How much is the Oregon corporation annual report?

$100, filed every year. It is filed as the Annual Report / renewal, filed through the Oregon Business Registry (listed on the fee schedule as 'Renewal (Annually)'). No form number is published.

Oregon Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

An Oregon corporation files the Annual Report every year and pays $100. On the anniversary date of the original filing each year. The Corporation Division mails a renewal notice about 45 days before the due date.

Filing for an LLC instead? See the Oregon LLC annual report.

Oregon corporation annual report requirements: Oregon files an annual corporate report for $100. Oregon imposes a corporate income tax. — The report fee shown is the state filing charge only; income or franchise tax, where owed, is covered separately on this page. Source: MyStateLLC 50-state corporation dataset, compiled from state filing offices and revenue departments, July 2026; any figure we could not confirm is labeled on the page.

Filing cadenceEvery year

Report fee$100

Corporate income taxYes

What Oregon requires

Annual Report

Frequency	every year
Due	On the anniversary date of the original filing each year. The Corporation Division mails a renewal notice about 45 days before the due date.
Fee	$100
Form	Annual Report / renewal, filed through the Oregon Business Registry (listed on the fee schedule as 'Renewal (Annually)'). No form number is published.

Oregon is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

Period	State filing charges
Incorporation	$100
Each year after (report, annualized)	$100
Five-year equivalent (annualized)	$600

That ranks Oregon 42nd cheapest of 49 states on five-year corporate filing charges.

Oregon corporation vs Oregon LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

	Corporation	LLC
Formation filing fee	$100	$100
Report cadence	Every year	Every year
Report fee	$100	$100
Entity-level tax on the LLC side	N/A	Corporate Activity Tax (CAT)

Both entities cost $100 to file in Oregon, so the filing fee is not a reason to pick one over the other.

Full Oregon LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes an Oregon corporation pays

Corporate income tax

Applies	Yes
Rate	Corporation excise tax: 6.6% on Oregon taxable income of $1,000,000 or less; 7.6% on the amount above $1,000,000 plus $66,000. Excise-tax filers pay the greater of calculated tax or the minimum tax.
Minimum tax	$150

Franchise or gross-receipts tax

Two separate items. (1) Corporate minimum excise tax, tiered on Oregon sales of the filing group, C corporations only: under $500,000 = $150; $500,000-$999,999 = $500; $1M-$1.99M = $1,000; $2M-$2.99M = $1,500; $3M-$4.99M = $2,000; $5M-$6.99M = $4,000; $7M-$9.99M = $7,500; $10M-$24.99M = $15,000; $25M-$49.99M = $30,000; $50M-$74.99M = $50,000; $75M-$99.99M = $75,000; $100M and above = $100,000. S corporations pay a flat $150 minimum excise tax. (2) Corporate Activity Tax (CAT), a separate gross-receipts tax: $250 plus 0.57% of taxable Oregon commercial activity above $1,000,000; registration required within 30 days of exceeding $750,000 of Oregon commercial activity; return required only above $1,000,000.

The $150 minimum tax is deliberately left out of the filing-charge totals on this page. A minimum tax is owed to the state tax authority on a tax return, not to the business filing office, but unlike an income-based tax it is a floor, so treat it as a recurring cost of keeping the corporation alive here.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Oregon levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Form OR-20 (Oregon Corporation Excise Tax Return); Form OR-20-INC (Oregon Corporation Income Tax Return) for income-tax filers; Form OR-20-INS for insurers

Frequently Asked Questions

: $100, filed every year. It is filed as the Annual Report / renewal, filed through the Oregon Business Registry (listed on the fee schedule as 'Renewal (Annually)'). No form number is published.
: On the anniversary date of the original filing each year. The Corporation Division mails a renewal notice about 45 days before the due date.

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Oregon. Every figure was checked against Oregon's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources:

https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf
https://sos.oregon.gov/business/Documents/business-registry-forms/dbc-articles.pdf
https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx
https://www.oregon.gov/dor/programs/businesses/pages/corp-requirements.aspx
https://www.oregon.gov/dor/forms/FormsPubs/form-or-20-instructions_102-020-1_2024.pdf
https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx
Oregon statute: ORS 317.090 (corporate minimum tax)
Oregon statute: ORS ch. 317A (Corporate Activity Tax)
Oregon statute: ORS 317.061 (corporation excise tax rates)

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

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