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.
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 Oregon law, 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, 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.

Annual Report Requirements
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.
Before you compare paid services: in most states the LLC's owner, or another individual who qualifies, may serve as its registered agent themselves, generally subject to that state's rules on keeping a street address in the state and being available there during normal business hours. A paid service is one way to meet the requirement and not the only one. The Oregon registered agent requirements set out what Oregon itself asks.
Registered agent services for Oregon LLCs
Affiliate disclosure: Northwest Registered Agent, Bizee, ZenBusiness and LegalZoom pay us a commission if you sign up through our link, at no extra cost to you. We list only the registered agent services we have an affiliate relationship with, so this is not a survey of the whole market.
This list is not scored. The four are listed cheapest annual renewal first, and every claim below is about the services listed here rather than the whole market.
- Northwest Registered Agent$125/yr renewal
Best for: Privacy-focused owners and anyone who just needs an agent, not a formation bundle
- Bizee$149/yr renewal
Best for: A free first year on every plan, renewing at $149/yr, if you're comfortable with the BBB caveat
- ZenBusiness$199/yr renewal
Best for: First-time founders forming a new LLC who want phone, email and chat support
- LegalZoom$249/yr renewal
Best for: Complex structures that want attorney consultations, which come with LegalZoom's Pro and Premium formation plans rather than this renewal price
Note: Bizee holds a C rating from the BBB and is not accredited. BBB's profile carries a live alert describing a pattern of complaints about unexpected charges, difficulty canceling and filing delays, and Bizee has posted a response to it. We flag this so you can make an informed choice.
Annual renewal is each provider's own standard published rate. Check the current terms at each provider before you buy. The scored ranking, and the formula behind it, is in our full formation services review →
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. Oregon law lets the Secretary of State begin administrative dissolution once the report is not delivered when due, and 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.
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.
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.
Frequently Asked Questions
Sources
Each entry below is a document recorded in our verified Oregon sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.
- Oregon statute: ORS 63.787(2) (report information date)
- Oregon statute: ORS 63.647 (administrative dissolution)
- Oregon statute: ORS 63.787(1) (annual report due date)
- Oregon statute: ORS 63.647(2) (starting administrative dissolution)
- Oregon statute: ORS 63.651(2) (45-day cure period)
- Oregon statute: ORS 63.654 (reinstatement)
- Oregon statute: ORS 63.001(1)(a) (anniversary definition)
- sos.oregon.gov/business/pages/default.aspxOregon Secretary of State: business entity filings
- oregonlegislature.gov/bills_laws/ors/ors063.htmlOregon statute: Annual Report
- sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspxOregon Secretary of State: file the Annual Report
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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.