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Oregon . 2026 filing guide

Oregon Secretary of State filings, deadlines, and how to do them right.

Annual reports, business search, registered agent changes, reinstatement, dissolution, tax registration. Every Oregon filing explained, plus the business environment, regulatory bodies, and a year-round compliance calendar. Verified against the Oregon Secretary of State, Corporation Division as of June 2026.

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Verified against Oregon Secretary of State, Corporation Division on Jun 12, 2026
Agency
Oregon Secretary of State, Corporation Division
Branded as Oregon Corporation Division
Phone
503-986-2200
Mon-Fri 8am-5pm PT
Annual due
Anniversary date
$50 penalty
Processing
Same day
Online filings
Oregon business environment

Why founders choose Oregon (and what to know first)

No state sales tax. Same-day online filing. Free registered agent changes. Strong technology ecosystem (Silicon Forest, Nike, Intel). Reasonable income tax for the West Coast.

Economy
~$280B economy
Registered entities
~450,000 active entities
New formations / year
~75,000 annually
Key industries
Technology (Intel, Nike HQ), forestry, agriculture, manufacturing, aerospace, outdoor recreation (Columbia HQ)
Oregon tax profile

Tax obligations at a glance

Tax type Where Oregon stands
State income tax4.75% to 9.9%
Corporate income tax6.6% to 7.6% graduated; Corporate Activity Tax 0.57% on gross receipts over $1M
Sales taxNone
Franchise taxCorporate Activity Tax (CAT) on gross receipts over $1M

Tax obligations depend on entity type, where you operate, and where revenue is sourced. Consult a licensed CPA for entity-specific advice. File.Business connects you with vetted CPAs in Oregon on request.

Beyond the SoS

Other Oregon agencies your business will touch

The Secretary of State handles formation and corporate filings. These agencies handle the rest of your Oregon compliance.

Oregon Dept of Revenue
503-378-4988

State income tax, withholding, Corporate Activity Tax

Oregon Employment Dept
503-947-1394

Unemployment insurance

Oregon Division of Financial Regulation
503-947-7980

Insurance, banking, securities

Oregon Workers Compensation Division
503-947-7585

Workers comp

Oregon Construction Contractors Board
503-378-4621

Contractor licensing

Oregon Liquor + Cannabis Commission
503-872-5000

Alcohol licensing

Oregon compliance calendar

Year-round filings every Oregon business should know

Recurring federal and state deadlines that affect Oregon businesses. Our Compliance Calendar tracks these and 200+ others against your entity.

WhenWhat is due
Anniversary dateOregon annual filing deadline
Jan 31W-2 and 1099 deadlines (federal, applies to all state employers)
Mar 15Form 1065 and 1120-S deadline (pass-through entities)
Apr 15Form 1040 + Q1 federal estimated tax
Jun 15Q2 federal estimated tax
Sep 15Q3 federal estimated tax. Extended 1120-S / 1065
Oct 15Extended 1040 / 1120 deadline
Dec 31Year-end. BOI updates due within 30 days of beneficial-owner changes (FinCEN).
View full Oregon compliance calendar →
How-to . LLC formation

How to form an LLC in Oregon: step by step

Each step explained with what Oregon requires. File.Business handles all of this for $0 service fee plus the $100 state fee.

1
Pick a name

Search the state business name database to confirm the name is distinguishable. Must include LLC, L.L.C., or Limited Liability Company.

2
Choose a registered agent

State street address required (no P.O. Box). The agent must accept the appointment and be available during business hours.

3
File the Articles of Organization

Submit to the Secretary of State with the state filing fee. Online filing is the fastest channel.

4
Draft the operating agreement

Not filed with the state but legally important. Defines members, contributions, distributions, and manager rules.

5
Apply for an EIN

IRS Form SS-4. Online if a member has an SSN; mail/fax if all members are non-US.

6
Open a business bank account

Most banks require: Articles, EIN letter, operating agreement, and beneficial-owner ID.

7
Register for state tax accounts

Department of Revenue for sales tax, withholding accounts if hiring employees.

Start your Oregon LLC →

Ready to file your Oregon paperwork the easy way?

Five minutes per filing. State fee passed through at cost. Audit trail and deadline tracking included.

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Disclosure. File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with the Oregon Secretary of State, Corporation Division or any Secretary of State office. You may file directly with the Oregon Secretary of State, Corporation Division. Information on this page is for general guidance only and is not legal, tax, or accounting advice. Filing fees and deadlines verified against the Oregon Secretary of State, Corporation Division as of June 2026 and may change. For entity-specific guidance, consult a licensed Oregon attorney or CPA.

File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.