Oregon LLC Fees — Complete Schedule (2025-2026)
This is the comprehensive fee schedule for forming and maintaining an Oregon LLC. All fees are paid to the Oregon Secretary of State, Business Registry Division, unless otherwise noted. For the formation process, see our LLC formation guide. For ongoing compliance, see our after-formation overview.
Formation Fees
| Filing | Fee | Notes |
|---|---|---|
| Articles of Organization (Domestic LLC) | $100 | Online or mail |
| Application for Authority (Foreign LLC) | $100 | For out-of-state LLCs registering in Oregon |
| Name Reservation | $100 | Holds name for 120 days |
| Assumed Business Name (DBA) | $50-$75 | Filed at county level, not state |
Ongoing / Annual Fees
| Filing | Fee | Frequency | Due Date |
|---|---|---|---|
| Annual Report | $100 | Annual | Formation anniversary date |
| Late Annual Report (within grace period) | $100 | — | 45-day window after due date |
Change / Amendment Fees
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Get Started| Filing | Fee | Notes |
|---|---|---|
| Articles of Amendment | $100 | Name change, management structure change, etc. |
| Statement of Change of Registered Agent | $0 (no fee) | Change agent name or address |
| Articles of Dissolution (Voluntary) | $0 (no fee) | Closing the LLC |
| Articles of Merger | $100 | Combining LLCs |
| Reinstatement (after administrative dissolution) | $100 | Plus all overdue Annual Reports ($100 each) |
| Statement of Domestication | $100 | Converting foreign LLC to Oregon domestic |
| Statement of Withdrawal (Foreign LLC) | $100 | Withdrawing foreign LLC registration |
Certificates and Copies
| Document | Fee | Notes |
|---|---|---|
| Certificate of Existence (Good Standing) | ~$10 | Verify current pricing at sos.oregon.gov |
| Certified Copy of Filed Document | ~$10 | Per document |
| Plain Copy | ~$5 | Per document |
Non-State Fees (Related but Separate)
| Item | Fee | Agency |
|---|---|---|
| EIN Application | Free | IRS |
| Oregon Withholding Tax Registration | Free | Oregon Department of Revenue |
| Corporate Activity Tax Registration | Free | Oregon Department of Revenue |
| City Business License (Portland) | ~$100+/year | Portland Revenue Division |
| City Business License (Eugene) | ~$50/year | City of Eugene |
| CCB Contractor License | ~$300/2 years | Construction Contractors Board |
| Professional License | Varies | Relevant licensing board |
Oregon vs. Other States — Fee Comparison
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Get Started| Fee Type | Oregon | California | Delaware | Wyoming | Washington |
|---|---|---|---|---|---|
| Formation | $100 | $70 | $90 | $100 | $200 |
| Annual fee | $100 | $800 (franchise tax minimum) | $300 | $60 | $71 |
| Name reservation | $100 | $10 | $75 | $60 | $30 |
| Amendment | $100 | $30 | $200 | $60 | $30 |
| Good Standing certificate | ~$10 | $5 | $175 | $3 | $20 |
| Franchise/minimum tax | None | $800/year | $300/year | None | None |
| Sales tax | None | 7.25%+ | None | 4%+ | 6.5%+ |
Key Notes
- All Secretary of State fees are non-refundable once paid
- Payment methods (online): Credit card, debit card, electronic check (ACH)
- Payment methods (mail): Check or money order payable to "Oregon Secretary of State"
- Expedited processing available for additional fee (varies — contact Business Registry)
- Annual Report grace period: 45 days after due date before dissolution proceedings
- No franchise tax, no minimum business tax for pass-through LLCs in Oregon
- Fee updates: Verify current amounts at sos.oregon.gov before filing (fees may change with legislation)
FAQ
How much does it cost to start and run an Oregon LLC for one year?
Minimum first year: $100 (just the Articles of Organization filing). Minimum annual maintenance: $100 (Annual Report). If you use a registered agent service: add $99/year. Total practical first-year cost: our service fee-$298.
Are these fees tax-deductible?
Yes. All state filing fees (formation, Annual Report, amendments) are deductible business expenses on both federal and Oregon income tax returns.
Do fees change often?
Oregon LLC fees have been relatively stable. The $100 Articles of Organization and $100 Annual Report fees have been consistent for several years. However, fees can change with new legislation — always verify at sos.oregon.gov before filing.
What's the total cost if my LLC is dissolved for non-payment?
Reinstatement fee ($100) plus all overdue Annual Reports ($100 each). Example: dissolved for 3 years = $100 reinstatement + 3 x $100 overdue reports = $400 total.