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State Compliance Pack

Ohio

Region:

Ohio doesn’t require LLCs to file a recurring report with the Secretary of State, but growing businesses should watch the Commercial Activity Tax gross-receipts threshold.

Compliance Snapshot

Filing Agency Ohio Secretary of State ↗
Annual / Periodic Report Not Required (Due: Not applicable: Ohio does not require LLCs to file a periodic report with the Secretary of State)
Report Fee None (VERIFY ANNUALLY)
Franchise / Privilege Tax Not Required

Ohio repealed its corporate franchise tax for most entities; instead, the Commercial Activity Tax (CAT) applies to businesses with Ohio gross receipts above an annual threshold.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default. If your LLC's Ohio gross receipts exceed the CAT threshold, Commercial Activity Tax registration and filings apply at the entity level.
Official Business Portal Visit Portal ↗

Additional Notes

No annual report, but watch the CAT threshold: Ohio doesn’t require LLCs to file a periodic report, but the Commercial Activity Tax kicks in once gross receipts cross the state’s threshold. Track your gross receipts and confirm current CAT thresholds with the Ohio Department of Taxation.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.

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