How to Start an LLC in Oregon (2026)

Filing fee: $100 · Agency: Oregon Secretary of State

Processing time: 1 business day.

Annual report: Annual report fee: $100.

Franchise tax: Oregon does not impose a franchise tax on LLCs taxed as pass-through entities. A Corporate Excise Tax applies to corporations and LLCs electing corporate tax status, with a minimum tax starting at $150 based on Oregon sales.

Notes: Oregon requires a registered agent with a physical street address in Oregon (no PO Boxes). Oregon does not have a state sales tax.