Oregon LLC compliance in 2026: the $100 annual report due on your anniversary, registered agent rules, the Corporate Activity Tax, and dissolution timelines.
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
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.
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.
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.
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.
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.
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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.
