Form a Business in Ohio

What makes Ohio different

• OHIO HAS NO ANNUAL REPORT REQUIREMENT for LLCs, for-profit Corps, LPs, or LLPs. This is one of only a handful of US states without an AR for these entities. Once formed, OH LLCs and Corps have ZERO recurring SOS filing obligations. Only obligation: keep…
• Nonprofit Corps DO have a periodic filing. Statement of Continued Existence required every 5 years ($25 fee). Form 522. Failure to file → loss of corporate status.
• No state corporate income tax. Ohio repealed it in 2005 when introducing the Commercial Activity Tax. OH is one of only ~6 states with no formal Corp income tax (alongside NV, SD, WY, TX, and after 2030 NC).
• Commercial Activity Tax (CAT) replaces corporate income tax. Gross-receipts tax on businesses with Ohio Taxable Gross Receipts (TGR). 2026 exclusion: $6 million. Below threshold: no CAT owed, no filing required. Above: 0.26% on TGR above $6M.…
• Personal Income Tax recently reformed. 2024 top rate 3.5% (from 4.797% in 2020). 2026 brackets: 0% on first ~$26K, ~2.75% on $26-$100K, 3.5% on $100K+. Plus local municipal income tax (varies by city, typically 1-3%).
• Standard formation processing: 3-7 business days. Expedite tiers: - Expedite 1: +$100, 2 business days - Expedite 2: +$200, 1 business day - Expedite 3: +$300, 4 hours (Preclearance: same-day in some cases)
• OH Corp filing fee tiered by authorized shares. $99 minimum for 1-990 shares. Then graduated scale: e.g., $125 for 991-10,000, etc. Most small private corps pay $99.
• Cert of Good Standing is $5. Among the cheapest in the US.

Ready to file in Ohio?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Ohio ruleset (re-verified quarterly against Ohio Secretary of State, Business Services Division).

Filing portal: https://bsportal.ohiosos.gov/