Form a Business in Oregon
Filing fees, deadlines, registered agent rules, and tax structure for Oregon, verified against the Oregon Secretary of State LaVonne Griffin-Valade, Corporation Division on Jun 11, 2026.
Oregon at a glance
What makes Oregon different
- OR LLC Annual Report fee: $100 (mid-range US, but high relative to its $100 formation cost).
- AR due on anniversary DATE (not month). Filing window opens 45 days before anniversary.
- LLC formation $100 flat.
- NO STATE SALES TAX in Oregon. One of only 5 zero-sales-tax states (AK, DE, MT, NH, OR).
- HIGH PERSONAL INCOME TAX progressive top 9.9% (one of highest US, alongside CA/NY/HI).
- HIGH CORP INCOME TAX 6.6% on first $1M / 7.6% above.
- CORPORATE ACTIVITY TAX (CAT) 0.57% gross receipts tax on commercial activity over $1M + $250 base. Unique to Oregon.
- Portland Metro adds local income taxes Multnomah County PFA tax, Metro Supportive Housing tax. Affect high earners in Portland metro.
Oregon tax structure
no state personal income tax, no corporate income tax, no state sales tax.
For detailed tax planning, see the Oregon Secretary of State LaVonne Griffin-Valade, Corporation Division and the Oregon Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Oregon?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Oregon ruleset (re-verified quarterly against Oregon Secretary of State LaVonne Griffin-Valade, Corporation Division).
Filing portal: https://sos.oregon.gov/business/Pages/register.aspx