Oregon Annual Report — Due Date, Cost & How to File

Every Oregon LLC must file an Annual Report with the Secretary of State, Business Registry Division to remain in good standing. The fee is $100, and it's due on the anniversary of your LLC's formation date each year. Oregon provides a 45-day grace period after the due date before administrative dissolution proceedings begin. See our full after-formation guide for all compliance requirements. For formation, see our LLC formation guide.

Key Facts

What the Annual Report Contains

The Oregon Annual Report confirms your LLC's current information. Under the Oregon LLC Act (ORS Chapter 63), it includes:

• LLC name and Oregon registry number
• Principal office address (in or outside Oregon)
• Mailing address (where Secretary of State sends correspondence)
• Registered agent name and physical Oregon street address
• Names and addresses of all members (if member-managed) or managers (if manager-managed)
• Nature of business (brief description)

This is NOT a financial report. Oregon does not require revenue, profit, or detailed financial information in the Annual Report. It's purely an informational filing that keeps your LLC's records current with the state.

How to File Online (Recommended)

1. Go to sos.oregon.gov and access the Business Registry
2. Search for your LLC by name or Registry Number
3. Select "File Annual Report" from the available actions
4. Review the pre-filled information from your last filing
5. Update any information that has changed (address, agent, members/managers)
6. Confirm all information is current
7. Pay the $100 fee via credit card, debit card, or electronic check
8. Submit — receive email confirmation

The process takes 5-10 minutes if nothing has changed since your last filing.

How to File by Mail

• Download the Annual Report form from sos.oregon.gov
• Complete or update all fields
• Include a check for $100 payable to "Oregon Secretary of State"
• Mail to: Secretary of State, Business Registry Division, 255 Capitol St NE Suite 151, Salem, OR 97310-1327
• Allow 2-3 weeks for processing

Oregon's 45-Day Grace Period

Oregon is more lenient than many states on Annual Report deadlines:

• Due date: Your formation anniversary (e.g., if formed March 15, due every March 15)
• Grace period: 45 calendar days after the due date with no penalty
• After 45 days: The Secretary of State initiates administrative dissolution

This means if your report is due March 15, you effectively have until approximately April 29 to file without consequence. However, don't rely on this as a strategy — set a calendar reminder for your actual due date.

What Happens If You Miss the Deadline

Timeline of consequences:

1. Due date + 1 day through day 45: Grace period. File during this window and nothing happens.
2. After 45 days: Secretary of State sends notice of intent to dissolve to your registered agent and mailing address on file.
3. Administrative dissolution: Your LLC is dissolved on the Business Registry records. This means:

• You cannot conduct business in Oregon under the LLC
• You cannot file lawsuits in Oregon courts as the LLC
• You cannot obtain a Certificate of Good Standing
• Liability protection may be compromised

4. Reinstatement: You can reinstate your LLC by filing all overdue reports, paying all overdue fees, and paying a reinstatement fee

The cost of missing it: $100 on time vs. $200+ (overdue reports + reinstatement) later. Always cheaper to file on time.

Reminder Notices

The Oregon Secretary of State mails Annual Report reminder notices approximately 45 days before your due date. These go to:

• The mailing address on your last filing
• Your registered agent's address

If you've moved or changed your mailing address without updating the state, you won't receive the reminder — but you're still responsible for filing on time.

FAQ

When is my first Annual Report due?

Your first Annual Report is due on the one-year anniversary of your LLC's formation date . If you formed on June 10, 2025, your first report is due June 10, 2026.

Can I file early?

Yes. Oregon allows you to file your Annual Report within a window before the due date. Many LLC owners file 2-3 months early to avoid last-minute rushes. The next year's report is still due on your regular anniversary date.

What if my information hasn't changed?

You must still file and pay the $100 fee. The Annual Report confirms that your information is current — even if nothing changed since last year. Think of it as re-certification rather than a change notification.

Is the $100 fee tax-deductible?

Yes. The Annual Report fee is an ordinary and necessary business expense deductible on your federal and Oregon income tax returns. Report it as a "taxes and licenses" expense.

Can I file on behalf of someone else's LLC?

Yes. Any authorized person (member, manager, registered agent, attorney, or authorized representative) can file the Annual Report on behalf of the LLC.