Oregon
Oregon business compliance calendar
What Oregon asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, on the anniversary date of its formation, with the Oregon Secretary of State | $100 | Administrative dissolution 45 days after the due date |
| LLCs | Annual report, on the anniversary date of its formation, with the Oregon Secretary of State | $100 | Administrative dissolution 45 days after the due date |
| Partnerships | Annual report, on the anniversary date of its formation, with the Oregon Secretary of State | $100 | Administrative dissolution 45 days after the due date |
| Nonprofits | Annual report, on the anniversary date of its formation, with the Oregon Secretary of State | $50 | Administrative dissolution 45 days after the due date |
Also in Oregon
- Oregon corporate activity tax return (Oregon activity over $1 million)by April 15 each year. $250 plus 0.57% of Oregon commercial activity above $1 million.
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Oregon return by the 15th day of the fourth month after the year ends, with the Oregon Department of Revenue.
- Personal income tax
- Yes. S corporations and partnerships file a Oregon information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Oregon Secretary of State, Oregon Department of Revenue
All Oregon rules in the pack
- Oregon annual reporton the anniversary date of its formation
- Oregon annual reporton the anniversary date of its formation
- Oregon annual reporton the anniversary date of its formation
- Oregon nonprofit annual reporton the anniversary date of its formation
- Oregon charitable organization annual reportby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- Oregon corporate activity tax return (Oregon activity over $1 million)by April 15 each year
- Oregon corporate income tax returnby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- Oregon corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Oregon pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Oregon personal income tax return with business incomeby April 15 each year
- Oregon unemployment insurance wage reportby the last day of the 1st month after each quarter
- Oregon annual withholding reconciliationby January 31 each year
- Oregon Paid Leave contributionsby the last day of the 1st month after each quarter
- Oregon retirement savings mandate (OregonSaves)with no fixed date
- Oregon sales tax: no state sales taxwith no fixed date