OR · read September 28, 2026

Oregon LLC cost

What Oregon's official pages state about the cost of a standard domestic LLC: the filing fee, the annual report and any annual tax, each with the page it was read on and the date.

Formation document: Articles of Organization
Formation fee: $100 source, read 2026-09-28 note
Periodic report: Annual Report (Renewal), every year
Report fee: $100 source, read 2026-09-28 note
Report due: every year on the anniversary date of the original filing; the renewal notice goes out about 45 days before source, read 2026-09-28
Annual tax: $150 — conditional, Partnership minimum tax source, read 2026-09-28 note
Tax due: March 15 for calendar-year filers; otherwise the 15th day of the third month after the end of the fiscal or short year source, read 2026-09-28
Publication: not read

Scope: a standard domestic LLC at standard processing speed, filed online where the online and paper fees differ. The figure shown is the one the cited page states; an add-on or a paper fee that the page also states is in the note under the figure, and nothing is computed from a note.

Compare Oregon Every state Due dates

Oregon LLC filing fee

$100 to file the Articles of Organization

Note from the reading The fee schedule lists one fee and does not separate online from paper. The paper form (llc-articles.pdf) states 'Required Processing Fee $100'. All fees are paid in advance and are nonrefundable.

“Articles of Organization $100.00”

Read 2026-09-28 (UTC) at sos.oregon.gov/business/Documents/business-registry-forms…

Oregon LLC annual report and due date

$100 to file the Annual Report (Renewal), every year

Note from the reading The fee schedule calls it 'Renewal (Annually)' under Limited Liability Companies, Domestic: $100.00. The due rule is on the Annual Report or Renewal page (https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx): 'Your renewal is due on the anniversary date of the original filing.'

Report: Annual Report (Renewal)
Required: Yes
How often: Every year
Fee: $100
Due: every year on the anniversary date of the original filing; the renewal notice goes out about 45 days before
Calendar date: None: the date depends on when the LLC was formed
Read: 2026-09-28 (UTC)

“Renewal (Annually) $100.00”

Read 2026-09-28 (UTC) at sos.oregon.gov/business/Documents/business-registry-forms…

Oregon LLC annual tax or franchise tax

$150 — conditional Partnership minimum tax. Only some LLCs pay it: the rule below says which

The rule Owed by a partnership that is doing business in Oregon and is required to file a partnership return (Form OR-65); an LLC taxed as a partnership files that return. The Department of Revenue pages read do not state a minimum tax for a single-member LLC treated as a disregarded entity. An LLC that elects corporate taxation falls under the corporation excise tax rules instead.

Note from the reading Separately, Oregon's Corporate Activity Tax (a general business tax, $250 plus 0.57% of taxable Oregon commercial activity above $1 million) applies only to businesses with more than $1 million of taxable Oregon commercial activity.

Due: March 15 for calendar-year filers; otherwise the 15th day of the third month after the end of the fiscal or short year
Calendar date: March 15, for a calendar-year LLC
Read: 2026-09-28 (UTC)

“A partnership owes the $150 minimum tax if:”

Read 2026-09-28 (UTC) at www.oregon.gov/dor/programs/businesses/pages/partnership.…

Publication requirement

not read

Not read. No official page read states either that publication is required or that it is not; the Secretary of State's LLC pages do not mention a publication step.

Filing office and the state's own forms

Oregon Secretary of State, Corporation Division

File online secure.sos.state.or.us
Fee schedule (PDF) sos.oregon.gov
Articles of Organization form (PDF) sos.oregon.gov
Annual report or renewal sos.oregon.gov
Renew online secure.sos.state.or.us
Partnership information (Department of Revenue) www.oregon.gov

Looked for and not read

A Department of Revenue sentence saying in general terms that an LLC taxed as a partnership owes the partnership minimum tax: the OR-65 instructions show it only through an example ('Renters LLC ... will owe $150 minimum tax').
Whether a single-member (disregarded) LLC owes any Oregon minimum tax: not stated on the pages read.
The fee schedule is a two-column PDF read as extracted text; it could not be rendered as an image here, so the column layout was checked against the form's own '$100' instead.

The researcher's notes

Written by the researcher who read the pages, unedited. Field names such as due_kind are the names in this site's data file.

Fee schedule and the Articles of Organization form agree on $100. tax: the $150 is the PARTNERSHIP minimum tax; it reaches a standard multi-member LLC because such an LLC files Form OR-65 (2025 instructions: https://www.oregon.gov/dor/forms/FormsPubs/form-or-65_101-065-1_2025.pdf, 'A partnership must pay the $150 minimum tax if it's doing business in Oregon and required to file a partnership return', with an LLC used in Example 1). It is not a charge on every LLC: present it as 'LLCs taxed as partnerships'. due_month_day 03-15 is the calendar-year case, stated on the page ('Calendar-year filers - returns and payments are due March 15'). Corporate Activity Tax facts are from https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx ('Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation').

Fees change. The state's own page is the authority: open the source link beside a figure before you file or pay. This desk is a reading of public pages. It is not legal advice and it is not tax advice.