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How to start a business in Oregon

The fees, filing links and deadlines for forming and registering a business in Oregon, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $100
LLC, first year (state fees): $100
$100 annual report due at your one-year mark
Corporation filing fee: $100
Annual report: $100
DBA filed with: State
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in Oregon?

To form an LLC, file Articles of Organization with the Oregon Secretary of State, Corporation Division (Oregon Business Registry) for $100 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation for $100 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Oregon?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC owned by one individual, filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Articles of Organization filing fee	$100	at filing	Oct 24, 2026

First-year total: $100 in state fees.
$100 annual report due at your one-year mark Formation $100. The first $100 annual report, due on the first anniversary of filing, is shown below the total, not counted in it. Excludes the Corporate Activity Tax (owed only above $1 million), minimum taxes for LLCs taxed as partnerships or corporations, assumed business names, employer registrations, city and county taxes and licenses, registered agent services and optional fees.

After the first year: The $100 annual report is due on every anniversary of filing. An assumed business name renews every two years for $50.

Fees that apply only in some cases

State fee	Cost	When	Checked
Corporate Activity Tax Only above $1 million of Oregon commercial activity ($250 plus 0.57% of the excess); register within 30 days of passing $750,000	Note Confirm this on the official page before you rely on it.	return due April 15 after the tax year	Oct 24, 2026
Oregon minimum tax If the LLC is taxed as a partnership (two or more members) or elects S or C corporation tax treatment; a C corporation's minimum rises with Oregon sales		with the annual Oregon return	Oct 24, 2026
Assumed business name registration If you do business under a name other than the LLC's legal name; renew every two years for $50	$50	before using the name	Oct 24, 2026
Employer registration (BIN for withholding and unemployment insurance) If you hire employees	$0	before the first paycheck	Oct 24, 2026
Paid Leave Oregon registration If you hire employees; employers with fewer than 25 employees only withhold the employee share of the 1% contribution (2026)	Note The Paid Leave Oregon employer page mentions no registration fee.	when you hire, in Frances Online	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Oregon?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $50 (checked Oct 24, 2026).

How to file a DBA

Does Oregon require an annual report?

Yes. The fee is $100 (checked Oct 24, 2026). Every year by the anniversary of the original filing, first on the first anniversary (October 24, 2027 for an LLC formed October 24, 2026). Domestic LLCs and business corporations pay $100; renewal notices go out about 45 days ahead. Not filing leads to administrative dissolution.

Initial report: No. (checked Oct 24, 2026) No separate initial report. The first filing after formation is the $100 annual report due on the first anniversary.

Does Oregon have a franchise or privilege tax?

No tax called a franchise tax. C corporations and S corporations pay at least a $150 minimum excise tax (the C corporation minimum rises with Oregon sales, starting at $150 under $500,000), and a partnership, including a multi-member LLC, owes a $150 minimum tax for any year it does business in Oregon. Any business with more than $1 million of Oregon commercial activity owes the Corporate Activity Tax: $250 plus 0.57% of taxable activity over $1 million; it must register within 30 days of passing $750,000. No 2025-2026 change to the CAT thresholds or rate was found; HB 4202 (2020) and SB 164 (2021) were technical fixes.

How do I register for state taxes in Oregon?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Oregon require a general business license?

No. Oregon doesn’t issue one general business license; what you need depends on your activity and where you operate.

Oregon has no state sales tax, so there is no seller's permit and sales_tax_permit_url is empty. No general state business license was found: registering with the Secretary of State is not a license, and licenses come from the state agency for your profession or industry, and sometimes from your city or county. The state License Directory lists state licenses and points to some local ones, but no statewide lookup for local requirements was found. Construction and landscape businesses must register with their state boards. Employers get a free Business Identification Number (BIN) from the Department of Revenue before the first paycheck, and register separately for Paid Leave Oregon in Frances Online.

What local licenses will I need in Oregon?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Portland (city)
The City of Portland Revenue Division runs one registration for the Portland Business License Tax (2.6%), the Multnomah County Business Income Tax (2%) and the Metro Supportive Housing Services tax (1%). Register online in Portland Revenue Online (pro.portland.gov) or by mail, fax or in person; no registration fee is stated. Businesses with gross receipts of $75,000 or less are exempt from the city tax for tax years beginning in 2026 ($100,000 from 2027); the county exemption is $100,000, and Metro's applies to $5 million or less. Returns are due with the federal return, generally April 15.

When do I need workers’ comp in Oregon?

1 or more employees (full or part time).

A business with no workers does not need coverage, though an 'if any' policy is available through the assigned risk plan. Sole proprietors, most LLC members and managers, and corporate directors with a substantial ownership stake are not covered workers. Construction and landscape licensees can usually exempt only two owners (or one per 10 employees) unless all owners are family, and members of a multi-member LLC doing construction work must be covered. Domestic workers in a private home and casual labor costing under $1,000 in 30 days (adjusted each July 1) are exempt.

What else should I know about starting a business in Oregon?

LLCs and business corporations each pay $100 to form and $100 for each annual renewal, due on the anniversary of filing; foreign corporations and LLCs pay $275. Renewal notices go out about 45 days before the due date, and online renewals are paid by credit card. An assumed business name costs $50, is filed with the Secretary of State by county, and must be renewed every two years; the statute sets the renewal fee at $50. Professional LLCs and professional corporations must state their licensed services in the formation document. Online filings take about 1 to 3 business days; filings and payments are not accepted by email. No newspaper publication step appears on the state's formation forms or pages.

What to double-check for Oregon?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note The Secretary of State's fee schedule is dated July 2013. Its $100 LLC and corporation fees match the 2025 statute (ORS 56.140), but its layout is unclear on corporations: it shows a $275 annual renewal that the statute assigns to foreign corporations, not Oregon ones. https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf
Note No Secretary of State page lists the assumed business name renewal fee. The $50 comes from the statute's fee for other filings (ORS 56.140(4) and 648.017). https://www.oregonlegislature.gov/bills_laws/ors/ors648.html
Note https://www.oregon.gov/dor/programs/businesses/pages/partnership.aspx
Note https://sos.oregon.gov/business/Pages/faq.aspx
Note It is linked from https://www.oregon.gov/dor/programs/businesses/pages/withholding-and-payroll-tax.aspx, which gives two different processing times for paper registration (three weeks and 60 business days).
Note The Paid Leave Oregon employer page mentions no registration fee. https://paidleave.oregon.gov/employers/what-employers-need-to-do.html

What to do next

Want help setting up in Oregon? Contact us

Another state

Sources

Official pages checked on October 24, 2026.