the renewal, under ORS 63.787. A domestic or authorized foreign LLC must deliver it by the LLC's anniversary.
Fee	$100 per year for a domestic LLC, listed as Renewal (Annually) under domestic limited liability companies on the fee schedule. A foreign LLC's annual renewal is $275.
When	Due on the anniversary date of the original filing. Anniversary is defined at ORS 63.001(1) as the day each year exactly one or more years after the date the Secretary of State filed the articles of organization, or for a foreign LLC, the application for authority. Report information must be current as of 30 days before the anniversary, under ORS 63.787(2).
Notice	The Secretary of State sends the renewal notice out about 45 days in advance of the due date. Under ORS 63.787(3), not receiving the form or notice does not relieve the duty to file.
Late fee	None. No monetary late fee, penalty, or delinquency line for LLCs appears anywhere in the Secretary of State's fee schedule. The consequence of lateness is administrative, described below, not a fine.
Changes with it	An amendment to an annual report is $0 on the fee schedule, and a change of registered agent or address is $0 year-round, so keeping the record current costs nothing.

Note what the report is not. It is a records filing that keeps the public file current and the entity in good standing, priced at $100. The tax-side companion filing, Form OR-65 for a partnership-taxed LLC, runs through the Department of Revenue on its own schedule and is covered in its own section below.

What happens if you do not file: notice, then 45 days to cure

The grounds are in ORS 63.647. The Secretary of State may dissolve an LLC that does not pay when due any fees imposed by ORS Chapter 63, that does not deliver its annual report when due, that is without a registered agent or registered office in this state, or that does not notify the Secretary of State of an agent or office change, an agent resignation, or discontinuance of the office. The timing point most guides garble is in ORS 63.651. The 45 days is the cure period after the Secretary of State's written notice, not 45 days after the anniversary. If the Secretary of State determines that one or more grounds exist, the Secretary of State shall give the LLC written notice of the determination. If the LLC does not correct each ground, or demonstrate within 45 days after notice is given that each ground does not exist, the Secretary of State shall dissolve the LLC. An administratively dissolved LLC continues to exist but may carry on only activities necessary or appropriate to wind up and liquidate, and dissolution does not terminate the registered agent's authority.

Reinstatement: five years, and a fee amount the state does not publish

Under ORS 63.654(1), an administratively dissolved LLC may apply to the Secretary of State for reinstatement within five years from the date of dissolution. The application must state the LLC's name, the effective date of dissolution, and that the grounds either did not exist or have been eliminated. If the name still satisfies ORS 63.094, the Secretary of State shall reinstate, and reinstatement relates back as if the dissolution had never occurred. Under ORS 63.654(4), the Secretary of State may waive the five-year limit if the LLC requests a waiver and evidences continued existence as an active concern during dissolution. The Secretary of State's reinstatement page confirms the mechanics: reinstatement of an entity dissolved less than five years can be done online or on a paper form, the name must still be available, and the filer must pay a reinstatement fee along with the missed annual fee or fees; reinstatement after more than five years inactive requires special forms and documentation via the Corporation Division. What no primary source states is the reinstatement fee amount itself. It appears neither on that page nor in the LLC section of the fee schedule as published, so this page does not print a figure for it, and a guide that prints one is not quoting the schedule.

The tax-side companion: the $150 partnership minimum tax

The Annual Report is a Secretary of State filing. It is separate from the Department of Revenue's partnership minimum tax, which reaches an Oregon LLC through classification. Under ORS 63.810, an LLC is classified for Oregon tax purposes in the same manner as it is classified for federal income tax purposes, so a default multi-member LLC is a partnership. The Department of Revenue's partnership page states a partnership owes the $150 minimum tax if it was doing business in Oregon during the year and is required to file Form OR-65, which covers any partnership with income derived from or connected with Oregon sources, or with an Oregon-resident partner. Calendar-year returns and payments are due March 15. The full classification breakdown, including the $150 minimum excise tax for an LLC electing S corporation status and the receipts-based Corporate Activity Tax, is on the Oregon cost page.

Closing an Oregon LLC on purpose

Ending the LLC deliberately is a filing, not a lapse. After dissolution, the LLC may deliver Articles of Dissolution under ORS 63.631, setting forth its name and the date dissolution occurred; the dissolution events themselves are listed at ORS 63.621. The fee is $100: the fee schedule lists Articles of Amendment or Dissolution at $100 under domestic limited liability companies, one combined line covering both filings. Watch for this: no Department of Revenue tax clearance is stated as a precondition in ORS 63.631 or in the fee schedule, and no clearance form or fee appears in the primary materials reviewed, so do not treat a clearance as a filing prerequisite on this record. A related mechanism is not a clearance: under ORS 63.032, the Director of the Department of Revenue may recommend administrative dissolution for failure to comply with state tax laws, and the Secretary of State may not reinstate an LLC dissolved on such grounds unless the Department of Revenue recommends reinstatement. That is a reinstatement condition in tax noncompliance cases, not a voluntary dissolution clearance. Our dissolution guide covers winding down before you file.