Oregon annual report & compliance · Reviewed November 2026
Oregon Annual Report Filing
Oregon corporations and LLCs file an annual report on their registration anniversary date. The fee is $100 for domestic entities, $275 for foreign entities, and $50 for nonprofit corporations. Oregon provides a 45-day grace period after the due date.
At a glance
Who must file in Oregon
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in Oregon.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Oregon annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | Registration anniversary | $100 domestic; $275 foreign | — |
| LLC | Registration anniversary | $100 domestic; $275 foreign | — |
| Nonprofit corporation | Registration anniversary | $50 | — |
How to file the Oregon annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Oregon Secretary of State, Business Services. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Oregon report is late?
Oregon provides a 45-day grace period. After that, a late fee and eventual administrative dissolution can apply.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Oregon filing notes
Oregon’s 45-day grace period is longer than most states, but the report is still due on the anniversary date. Filing during the grace period may avoid immediate dissolution but not all late consequences.
The annual report is separate from Oregon income, sales, and payroll tax filings. Foreign entities pay a significantly higher report fee than domestic entities.
Oregon annual report questions
Official Oregon resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Oregon Secretary of State, Business Services or your professional adviser before filing.