When exactly is my Oregon LLC annual report due?

Your Oregon LLC annual report, which the state calls the renewal, is due by your LLC's anniversary. ORS 63.001(1)(a) and ORS 63.787(1) define the anniversary as the day each year exactly one or more years after the date the Secretary of State filed your Articles of Organization, so articles filed in March 2026 mean a first report due by that same date in March 2027 and every year after. The fee is $100 and the filing goes through the Oregon Business Registry. The information in the report must be current as of 30 days before your anniversary under ORS 63.787(2). Oregon charges no late fee, but missing the date is what starts administrative dissolution, so the deadline is real even though nothing is added to the bill. Because this is a rolling deadline rather than a shared calendar date, note your exact filing date in your business calendar and file a couple of weeks early at https://sos.oregon.gov/business/pages/default.aspx.

What happens if I file my Oregon annual report late?

Oregon imposes no late fee on a delinquent annual report. The $100 annual fee is owed for each year you miss, and every missed year must be paid before the LLC can be reinstated, but there is no separate penalty on top. The consequence is administrative dissolution. Under ORS 63.647(2) the Secretary of State may begin the process once the annual report is not delivered when due, and under ORS 63.651(2) the LLC is dissolved if it does not correct the problem within 45 days after the Secretary of State's written notice. That notice goes to the registered agent and address on file, which is one more reason to keep them current. A dissolved Oregon LLC continues to exist but may carry on only the activities appropriate to winding up. In practice that means the entity is no longer a working vehicle for new business, and losing active status makes licensing, banking, and contracting harder. Reinstatement is available within five years of dissolution under ORS 63.654: you fix the ground for dissolution and pay a reinstatement fee plus every missed $100 annual fee. File the outstanding report now through the Oregon Business Registry at https://sos.oregon.gov/business/pages/default.aspx.

Can I serve as my own registered agent for my Oregon LLC?

Yes. Oregon lets you serve as your own registered agent if you have a physical street address in Oregon where you can be reached during regular business hours. You name the agent in the Articles of Organization when you form the LLC, you confirm the agent's details on every annual report, and you file a change with the Corporation Division whenever the agent or address changes. The practical downside is that the registered agent address is where official correspondence lands, including the written notice that starts the 45-day clock before administrative dissolution under ORS 63.651(2). If you move, travel, or simply miss the mail, your LLC can be dissolved over a notice you never read. Your address also becomes part of the public record. Many Oregon owners use a commercial registered agent service, commonly around $100 to $150 a year, for reliable receipt and a business address separate from home. Next step: check the agent currently on file for your LLC in the Oregon Business Registry at https://sos.oregon.gov/business/pages/default.aspx and update it if anything has changed.

How do I file my Oregon LLC annual report online?

You file the Oregon LLC annual report online through the Oregon Business Registry, reachable from the Secretary of State's business pages at https://sos.oregon.gov/business/pages/default.aspx. Look your LLC up by name or Registry Number, then open the renewal. The filing asks for current registered agent details, your principal office address, and member or manager information, and ORS 63.787(2) requires that information to be current as of 30 days before your anniversary. The fee is $100, due by your LLC's anniversary, the day each year exactly one or more years after the Secretary of State filed your articles. Filing keeps the LLC active. Failing to file is what starts administrative dissolution under ORS 63.647, and a dissolved LLC may only wind up until it is reinstated. The Oregon Secretary of State publishes no standard processing time for this filing and offers no expedited option, so submit at least a couple of weeks before your deadline.

Compliance · OR

Oregon LLC Annual Compliance Requirements (2026)

Everything your Oregon LLC must do to stay in good standing, annual report deadlines, registered agent rules, and state-specific obligations.

First-Year Total$200

Annual Ongoing$100/yr

vs National Avg- $32.03

By Edmond Hui · Last updated: August 22, 2026

Oregon charges $100 to file Articles of Organization and $100 again every year for the annual report, which the state calls the renewal. The formation fee is the 24th lowest in the country, but the renewal equals it, so the recurring cost is one of the higher flat annual Secretary of State fees anywhere. First-year cost is $200, about $32 below the national average, and $100 a year after that.

The deadline is personal rather than statewide. Under ORS 63.787(1) the report is due by your LLC's anniversary, the day each year exactly one or more years after the Secretary of State filed your articles, and the information in it must be current as of 30 days before that date. Your first report is due by your first anniversary. Oregon adds no late fee, but it does not need one: failing to file starts administrative dissolution under ORS 63.647, and the LLC is dissolved if it does not cure within 45 days after written notice.

The other Oregon-specific cost is the Corporate Activity Tax, which applies to LLCs on gross Oregon commercial activity rather than profit. Registration is required within 30 days of reaching $750,000 of Oregon commercial activity, and above $1 million the tax is $250 plus 0.57% of taxable commercial activity over that threshold. Portland and Bend anchor an economy strong in technology, outdoor recreation, and food and beverage, and Oregon imposes no newspaper publication requirement on formation, so the compliance work comes down to one anniversary date and one revenue threshold.

Stat card for Oregon LLC compliance costs: $200 unavoidable first-year total and $100 recurring each year after, −$32.03 against the $232.03 national first-year average. Its annual report costs $100. — First-year total bundles the state filing fee with any report or entity tax due in year one; the recurring figure is what Oregon costs every year after that. Source: Oregon's published filing requirements and fee schedule, verified July 2026; national average from MyStateLLC's 50-state compliance dataset.

Annual Report Requirements

Due: Your LLC's anniversary, the day each year matching the date the articles were filed

Fee: $100

Frequency: annual

How: Online or by mail

Full Oregon Annual Report Guide →

Registered Agent Requirements

What Oregon requires of an LLC registered agent, what the role costs, and how to keep the appointment current with the Corporation Division.

Oregon Registered Agent Requirements →

Late Filing Penalties

Penalty: No monetary late fee, administrative dissolution roughly 45 days after the due date

Oregon Late Fee Guide →

Oregon-Specific Compliance Considerations

Anniversary Annual Reports, Not a Statewide Date

Oregon keys the annual report to your LLC's own anniversary, the day each year exactly one or more years after the Secretary of State filed your Articles of Organization, so your deadline depends on your filing date and needs its own calendar reminder. The information in the report must be current as of 30 days before that anniversary.

$100 Every Year, Equal to the Formation Fee

Oregon's annual report fee is $100, exactly what it cost to form the LLC, so five years of renewals adds $500 on top of formation. Reserving a name in advance also costs $100, meaning reserving first and filing later turns a $100 formation into $200. A foreign LLC pays $275 to apply for authority and $275 for each annual renewal.

No Publication Requirement

Oregon does not require an LLC to publish a formation notice in a newspaper, which removes a cost and a delay that a handful of other states still impose.

No Late Fee, but Dissolution Starts at the Deadline

Oregon imposes no separate late fee. The $100 annual fee is simply owed for each year missed, and all missed fees must be paid to reinstate. ORS 63.647(2) lets the Secretary of State begin administrative dissolution once the report is not delivered when due, and under ORS 63.651(2) the LLC is dissolved if it does not cure within 45 days after written notice. A dissolved LLC keeps its existence but may only wind up, and may apply for reinstatement within five years under ORS 63.654.

The Corporate Activity Tax Reaches LLCs on Revenue

Oregon has no LLC franchise tax, but the Corporate Activity Tax applies to LLCs and is measured on Oregon commercial activity rather than profit. You must register within 30 days of reaching $750,000 of Oregon commercial activity, and above $1 million you file a return and owe $250 plus 0.57% of taxable commercial activity over $1 million, after a 35% subtraction for the greater of cost inputs or labor costs. A low-margin business can owe CAT in a year it loses money.

Frequently Asked Questions

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.