Oregon Corporation cost

Forming a Oregon Corporation

You file Articles of Incorporation - Business/Professional Corporation with the Oregon Secretary of State, Corporation Division (Business Registry). The state fee is $100. See the official fee.

File it yourself with the state →

Every year after

• Annual Report (Renewal): $100, filed every year. Due: Each year on the anniversary date of the original filing; the Secretary of State sends a notice about 45 days before.
• First one: First anniversary of the date of incorporation.
• If you're late: No late fee listed; the corporation is administratively dissolved if not renewed within 45 days of the anniversary date, and reinstatement requires a reinstatement fee plus all missed annual fees.
• Official report page

State taxes that apply even to a small Corporation

• Corporation excise tax minimum: $150 — C corporations pay the greater of the calculated tax (6.6% of Oregon taxable income up to $1M; 7.6% above) or a minimum tax based on Oregon sales: $150 under $500,000, $500 from $500,000 to $999,999, rising to $100,000 at $100M+. S corporations doing business in Oregon pay a flat $150 minimum excise tax. LLCs taxed as partnerships or disregarded entities do not pay it source

Worth knowing

• LLCs and corporations cost $100 to form; nonprofits cost $50.
• Annual reports are due on each anniversary of formation: $100 for a domestic LLC or corporation, $50 for a nonprofit, $275 for foreign LLCs and corporations.
• An entity is administratively dissolved if it does not renew within 45 days of its anniversary date.
• C corporations owe at least $150 a year in minimum excise tax (Oregon sales under $500,000); S corporations owe a flat $150 minimum.

Registered agent

Oregon requires a registered agent. Agent may be an individual or entity; must have an Oregon street address that matches the agent's office. You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.