Oregon Annual Report: Due Date, Fee & Late Penalty
Last verified: 2026-10-03 against the Oregon Secretary of State, Corporation Division and other official sources listed below
Oregon annual report due date calculator
Pick the entity type and formation date to get your exact next due dates, fee and late penalty.
Oregon · LLC
Annual Report (Renewal): By the LLC's anniversary (the same month and day the articles of organization were filed), each year
Enter the formation date above — Oregon's due date depends on it.
- State fee
- $100
- If you file late
- No late fee stated by the state
Verified 2026-10-03 against 4 official sources: [1] sos.oregon.gov [2] oregonlegislature.gov [3] sos.oregon.gov [4] sos.oregon.gov
Oregon LLC: Annual Report (Renewal)
- Due
- By the LLC's anniversary (the same month and day the articles of organization were filed), each year
- How often
- Every year
- First report
- On the first anniversary of the filing of the articles of organization
- Filing window
- Renewal notices are mailed about 45 days before the renewal due date; report information must be current as of 30 days before the anniversary
- State fee
- $100 — Domestic LLC; $275 foreign LLC. Amendment to annual report: free
- Late fee
- None stated by the state
- Grace period
- 45 days after the Secretary of State's written notice of grounds for dissolution to cure (ORS 63.651)
- Dissolution
- Failure to deliver the annual report or pay the fee when due is a ground for administrative dissolution; the Secretary of State gives written notice and dissolves the LLC if not corrected within 45 days after notice (ORS 63.647, 63.651)
- Reinstatement
- Reinstatement online or on paper within 5 years of administrative dissolution: reinstatement fee plus all missed annual fees; name must still be available. After 5 years, special forms are required
Sources: [1] sos.oregon.gov · [2] oregonlegislature.gov · [3] sos.oregon.gov · [4] sos.oregon.gov
Oregon corporation: Annual Report (Renewal)
- Due
- By the corporation's anniversary (month and day of incorporation), each year
- How often
- Every year
- First report
- On the first anniversary of incorporation
- Filing window
- Renewal notice mailed about 45 days before the due date
- State fee
- $100 — Domestic business/professional corporation; $275 foreign. Corporation excise tax is separate (listed separately)
- Late fee
- None stated by the state
- Grace period
- 45 days after notice to cure before administrative dissolution
- Dissolution
- Administrative dissolution if the annual report/fee is not delivered and the deficiency is not corrected within 45 days after the Secretary of State's notice (ORS 60.647/60.651, parallel to the LLC provisions)
- Reinstatement
- Reinstatement within 5 years: reinstatement fee plus missed annual fees
Sources: [1] sos.oregon.gov · [2] sos.oregon.gov · [3] sos.oregon.gov
Oregon nonprofit corporation: Annual Report (Renewal)
- Due
- By the anniversary of incorporation each year
- How often
- Every year
- First report
- On the first anniversary of incorporation
- Filing window
- Renewal notice mailed about 45 days before the due date
- State fee
- $50 — Domestic or foreign nonprofit. A Request for Nonprofit Reinstatement Waiver is available ($0)
- Late fee
- None stated by the state
- Dissolution
- Administrative dissolution for failure to file the annual report
- Reinstatement
- Reinstatement within 5 years; nonprofits may request a reinstatement fee waiver
Sources: [1] sos.oregon.gov
Oregon franchise, privilege and minimum taxes
- Corporation excise tax minimum (Form OR-20) (Oregon Department of Revenue) — C corporations pay the greater of calculated excise tax or a minimum tax based on Oregon sales: $150 under $500,000, rising to $100,000 at $100 million+. Due: 15th day of the month following the federal return due date (May 15 for calendar-year C corporations).
- S corporation minimum excise tax (Form OR-20-S) (Oregon Department of Revenue) — $150 minimum excise tax for S corporations doing business in Oregon (does not flow through to shareholders). Due: 15th day of the month following the federal S corporation due date (April 15 for calendar-year S corporations).
Foreign (out-of-state) LLCs and corporations registered in Oregon
- LLC: Foreign LLC annual renewal is $275 (vs. $100 domestic), due on the anniversary of authority
- Corporation: Foreign business corporation annual renewal is $275 (vs. $100 domestic)
Good to know
- Oregon annual reports are due on the exact anniversary date of formation (not month-end): $100 for LLCs and corporations, $50 for nonprofits, $275 for foreign entities.
- Every Oregon C corporation pays at least $150 minimum excise tax; S corporations doing business in Oregon also pay a $150 minimum.
- Oregon Corporate Activity Tax (CAT) applies only above $1 million of Oregon commercial activity ($250 + 0.57% of the excess) - threshold-based, not listed as an entity tax.
Oregon annual report FAQ
When is the Oregon LLC annual report due?
Annual Report (Renewal): By the LLC's anniversary (the same month and day the articles of organization were filed), each year. First report: On the first anniversary of the filing of the articles of organization. Use the calculator on this page with your formation date to get the exact date.
How much is the Oregon annual report fee?
LLC: $100 (Domestic LLC; $275 foreign LLC. Amendment to annual report: free). Corporation: $100 (Domestic business/professional corporation; $275 foreign. Corporation excise tax is separate (listed separately)). Nonprofit corporation: $50. These are state fees; portal or card fees may apply.
What happens if I file my Oregon annual report late?
Failure to deliver the annual report or pay the fee when due is a ground for administrative dissolution; the Secretary of State gives written notice and dissolves the LLC if not corrected within 45 days after notice (ORS 63.647, 63.651).
Where do I file the Oregon annual report?
With the Oregon Secretary of State, Corporation Division, online at sos.oregon.gov/business/register/pages/renewal-help.aspx.
Official Sources
Figures checked against these sources on 2026-10-03- Oregon Secretary of State, Corporation Division: annual report information
- sos.oregon.gov — business-registry-forms/br-fee-schedule.pdf
- oregonlegislature.gov — ors/ors063
- sos.oregon.gov — pages/reinstate-a-business
- Oregon Department of Revenue: Corporation excise tax minimum (Form OR-20)
- Oregon Department of Revenue: S corporation minimum excise tax (Form OR-20-S)
Related
Annual reports in other states
General information, not legal advice. Confirm current fees and deadlines with the Oregon Secretary of State, Corporation Division before filing.