To start a business in Oregon, register your LLC or corporation with the Oregon Secretary of State’s Corporation Division (the Oregon Business Registry), get an EIN, and set up payroll and tax accounts with the Department of Revenue and the Employment Department if you will hire. As of October 2026, Articles of Organization for an LLC cost $100, and the annual report costs another $100 each year on the anniversary of formation.
Oregon has no general sales tax, which keeps setup simple for retailers. Larger businesses should watch the Corporate Activity Tax, which applies once Oregon commercial activity passes $1 million.
Updated October 2026.
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Best Business Formation Services in Oregon (2026)
Here are our top picks for forming a business in Oregon, ranked. Mainstay Filing comes first for its flat yearly price; the two Oregon registered agent services below it are options if you only need an agent.
| Rank | Provider | Best for | Price | What’s included |
|---|---|---|---|---|
| 1 | Mainstay Filing | Forming an LLC with the agent, EIN and annual report included | $199/year + state fee at cost | LLC formation filing, registered agent for the year, EIN application, annual report preparation and filing |
| 2 | OR Registered Agent.org | Oregon registered agent service only | $99/year | $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
| 3 | Oregon Registered Agent.co | Oregon registered agent service only | $99/year | in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
1. Mainstay Filing
Mainstay Filing is our top pick in Oregon. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.
2. OR Registered Agent.org
OR Registered Agent.org is a Oregon registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
3. Oregon Registered Agent.co
Oregon Registered Agent.co is a Oregon registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
Oregon at a glance (October 2026)
| Item | Oregon detail |
|---|---|
| Filing office | Oregon Secretary of State, Corporation Division (Business Registry) |
| Online filing | Oregon Business Registry online registration |
| LLC Articles of Organization | $100 |
| Corporation Articles of Incorporation | $100 |
| Annual report | $100, due on the anniversary of formation |
| Name reservation | $100 for 120 days |
| Assumed business name (DBA) | $50, renewed every two years |
| Registered agent change | No fee |
| Sales tax | None |
| Minimum wage (from July 1, 2026) | $15.55 standard; $16.80 Portland metro; $14.55 nonurban |
Fees are from the Business Registry fee schedule. Mainstay Filing also lists Oregon LLC costs for budgeting.
Pick a business structure
Oregon’s structures and their trade-offs:
- Sole proprietorship. No formation filing. If your business name does not include your real and true name, register an assumed business name. You remain personally liable.
- General partnership. Two or more owners sharing liability, with the same assumed name rule.
- LLC. $100 to form and $100 a year. Members are protected from business debts, and profits generally pass through for income tax. We cover the LLC filing step by step in our Oregon LLC guide.
- Corporation. Same $100 formation and renewal fees. C corporations pay Oregon’s corporate excise tax, 6.6% on the first $1 million of Oregon taxable income and 7.6% above that, plus a minimum tax, according to the Department of Revenue.
Every structure, including sole proprietorships, can owe the Corporate Activity Tax if Oregon commercial activity is high enough, so the entity type does not change that obligation.
How do you choose a name in Oregon?
LLC names must contain “Limited Liability Company”, “L.L.C.” or “LLC”, and corporate names need “Corporation”, “Incorporated”, “Limited” or “Company”, or an abbreviation, per the Secretary of State’s name and structure guide. The name must be distinguishable from others on record.
To check yours:
- Run the Secretary of State’s Business Name Search, or use our Oregon business name search guide.
- Check domains and social handles together on Namechk.
- Search the USPTO trademark database.
Try the business name generator if you need options. A name reservation costs $100 and lasts 120 days.
Assumed business names
Oregon requires an assumed business name whenever the real and true name of each person running the business is not part of the business name. You register it with the Business Registry for $50, and it must be renewed every two years for another $50.
Appoint a registered agent
Oregon LLCs and corporations must keep a registered agent at an actual Oregon street address where legal papers can be personally delivered. The agent can be an Oregon resident whose business office is the registered office, or a business entity authorized in Oregon with the same office. A company cannot name itself as its own agent, but an individual owner who lives in Oregon can serve.
Changing your agent is free. Many owners still use a professional service to keep their home address private and to avoid missing papers while away. Mainstay Filing includes an Oregon registered agent for the first year with its formation package.
File your Articles of Organization
File online through the Oregon Business Registry or on paper with the LLC Articles of Organization form. You will provide:
- The LLC name.
- The registered agent and registered office address.
- The principal office and mailing addresses.
- The organizers and whether the LLC is member-managed or manager-managed.
The processing fee is $100 online or on paper. Oregon has no publication requirement. After approval, adopt an operating agreement for your records; Oregon does not collect it, but it is essential when there is more than one owner.
Get an EIN
Request a free Employer Identification Number from the IRS before registering for payroll taxes or opening a business bank account.
Oregon taxes for new businesses
No sales tax
Oregon has no general sales or use tax, according to the Department of Revenue. Retailers do not need a sales tax permit. Out-of-state suppliers may still ask for an Oregon Business Registry Resale Certificate when you buy for resale.
Corporate Activity Tax
The Corporate Activity Tax (CAT) applies to every entity type, including sole proprietors:
- Businesses with $750,000 or less in Oregon commercial activity are excluded.
- You must register within 30 days of reaching $750,000.
- You file a return and pay once taxable commercial activity exceeds $1 million. The tax is $250 plus 0.57% of taxable commercial activity over $1 million, with a subtraction for certain expenses.
Payroll taxes
Before paying employees, get a Business Identification Number (BIN) through Revenue Online. Quarterly combined payroll reports go through the Employment Department’s Frances Online system.
Hiring employees in Oregon
Oregon sets three minimum wage tiers, adjusted every July 1. From July 1, 2026 through June 30, 2027, the rates are $15.55 per hour standard, $16.80 inside the Portland metro urban growth boundary, and $14.55 in nonurban counties, according to BOLI.
Other employer requirements:
- Unemployment insurance. New employers pay 2.4% in 2026 on a taxable wage base of $56,700, per the Employment Department.
- Paid Leave Oregon. Contributions are 1% of wages; employers with 25 or more employees pay 40% of that.
- Workers’ compensation. Required once you have one or more subject workers, unless an exemption applies.
- New hire reporting to the Oregon Department of Justice within 20 days.
Licenses and permits
Oregon does not issue a general state business license. Use the state’s License Directory to find state licenses for your activity, such as construction contractor licenses, cosmetology licenses or OLCC liquor licenses. Cities and counties add their own requirements: Portland, for example, requires business tax registration, and many cities require a local business license and zoning approval.
The Oregon SBDC Network offers free advising to help you navigate licensing.
Banking and insurance
Open a business bank account with your Articles, EIN and operating agreement, and keep business transactions separate. Insurance worth considering includes general liability, professional liability, commercial auto and property coverage, along with required workers’ compensation.
Annual reports in Oregon
Oregon LLCs and corporations file an annual report each year by the anniversary of their formation, under ORS 63.787 for LLCs. The fee is $100 for a domestic LLC or corporation. The Secretary of State mails a renewal notice about 45 days before the due date, but not receiving it does not excuse the filing. File online through the Business Registry’s renewal service.
Companies that do not file can be administratively dissolved. Reinstatement is possible online, but you pay the missed annual fees as well as a reinstatement fee. Watch out for official-looking solicitations from private companies offering to file for a markup.
Your Oregon business website
Claim a domain that matches your business name and set up a simple website. These builders are a straightforward place to start:
FAQs
How much does it cost to start an LLC in Oregon?
As of October 2026, filing Articles of Organization for an Oregon LLC costs $100 with the Secretary of State’s Business Registry, online or on paper. Each year after that, the LLC files a $100 annual report on its formation anniversary. Optional costs include a $100 name reservation and a $50 assumed business name, which renews every two years.
Does Oregon have a sales tax?
No. Oregon has no general sales or use tax, so retailers do not collect sales tax or need a sales tax permit. Businesses with significant Oregon revenue may owe the Corporate Activity Tax instead, which requires registration at $750,000 of commercial activity and payment once taxable activity exceeds $1 million.
When is the Oregon annual report due?
Oregon LLCs and corporations file their annual report by the anniversary of their formation each year. The fee is $100 for a domestic LLC or corporation. The Secretary of State mails a notice about 45 days before the due date, but you must file even if the notice does not arrive.
What is the Oregon Corporate Activity Tax?
The Corporate Activity Tax is an Oregon tax on commercial activity that applies to all business types. Businesses must register within 30 days of reaching $750,000 in Oregon commercial activity, and those with more than $1 million in taxable commercial activity pay $250 plus 0.57% of the amount over $1 million.
How do I register a DBA in Oregon?
Oregon calls a DBA an assumed business name. Register it with the Secretary of State’s Business Registry for $50 if your business name does not include the real and true name of each owner. The registration must be renewed every two years for $50.
Can I be my own registered agent in Oregon?
Yes, if you live in Oregon and your business office is at the registered office address, an actual Oregon street address where legal papers can be personally delivered. Your company cannot list itself as its own agent. Changing your registered agent later is free, and many owners choose a commercial agent for privacy.
Is workers’ compensation required in Oregon?
Yes. Oregon employers with one or more subject workers must carry workers’ compensation insurance unless an exemption under state law applies. Independent contractors who meet Oregon’s legal test are not counted. Employers also register for unemployment insurance and Paid Leave Oregon contributions before paying wages.
What is the minimum wage in Oregon in 2026?
From July 1, 2026 through June 30, 2027, Oregon’s minimum wage is $15.55 per hour in standard counties, $16.80 inside the Portland metro urban growth boundary, and $14.55 in nonurban counties, according to the Bureau of Labor and Industries. The rates are adjusted for inflation every July 1.
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