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What Does an LLC Cost in Oregon?

Oregon is flat and simple at the Secretary of State: $100 to form, $100 a year to report. The figures that distort Oregon totals elsewhere are a late fee that does not exist in the fee schedule, a reinstatement fee amount the Secretary of State does not publish, and a $150 partnership minimum tax that is real but depends on how your LLC is taxed, so it is shown separately and kept out of the flat total.

By the LLCForming research teamFees checked Nov 8, 2026

Year one: what you pay to exist

Year-one cost in Oregon	Amount
Articles of Organization, Secretary of State	$100
EIN from the IRS	$0
Operating agreement (you write it, not filed)	$0
Registered agent (you or another individual serves)	$0
Total state cost, year one	$100

That $100 is the complete required Secretary of State charge to form, the same online through the Oregon Business Registry as on paper, and nonrefundable. There is no expedited tier in the fee schedule and no separate initial report charge. The extras are all optional or conditional. A name reservation, if you choose one, is $100 for 120 days. An Assumed Business Name registration is $50, but only if you trade under a name other than your registered entity name, so it is not part of the flat formation total. Hiring a commercial registered agent service is a market purchase, separate from state charges, and naming an individual costs nothing.

Every year after: the cost of staying alive

Recurring cost in Oregon	Amount
Annual Report, due on the anniversary date of the original filing	$100
Partnership minimum tax, Form OR-65 (Department of Revenue)	$150 if taxed as a partnership
Minimum excise tax, only if the LLC elects S corporation status	$150
Corporate Activity Tax	$250 plus 0.57% of taxable Oregon commercial activity above $1 million
Typical recurring total	$100

The flat recurring total is $100, and the partnership minimum tax row above is deliberately excluded from it. That tax depends on classification. Under ORS 63.810, an Oregon LLC is classified for state tax purposes the same way it is classified for federal income tax purposes, so a default multi-member LLC is taxed as a partnership, files Form OR-65, and owes the $150 minimum tax the Department of Revenue's partnership page imposes on a partnership that was doing business in Oregon during the year and is required to file Form OR-65, due March 15 for calendar-year filers. A single-member disregarded LLC does not file Form OR-65, and whether any minimum applies to it is not published on the Department of Revenue pages read, so we do not print one for it. The Corporate Activity Tax is excluded for a different reason: it is receipts-based, at $250 plus 0.57% of taxable Oregon commercial activity above $1 million, and only taxpayers above that threshold have a payment obligation. Members' Oregon personal income tax on pass-through income is an owner level item, not an LLC flat charge.

What drives the Oregon total, year one vs. later

Oregon's total is driven by symmetry at the Secretary of State and by classification at the Department of Revenue. Year one is a single $100 filing fee for the Articles of Organization, with no expedite surcharge to add, no publication step, and no initial report fee. Later years at the Secretary of State are the same $100 again, for the Annual Report due on your anniversary date, and that $100 is the flat recurring total on this page. What can change a later year's real bill is not the calendar, it is how the LLC is taxed and how much it sells. A partnership-taxed LLC adds the Department of Revenue's $150 minimum tax on Form OR-65. An LLC electing S corporation status adds a $150 minimum excise tax instead. And any LLC, whatever its classification, crosses into the Corporate Activity Tax only above $1 million of taxable Oregon commercial activity. Oregon is therefore cheap and predictable for a small disregarded or S-electing LLC, and priced by classification and receipts, not by filing tricks, for everyone else.

The Oregon taxes that are not in the flat total, and why

Oregon cost pages go wrong in both directions: folding classification-based taxes into every LLC's total, and leaving the partnership minimum tax out entirely. These figures are verified on Department of Revenue pages, and each one applies only in its stated situation:

Charge	Figure	Who it applies to
Partnership minimum tax, Form OR-65	$150	An LLC taxed as a partnership, which is the default for a multi-member LLC under ORS 63.810, if it was doing business in Oregon during the year and is required to file Form OR-65 because it has income derived from or connected with Oregon sources, or an Oregon-resident partner. Due March 15 for calendar-year filers; for fiscal or short-year filers, the 15th day of the third month after year-end.
Minimum excise tax, S corporation election	$150	An LLC electing S corporation status. The Department of Revenue states an S corporation carrying on or doing business in Oregon must also pay $150 minimum excise tax, and that the minimum tax for excise tax filers is $150.
Corporation excise tax rates, C corporation election	6.6% of Oregon taxable income of $1 million or less; 7.6% of the excess over $1 million, plus $66,000	An LLC electing corporate taxation falls under the corporation excise regime and pays the greater of the calculated tax or the corporation minimum tax. Income-based, so it is never a flat total.
Corporate Activity Tax, ORS Chapter 317A	$250 plus 0.57% of taxable Oregon commercial activity above $1 million	All types of business entities, but only taxpayers with more than $1 million of taxable Oregon commercial activity have a payment obligation. The Department of Revenue states the CAT is in addition to the state's current corporate income tax, is measured on commercial activity, and allows a 35% subtraction for certain business expenses. Receipts-based, so it is excluded from flat totals.
Foreign LLC Annual Report (renewal)	$275 per year	An LLC formed in another state and authorized in Oregon, instead of the $100 domestic Annual Report. Its Application for Authority is also $275, as a one-time filing.
Assumed Business Name renewal	$50 every two years	Only an LLC that registered an Assumed Business Name. It is a name charge, not an LLC charge, and renews on the anniversary date of the original ABN filing.

Two owner level items complete the picture and stay out of the totals. Members' Oregon personal income tax on pass-through income is taxed to the members, not the LLC, and self-employment earnings from businesses or services within the TriMet or Lane transit districts are subject to those districts' taxes, which the Department of Revenue's partnership page flags as personal items.

Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.