State Compliance Pack

Oregon

Region:

Oregon has no state sales tax, and LLCs file an annual report each year on their formation anniversary date. Larger businesses should also review Corporate Activity Tax exposure.

Compliance Snapshot

Annual / Periodic Report Annual (Due: On the anniversary date of formation each year)
Report Fee $100 (VERIFY ANNUALLY)
Franchise / Privilege Tax Applies

Oregon has no traditional franchise tax, but the Corporate Activity Tax (CAT) applies to businesses with Oregon commercial activity exceeding $1 million annually.

Registered Agent Required by state law
Sales / Use Tax Registration N/A
State Income Tax Oregon has no state sales tax. Pass-through LLCs report income on personal Oregon returns; larger LLCs should review Corporate Activity Tax exposure.
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Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.