Form a Business in Ohio

Filing fees, deadlines, registered agent rules, and tax structure for Ohio, verified against the Ohio Secretary of State, Business Services Division on Jun 11, 2026.

Ohio at a glance

LLC Formation
$99
Articles of Organization
Corp Formation
$99
Articles of Incorporation
Nonprofit Formation
$99
Articles of Incorporation: Nonprofit
Annual Report: LLC
Not required
not required
Annual Report: Corp
Free
annual filing
Registered Agent
Street address
Ohio address required

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 Ohio repealed it in 2005 when introducing the Commercial Activity Tax.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.

Ohio tax structure

Personal income tax up to 3.5%, sales tax 5.75%.

For detailed tax planning, see the Ohio Secretary of State, Business Services Division and the Ohio Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

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/

FAQ

Common questions.

What is the first step to start a business in Ohio?

The first real decision is your entity type, because it drives everything after: taxes, liability, and paperwork. For most small businesses in Ohio that means forming an LLC, which you do by filing a formation document with the state and naming a registered agent. Get the structure right first, then EIN, banking, and licenses follow in order. We walk you through the Ohio sequence so nothing is done out of turn.

Which business structure should I choose in Ohio?

Most Ohio founders land on an LLC for its liability protection and simple pass-through taxes, but a corporation makes sense if you plan to raise venture capital or issue stock. A sole proprietorship is simplest but leaves your personal assets exposed. The honest answer depends on your goals, so we lay out the LLC-versus-corporation trade-offs for Ohio rather than pushing one.

Do I need a registered agent in Ohio?

Yes. Ohio requires every LLC and corporation to name a registered agent with a physical in-state address to receive legal and state notices. You can be your own, but then your address is public and you must be available during business hours. Most owners use a service to stay private and never miss a notice. We include agent service so this box is checked from day one.

How much does it cost to start an LLC in Ohio?

The cost is the Ohio state filing fee plus any service you use, and Ohio also charges recurring fees such as an annual or biennial report. Our formation service itself is free, and we pass state fees through at cost with no markup. Because state figures change over time, current Ohio amounts are on the pricing page rather than quoted here where they could go stale.

What taxes will my Ohio business pay?

It depends on your structure and activity, but expect some mix of federal income and self-employment tax, Ohio state taxes where they apply, and sales tax if you sell taxable goods. Some states have no income tax while others add franchise or gross-receipts taxes. Once profits grow, an S-corp election can reduce self-employment tax. We flag which Ohio taxes actually apply to you rather than listing every possibility.

Do I need an EIN for my Ohio business?

Almost certainly. You need an EIN to open a business bank account, hire employees, or file most business taxes, and it keeps your Social Security number off company paperwork. It is free from the IRS, and our value is getting it right and fast, including for founders without an SSN. We obtain it as part of setting up your Ohio entity so banking is not held up.

What are the ongoing compliance requirements in Ohio?

After formation, Ohio expects you to keep a registered agent, file the periodic annual or biennial report, pay any state fees, and renew licenses on schedule. Miss these and the state can revoke your good standing or dissolve the entity. We track your Ohio deadlines in a compliance calendar and can file the reports for you so nothing lapses while you run the business.

Business Operating System

Your Ohio filing is day one. The platform runs every day after.

The filing is the entrance. Behind it, your Ohio business gets compliance, banking, communication, and AI that already know your entity.

BosAI Ohio skips the annual report, but not every deadline. I track the license, tax, and registration dates that apply to your entity and remind you before each one. Meet BosAI →
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