How to Form an LLC
in Oregon
$100 Articles of Organization filed online at Oregon Secretary of State (sos.oregon.gov) with same-day to 2-business-day processing. $100 annual report due anniversary month. The Oregon Corporate Activity Tax (CAT) 0.57% above $1M that most guides hide, disclosed here honestly. Oregon Revised LLC Act under ORS Chapter 63 (1993, RULLCA-aligned 2019-2020). Nike World HQ Beaverton + Intel Silicon Forest Hillsboro (Intel's LARGEST global fab campus) + Precision Castparts + Adidas NA + Silicon Forest tech cluster anchor the economy. 9.9% top personal income tax (4th highest US), PTE-E election under SB 727 (2021). NO state sales tax — 1 of only 5 US states. Portland/Multnomah stacked local taxes disclosed. Eleet AI handles it all for $249.
Oregon LLC at a Glance
Why Oregon — Nike World HQ, Intel's Largest Global Fab Campus, No Sales Tax, CAT Tax Honestly Disclosed
Oregon is the 27th most populous US state (~4.2M) but punches far above weight on industrial density and consumer-brand HQ concentration. Nike World Headquarters Beaverton (Fortune 500 #85, ~$51B revenue, ~12,000 Oregon employees on the 400+ acre campus) is the world's largest athletic apparel brand. Intel Ronler Acres Hillsboro is Intel's LARGEST global manufacturing campus — 4 fabs including D1X flagship advanced-node R&D where Intel 18A + Intel 14A process nodes are developed, ~22,000 Oregon employees, >$65B cumulative investment since 1974. Silicon Forest hosts Lattice Semiconductor, Mentor Graphics/Siemens EDA, Tektronix, FLIR, Lam Research, NVIDIA Portland — ~70,000 combined tech jobs. Adidas North America + Columbia Sportswear + Precision Castparts (Berkshire Hathaway aerospace) + Lithia Motors F500 #140 diversify the HQ base. Willamette Valley hosts ~900 wineries (#2 US wine region) + ~320 craft breweries (2nd-highest US per-capita density after VT). Plus no state sales tax — 1 of only 5 US states. The catch: Oregon's Corporate Activity Tax (CAT) and Portland stacked local income taxes are costs most guides hide.
The CAT — 0.57% on commercial activity >$1M most Oregon guides hide
Every Oregon LLC with Oregon-sourced commercial activity above $1M/yr owes the Oregon Corporate Activity Tax (CAT) under ORS Chapter 317A — $250 + 0.57% × (commercial activity − $1M − 35% cost subtraction). Enacted 2020 via HB 3427 (Student Success Act) as a gross-receipts- style tax that applies to all business forms including partnership-taxed LLCs. An OR LLC with $5M OR-sourced activity pays ~$17,300/yr CAT after the 35% cost subtraction. Most competitor Oregon formation guides quote only the $100 filing + $100 annual report and skip the CAT entirely. We call it out clearly at formation. Under the $1M threshold LLCs owe $0 CAT; registration required at $750K+.
Nike World Headquarters Beaverton — world's largest athletic brand
Fortune 500 #85 (~$51B revenue 2024). ~38,000 employees globally, ~12,000 Oregon employees on the 400+ acre Beaverton campus (Washington County). World's largest athletic apparel + footwear + equipment brand (Nike + Jordan + Converse subsidiaries). Anchors a massive Tier-1/Tier-2/Tier-3 supplier-LLC ecosystem: design services, materials sourcing, prototype sampling, contract manufacturing coordination, retail experience design, athlete relations, marketing services, data science, software + app development, corporate travel, event production, legal services, accounting, real estate, and corporate dining/catering/ fitness/wellness for the Beaverton campus itself. Plus Adidas North America HQ Portland (~1,200 OR) + Columbia Sportswear HQ Portland (F500 #487) make Portland/Beaverton the densest US athletic-apparel corporate cluster.
Intel Ronler Acres Hillsboro — Intel's largest global fab campus
INTEL'S LARGEST GLOBAL MANUFACTURING CAMPUS, ~22,000 Oregon employees, 4 fabrication facilities including D1X (Intel's flagship advanced-node R&D fab where the Intel 18A + Intel 14A process nodes are developed and qualified), D1D, D1C, RA3. Global center of Intel's semiconductor process R&D. >$65B cumulative investment since 1974. Anchors Silicon Forest tech cluster — Hillsboro / Aloha / Beaverton / Tigard / Wilsonville tech corridor with Lattice Semiconductor (FPGAs), Mentor Graphics / Siemens EDA (chip design software), Tektronix (test equipment, Fortive), FLIR (thermal imaging, Teledyne), Lam Research (semi equipment, Tualatin HQ), NVIDIA (Portland), Jama Software, New Relic, Puppet. ~70,000 combined Silicon Forest tech jobs. Tier-1 semi supplier LLC opportunities: OEM field service (AMAT, KLA, Lam, ASML, TEL), gas + chemical supply, metrology + QA, cleanroom construction + service, photolithography mask supply, fab tool installation + qualification.
No state sales tax — Oregon is 1 of only 5 US states
Oregon charges 0% state sales tax on goods and services sold to Oregon customers — joining only AK, DE, MT, and NH as the sales-tax-free club. For e-commerce LLCs selling DTC to OR residents, this is a real competitive advantage vs WA (6.5% state + local), CA (7.25% state + local averaging 8.8%), or NY (4% state + local averaging 8.5%). Retail + restaurants + bars + services all benefit. The offset is the CAT for high-volume OR-active LLCs — but under $1M Oregon activity, Oregon is genuinely a zero- sales-tax jurisdiction with meaningful DTC commerce advantage.
Portland / Multnomah stacked local income taxes — Arts Tax + SHS 1% + PFA 1.5-3% + Business 2.6% + 2%
Portland metro is one of the most heavily-taxed US metro areas outside NYC. Stacked on top of Oregon's 9.9% top state bracket: (1) Portland Arts Tax $35/yr flat per Portland-resident adult >$1K income; (2) Metro Supportive Housing Services 1% on personal income >$125K single / $200K joint (residents of Multnomah + Washington + Clackamas counties); (3) Multnomah County Preschool For All 1.5% on personal income >$125K/$200K + 3.0% above $250K/$400K; (4) Portland Business License Tax 2.6% on Portland-apportioned net income; (5) Multnomah Business Income Tax 2.0% on Multnomah- apportioned net income. Combined marginal rate for a Portland single filer at $300K: 9.9% + 1% + 3% = 13.9% state+local before federal 32% = ~45.9% marginal. We disclose this honestly — Portland/Multnomah is a major reason non-OR founders should think twice before relocating here.
9.9% top personal income tax — 4th highest US after CA, HI, NY
Oregon's personal income tax is graduated 4.75% / 6.75% / 8.75% / 9.9% (2025 brackets at $4,300 / $10,750 / $125,000 single; doubled for joint) under ORS § 316.037. 9.9% top bracket is the 4th- highest state top rate after CA 13.3%, HI 11%, and NY/NJ 10.9-10.75%. Pass-through LLC income flows to OR-resident members via Oregon Schedule OR-K-1. $200K pass-through to a single OR resident = ~$17,800 OR tax. Oregon's PTE-E election (2021 SB 727) allows entity-level 9.9% taxation as a federal SALT-cap workaround — annual election on Form OR-21. Compare to TN 0%, FL 0%, TX 0%, WA 0% (personal), NV 0% — OR is NOT a low-personal-income-tax state.
Oregon craft beverage — #2 US per-capita brewery density + 900 wineries
Oregon hosts ~320 craft breweries — 2nd-highest US per-capita craft brewery density after VT. Rogue Ales (Newport), Deschutes Brewery (Bend), Widmer Brothers (Portland, Craft Brew Alliance), Full Sail (Hood River), Pelican Brewing (Pacific City), Breakside (Portland), Fort George (Astoria), Boneyard (Bend), Crux Fermentation Project (Bend), pFriem (Hood River). Willamette Valley wine country hosts ~900 wineries (#2 US region after California) — Oregon Pinot Noir AVA appellation protection. Hazelnut + hop growing (13% of US hops from Willamette Valley) supply the craft beverage industry. Plus cannabis (legal recreational since Measure 91 2014, OLCC licensed) — Oregon has a mature cannabis LLC ecosystem across cultivation, processing, wholesale, retail, lab testing.
Port of Portland + Columbia River + #1 US timber producer
Port of Portland is the Pacific Northwest's primary deep-water port — ~13M tons annual throughput, 4 marine terminals, auto imports/ exports (Toyota/Honda/Hyundai), Pacific NW grain exports (wheat + soy). Anchors logistics + customs broker + freight forwarder LLC ecosystem. Oregon is also the #1 US timber-producing state by volume (~4B board feet/yr) — Weyerhaeuser, Roseburg Forest Products, Stimson Lumber, Hampton Affiliates. Forestry services LLC opportunity across cutting, hauling, milling, reforestation, forest consulting. Oregon Forest Products Harvest Tax under ORS Chapter 321 applies. Willamette Valley hazelnut production = 99% of US supply.
How to Form an Oregon LLC — 7 Steps
- 1
Choose your LLC name and check availability
Oregon requires the name end with "Limited Liability Company", "Limited Company", "L.L.C.", "LLC", "L.C.", or "LC" under ORS § 63.094. Name must be distinguishable from existing OR entities on the Oregon Business Registry at sos.oregon.gov/ business. Search the registry before filing — a rejected Articles costs time and the filing fee. Prohibited words without regulatory approval: "Bank", "Trust", "Insurance", "Attorney", "CPA". Reserved names: $100 120-day reservation available but most founders skip and file directly.
- 2
Designate a registered agent with Oregon street address
Required under ORS § 63.111. Must be a Oregon-resident individual 18+ or a business entity authorized to transact business in OR with a physical OR street address (no PO boxes, no CMRAs without proper designation). Agent receives service of process, SOS correspondence, Oregon DOR tax notices. Self-serving requires personal presence during business hours and exposes home address on public record. Eleet AI's commercial RA in Oregon is included free with formation year 1, $100/yr after.
- 3
File Articles of Organization with Oregon SOS
$100 filing fee. Oregon SOS Corporation Division at sos.oregon.gov. Online same- day to 2 business days, paper 3-5 business days. Required info: LLC name, registered agent + office, principal place of business, duration (perpetual default), management structure (member-managed or manager- managed), at least one authorized signer name + address. Member names NOT required on Articles (decent privacy) but required on Annual Report for member-managed LLCs. NO paid expedite tier — standard is already fast.
- 4
Obtain a federal EIN from the IRS
Free via IRS.gov. Instant issuance during IRS business hours. Required for business bank account, OR Department of Revenue tax registration, OR Employment Department UI registration, and any federal tax filing. Non-resident non-US founders: IRS Form SS-4 by fax or mail (2-4 weeks) — we handle this for international customers.
- 5
Register for Oregon tax accounts via Oregon Revenue Online
revenueonline.dor.oregon.gov creates the unified OR DOR tax account. Required if hiring (withholding), electing C-Corp treatment, or electing PTE-E (Form OR-21). Oregon Corporate Activity Tax (CAT) registration REQUIRED at $750K+ OR-sourced commercial activity — file Form OR-CAT annually by April 15. NO state sales tax registration needed (Oregon has no general sales tax). Also register with Oregon Employment Department at oregon.gov/employ for SUI + Paid Leave Oregon + Workers' Benefit Fund if hiring. Register TriMet payroll tax if employees work in Multnomah/ Washington/Clackamas counties.
- 6
Register for Portland / Multnomah / city licenses if applicable
If business operates in Portland: register Portland Business License Tax + Multnomah County Business Income Tax via Portland Revenue Bureau at portland.gov/revenue (Form SP or CES). Other cities with business license requirements: Beaverton $30/yr, Hillsboro $40/yr, Tigard $80-$300, Lake Oswego $75-$500, Eugene, Salem, Medford, Corvallis. Industry licensing: Oregon CCB for contractors (any work >$1K requires CCB license under ORS § 701.021), OLCC for alcohol + cannabis, Oregon Medical Board / Nursing Board / State Bar / OSBEELS for professional services. Register Workers' Comp via SAIF or private carrier (required for any employer with 1+ employees under ORS § 656.017).
- 7
Draft operating agreement, open business bank account, set compliance calendar
Operating agreement not legally required in OR under ORS Chapter 63 but strongly recommended — defines member rights, profit distribution, decision-making, dispute resolution, dissolution triggers. Open business bank account with EIN + Articles. Oregon-based options: Umpqua Bank (Columbia Banking System post-2023), US Bank (MN HQ with large OR network), OnPoint Community Credit Union (largest OR credit union). Mark calendar: anniversary-month OR annual report ($100), April 15 OR income tax + CAT + PTE-E (if elected), federal 1065/1120S (Mar 15), federal 1040 (Apr 15), Metro SHS + PFA + Portland Arts Tax if applicable (Apr 15).
Oregon LLC Cost — DIY vs Eleet AI All-In
Apples-to-apples first-year cost comparison. We disclose everything upfront including optional services most people need.
| Cost Component | DIY Low | DIY High | Eleet AI |
|---|---|---|---|
| Oregon SOS Articles of Organization | $100 | $100 | Included |
| Registered agent (year 1) | $0 (self) | $299 | Included |
| Federal EIN | $0 | $0 | Included |
| Operating agreement template | $0 | $99 | Included |
| Oregon DOR + UI registration assistance | $0 | $150 | Included |
| Oregon CAT registration (if >$750K) | $0 | $150 | Included |
| Annual report (due anniversary month) | $100 | $100 | $100 |
| First-year Total | $200 | $898 | $249 |
DIY Low assumes self-serving as registered agent (exposes home address publicly) and skipping operating agreement. DIY High reflects typical commercial RA + operating agreement + OR DOR registration assistance + CAT registration add-ons. Excludes CAT ($250 + 0.57% above $1M), Portland/Multnomah local income/business taxes, city business licenses, Oregon CCB contractor license, industry-specific licenses (OLCC, medical, legal, real estate), personal OR income tax, and workers' comp premiums. Eleet AI $249 all-in covers everything except the anniversary-month annual report ($100 passed through at actual OR SOS cost).
Frequently Asked Questions
How much does it cost to form an Oregon LLC?
Oregon charges a $100 filing fee for Articles of Organization, filed online through the Oregon Secretary of State Corporation Division at sos.oregon.gov. Online processing is same-day to 2 business days — fast enough that Oregon offers NO paid expedite tier. Paper filings accepted at the same $100 fee but take 3-5 business days. Eleet AI charges $249 all-inclusive — covers the $100 state fee, Articles of Organization preparation, filing through sos.oregon.gov, and first-year Oregon registered agent service. DIY realistic totals land $200-$400 in year one after adding commercial registered agent service ($100-$299/yr). BUT — and this is the part most Oregon guides mislead on — Oregon's TRUE annual state obligation is NOT just the $100 filing + $100 annual report. Every Oregon-active LLC with commercial activity over $1M/yr owes the Corporate Activity Tax (CAT) under ORS Chapter 317A — $250 + 0.57% of Oregon-sourced commercial activity above $1M. An Oregon LLC with $5M of Oregon-sourced activity pays CAT = $250 + 0.57% × $4M = $23,050/yr. Lifetime 10-year Oregon SOS compliance alone (ignoring CAT) is $100 formation + $1,000 in annual reports = $1,100 minimum — cheap in isolation. But if your LLC crosses the $1M CAT threshold, plan for the CAT as the dominant Oregon cost. We disclose it.
What is the Oregon Corporate Activity Tax (CAT) and does my LLC have to pay it?
The Oregon Corporate Activity Tax (CAT) under ORS Chapter 317A (enacted 2020 via HB 3427, the Student Success Act, effective Jan 1, 2020) is an entity-level gross-receipts-style tax on commercial activity sourced to Oregon. The CAT applies to all business forms — including partnership-taxed LLCs, S-Corps, C-Corps, and sole proprietorships — once Oregon commercial activity exceeds $750,000 (registration threshold) and $1,000,000 (tax threshold). Calculation: Oregon-sourced commercial activity − 35% subtraction for cost of inputs or labor (whichever is greater) − $1M = taxable CAT base. Tax = $250 + 0.57% × taxable CAT base. "Commercial activity" is essentially gross receipts from Oregon-sourced transactions, with exemptions for groceries, motor fuel sold at retail, hospital services, dividends, interest, sale of capital assets, and export sales outside Oregon. A single-member LLC with $800K Oregon-sourced activity pays $0 CAT (under the $1M threshold but must register since over $750K). An Oregon LLC with $2M Oregon-sourced activity pays CAT = $250 + 0.57% × ($2M − $1M − 35% subtraction) = $250 + 0.57% × $650K = $250 + $3,705 = $3,955. An Oregon LLC with $10M Oregon-sourced activity pays CAT = $250 + 0.57% × ($10M − $1M − 35% subtraction) = $250 + 0.57% × $5.85M = $250 + $33,345 = $33,595. High-revenue Oregon-active LLCs face the CAT as their largest state-level tax cost — larger than the personal income tax flow-through for most pass-through LLCs. Filed on Oregon Form OR-CAT annually by April 15 (calendar year). Most competitor Oregon formation guides skip the CAT entirely or mention it only as a footnote. We treat it as a first-class obligation because for mid-to-large Oregon LLCs it is THE dominant state tax.
Does an Oregon LLC have an annual report?
Yes. Oregon requires an annual report due by the end of the LLC's anniversary month each year under ORS § 63.787, with a $100 filing fee. Anniversary month = the month the Articles of Organization were originally filed with Oregon SOS. An LLC formed June 15 has an annual report due by June 30 every year; an LLC formed October 3 has annual report due by October 31 every year. File online through Oregon SOS Corporation Division at sos.oregon.gov. The report confirms the LLC's registered agent, registered office, principal place of business, and — this is where Oregon differs from many states — the LLC must list member names and addresses (for member-managed LLCs) or manager names and addresses (for manager-managed LLCs) on the annual report. This means member privacy erodes after year 1 compared to WY or NM where annual reports don't require member disclosure. Late filings trigger administrative dissolution if the LLC fails to file within 45 days past the deadline (ORS § 63.647). Administratively dissolved LLCs can be reinstated within 5 years by filing past-due reports + paying all fees + $100 reinstatement fee. Eleet AI's Oregon registered agent service reminds customers of annual report deadlines 60/30/7 days out so nothing slips.
Does an Oregon LLC need a registered agent?
Yes — every Oregon LLC must continuously maintain a registered agent with a physical Oregon street address under ORS § 63.111. No P.O. boxes, no commercial mail-receiving addresses without proper CMRA designation, no out-of-state addresses. The agent receives service of process, Oregon SOS correspondence, Oregon Department of Revenue tax notices, and legal filings on behalf of the LLC during normal business hours. Eligibility: (a) an Oregon-resident individual age 18+ with an OR street address, OR (b) a domestic or foreign business entity authorized to transact business in Oregon with an OR street address. The registered agent's name and address appear on public filings (Articles of Organization, annual reports, any amendments) and are searchable via the Oregon Business Registry at sos.oregon.gov/business. You can serve as your own registered agent if you're an OR resident available during business hours — but your home address becomes public record, indexed by process servers, collection agencies, solicitors, and data brokers. You must also be physically present at that address during business hours — no vacations or business travel without a backup. Most OR founders use a commercial registered agent for privacy and reliability. Eleet AI's Oregon registered agent service is included free in year one with formation, then $100/yr after.
How long does it take to form an Oregon LLC?
Online filings through Oregon SOS Corporation Division at sos.oregon.gov typically process same-day to 2 business days during standard processing. Because standard is already fast, there is NO paid expedite tier in Oregon. Paper filings mailed to the Oregon SOS office in Salem are accepted at the same $100 fee but take 3-5 business days from mail receipt. Eleet AI files online through sos.oregon.gov by default. After Articles of Organization approval, budget another 1-2 weeks for EIN issuance (instant online through IRS.gov during IRS business hours), 1-2 weeks for Oregon Department of Revenue tax account registration via revenueonline.dor.oregon.gov (combined OR income tax + PTE-E election + CAT registration if over $750K), 1 week for Oregon Employment Department UI registration at oregon.gov/employ if hiring, and 2-4 weeks for local licensing if applicable (Portland Bureau of Revenue + Financial Services, Multnomah County Business Income Tax, City of Bend, City of Eugene, City of Salem, etc).
What are the state taxes on an Oregon LLC?
Oregon has a high-rate personal income tax regime, a unique gross-receipts CAT, and NO state sales tax — an unusual combination. (1) State personal income tax — graduated 4.75% / 6.75% / 8.75% / 9.9% (2025 brackets at $4,300 / $10,750 / $125,000 single income, doubled for joint) under ORS § 316.037. 9.9% top bracket is the 4th-highest state top rate in the US after CA 13.3%, HI 11%, and NY 10.9% (tied with NJ). Pass-through LLC income flows to OR-resident members via Oregon Schedule OR-K-1 on Form OR-65 (partnership) or OR-20-S (S-Corp). $200,000 pass-through income to an OR-resident single member = ~$17,800 OR state tax at combined brackets. (2) Oregon Corporate Activity Tax (CAT) — 0.57% on Oregon-sourced commercial activity above $1M plus $250 base, with 35% cost subtraction. See the separate CAT FAQ — for mid-to-large OR LLCs this is the dominant state tax. (3) Corporate Income Tax — 6.6% on first $1M / 7.6% above $1M of Oregon-sourced income, applies ONLY to LLCs that affirmatively elect C-Corp treatment via federal Form 8832. Partnership-taxed and disregarded-entity LLCs don't owe OR entity-level corporate income tax (but still owe CAT and flow-through personal income tax). Corporate minimum $150-$100,000 based on OR sales. (4) Pass-Through Entity Elective (PTE-E) tax — under 2021 SB 727, partnership-taxed LLCs and S-Corps can elect to pay OR tax at the entity level at 9.9% on distributive share of OR-source income apportioned to non-corporate members. Federal SALT-cap workaround under TCJA 2017 — entity-level tax is deductible on the federal return, bypassing the $10,000 individual cap. Annual election on Oregon Form OR-21. (5) NO STATE SALES TAX — Oregon is one of only 5 US states with no general sales tax (AK, DE, MT, NH, OR). Huge advantage for e-commerce + retail LLCs selling to OR customers (0% OR tax on B2C sales) — but see CAT above, which partially offsets on high-volume LLCs. (6) Withholding tax — required for LLCs with OR employees; quarterly withholding payments via Oregon Department of Revenue on Form OR-OTC-V. (7) Unemployment Insurance — required via Oregon Employment Department at oregon.gov/employ if hiring OR employees. (8) Oregon Paid Leave (Paid Leave Oregon) — 1% payroll tax split 40% employer / 60% employee, enacted 2019 SB 1, effective 2023+. Provides up to 12 weeks paid leave for family/medical/safe reasons. (9) TriMet Transit District payroll tax — 0.8137% (2025) on wages paid for services performed within the TriMet district (essentially Multnomah + Washington + Clackamas counties) under ORS § 267.385. Self-employed also owe the TriMet self-employment tax on OR-source business income within TriMet. (10) Lane Transit District (LTD) payroll tax — 0.79% (2025) for services performed in Lane County (Eugene/Springfield). (11) Workers' Compensation insurance — required under ORS § 656.017 for any OR employer with at least 1 employee (lower threshold than most states, matches KY and MS). (12) Industry-specific taxes: motor fuel (ORS 319), alcohol (OLCC wholesale privilege tax + beer/wine tax), tobacco, cannabis (17% state sales tax + local 3% optional on recreational cannabis — enacted Measure 91 2014 + Measure 109 2020). (13) Forest Products Harvest Tax + Oregon Forest Products Harvest Tax — applies to LLCs harvesting commercial timber on Oregon lands under ORS Chapter 321. (14) Local Portland/Multnomah stacking — see separate FAQ. The CAT + 9.9% personal income flow-through + Portland local stacking are the three Oregon tax surprises that every new LLC operator must plan for.
What are the Portland and Multnomah County local taxes I need to know about?
Portland / Multnomah County is one of the most heavily-taxed metro areas in the US outside NYC — layered local income + business taxes stack on top of Oregon's already-high 9.9% top state bracket. Combined marginal rates for high-income Portland residents exceed 14% state + local income tax. Every Oregon LLC with Portland or Multnomah activity must evaluate this stack: (1) Portland Arts Tax — $35/yr flat per adult Portland resident with >$1k annual income. Personal tax, not business, but applies to LLC owner-residents. (2) Metro Supportive Housing Services (SHS) Personal Income Tax — 1% on personal income above $125K single / $200K joint, enacted 2020 Metro Measure 26-210, applies to residents of Multnomah + Washington + Clackamas counties and to non-residents earning income sourced to the 3-county Metro district. Filed annually on Metro Form SHS. (3) Multnomah County Preschool For All (PFA) Personal Income Tax — 1.5% on personal income above $125K single / $200K joint, 3.0% above $250K / $400K — enacted 2020 Measure 26-214, applies to Multnomah County residents and to non-residents with Multnomah-source income. Filed annually on Multnomah Form PFA. (4) City of Portland Business License Tax — 2.6% on Portland-apportioned net income of businesses operating within Portland city limits. Minimum $100/yr. Filed with Portland Revenue Bureau on Form SP or CES. (5) Multnomah County Business Income Tax — 2.0% on Multnomah-apportioned net income of businesses operating within Multnomah County (broader than Portland city limits, includes Gresham, Fairview, Troutdale, Wood Village). Minimum $100/yr. Filed with Portland Revenue Bureau (administers both city and county business taxes) on Form SP or CES. (6) Clean Energy Surcharge — 1% on Portland-apportioned retail gross receipts >$1B for large retailers (applies to very large businesses only, enacted 2018 Measure 26-201). (7) Oregon + Portland combined marginal rates for a Portland resident single filer earning $300K: OR 9.9% + Metro SHS 1% + Multnomah PFA 3% = 13.9% combined state+local income rate, PLUS the federal 32% = ~45.9% marginal. An LLC operating in Portland with $500K net income pays: $13,000 (2.6% Portland) + $10,000 (2.0% Multnomah County) = $23,000/yr in combined Portland local business taxes, before state + federal. This is why many tech founders and consumer-brand founders who could live anywhere actively choose NOT to reside in Portland despite the cultural appeal. We flag this honestly — if you're considering relocating to Portland to run an Oregon LLC, run the math first.
Why is Oregon a good state for Nike + Intel + Silicon Forest supplier LLCs?
Because Oregon hosts three of the densest industrial ecosystems in the Pacific Northwest: Nike World Headquarters Beaverton (the largest athletic apparel + footwear brand globally), Intel Ronler Acres Hillsboro (Intel's LARGEST global manufacturing campus, ~22K Oregon employees), and Silicon Forest (Hillsboro/Beaverton/Tigard/Wilsonville tech cluster). (1) Nike World HQ Beaverton — Fortune 500 #85 (~$51B revenue 2024), ~38,000 employees globally + ~12,000 Oregon employees on the 400+ acre Beaverton campus (Washington County). World's largest athletic apparel + footwear + equipment brand (Nike + Jordan + Converse subsidiaries). Anchors a Tier-1/Tier-2/Tier-3 supplier-LLC ecosystem: design services, materials sourcing, prototype sampling, retail experience design, athlete relations, marketing services, sports-specific product testing, data science, software + app development, corporate travel services, event production, legal services, accounting, real estate, and corporate-dining / catering / fitness / wellness services for the Beaverton campus itself. (2) Intel Ronler Acres Hillsboro — INTEL'S LARGEST GLOBAL MANUFACTURING CAMPUS, 4 fabs (D1X, D1D, D1C, RA3), ~22K Oregon employees, >$65B cumulative investment since 1974. D1X is Intel's flagship advanced-node R&D fab where the Intel 18A + Intel 14A process nodes are developed and qualified — the global center of Intel's process R&D. Tier-1 semiconductor supplier LLC opportunities: equipment OEM field service (Applied Materials, KLA, Lam Research, ASML, Tokyo Electron onsite service contracts — Lam and Applied Materials each have major OR operations, Lam Research is headquartered in Tualatin), gas + chemical supply (Air Products, Linde, Praxair), metrology + QA contract services, cleanroom construction + service, photolithography mask supply, wafer handling equipment, fab tool installation + qualification, process consulting, semiconductor equipment refurbishment. Intel + supplier density puts Hillsboro alongside Austin and Phoenix as a top-tier US semiconductor hub. (3) Silicon Forest cluster — beyond Intel, the Hillsboro/Beaverton/Tigard/Wilsonville Silicon Forest hosts: Lattice Semiconductor (Hillsboro HQ, FPGAs), Mentor Graphics / Siemens EDA (Wilsonville HQ, EDA software for chip design), Tektronix (Beaverton, Fortive subsidiary, test and measurement equipment), FLIR Systems (Wilsonville, Teledyne subsidiary, thermal imaging cameras and drones), Lam Research (Tualatin campus, semiconductor etch and deposition equipment), Analog Devices (Beaverton post-Maxim Integrated acquisition 2021), Synopsys (Hillsboro, EDA software), NVIDIA (Portland satellite office), Jama Software (Portland), New Relic (Portland, application monitoring), Puppet (Portland, DevOps automation). Combined ~70,000 Silicon Forest tech jobs. Supplier LLC ecosystem for software + semi + test equipment + EDA rivals Austin or RTP. (4) Adidas North America HQ Portland — ~1,200 OR employees, anchors Portland athletic brand cluster alongside Nike. (5) Columbia Sportswear HQ Portland — Fortune 500 #487, ~4,500 employees, outdoor apparel + footwear. (6) Precision Castparts — Portland HQ, Berkshire Hathaway subsidiary acquired 2015 for $37.2B, aerospace superalloy castings for Boeing + Airbus + GE Aviation + Pratt & Whitney + Rolls-Royce engines. (7) Lithia Motors Medford — Fortune 500 #140, 2nd-largest US new-car retailer (~400 dealerships across 30 states). (8) Willamette Valley wine country (~900 wineries, #2 US region after CA, Oregon Pinot Noir AVA appellation protection). (9) Oregon craft beverage (~320 breweries, 2nd-highest US per-capita craft brewery density after VT). (10) Port of Portland deep-water + Columbia River (auto imports/exports Toyota/Honda/Hyundai, Pacific Northwest grain exports). (11) Timber + forestry (#1 US timber-producing state by volume, Weyerhaeuser + Roseburg Forest Products + Stimson Lumber + Hampton Affiliates). For founders with genuine Oregon business activity aligned with these ecosystems, Oregon is a legitimate home state — especially if your business is sales-tax-sensitive (Oregon's 0% sales tax is a real B2C advantage vs WA or CA).
Does Oregon recognize series LLCs?
No. Oregon does NOT recognize series LLCs under ORS Chapter 63. Real estate investors, multi-property operators, and holding companies who want statutory series-LLC liability segregation must form in one of the series-LLC-permitted states — Delaware (Del. Code Ann. tit. 6 § 18-215, the original series LLC state), Illinois (805 ILCS 180/37-40), Texas (Tex. Bus. Orgs. Code § 101.601), Iowa, Nevada, Oklahoma, Tennessee, Utah, Alabama, Virginia, Wyoming, Wisconsin (2023+), Kentucky (KRS § 275.125) — and then foreign-qualify in Oregon to operate there. This is an important design decision: if you have multiple Oregon rental properties or multi-asset operations and want per-property liability isolation, DO NOT form an Oregon LLC and expect series LLC protection — it doesn't exist in ORS. Options: (a) form separate parallel Oregon LLCs per property ($100 × N filing + $100/yr × N annual reports — expensive), (b) form a Delaware or Wyoming series LLC parent and foreign-qualify in Oregon (filing fees in 2 states but one series structure), or (c) rely on operating agreement + insurance + structural separation without statutory series protection. For highest-asset-protection real estate structures, most OR multi-property investors use Delaware series LLCs + Oregon foreign qualification + property-specific insurance + proper operating agreements. Eleet AI can form a Delaware or Wyoming series LLC + register as foreign in Oregon as a combined package.
Can I form an Oregon LLC if I don't live in Oregon?
Yes. Oregon welcomes non-resident LLC formations, and Oregon SOS Corporation Division processes filings from all 50 states and international founders. The only Oregon-resident requirement is the registered agent — commercial agents (like Eleet AI) satisfy this requirement. However, consider the foreign-qualification trap and the high Oregon personal + CAT tax exposure: (1) if you actually operate your business mainly in another state (employees there, storefront there, services delivered from there), that state will likely require you to register your Oregon LLC as a "foreign LLC" in the operating state, adding another filing fee, another registered agent, and another annual report. (2) If you do genuinely operate in Oregon, the 9.9% top personal income tax + CAT above $1M + potentially Portland stacking mean Oregon is NOT a low-tax jurisdiction for high-income founders — despite the 0% sales tax headline. (3) For pure anonymous holding LLCs with no actual Oregon operations, WY ($100 + $60/yr anonymous under W.S. § 17-29-503), NM ($50 + $0 annual + anonymous), or MO ($50 + $0 annual + $0 franchise) are much cheaper. Oregon's strongest non-resident use cases: (1) genuine OR economic substance — Silicon Forest semiconductor supplier LLCs in Hillsboro (Intel + Lam + Tektronix + Lattice ecosystem); (2) Nike / Adidas / Columbia Sportswear athletic apparel supplier LLCs in Beaverton/Portland; (3) Precision Castparts aerospace superalloy supplier LLCs in Portland; (4) Willamette Valley wine/winery/vineyard/agriculture LLCs in Yamhill/Polk/Marion/Benton/Lane counties; (5) Willamette Valley hop growers + hazelnut growers supplying the craft beverage industry; (6) Oregon timber + forestry service LLCs (cutting, hauling, milling, reforestation) in Coos/Douglas/Klamath/Lake/Lane/Linn/Tillamook/Yamhill counties; (7) Port of Portland logistics + customs broker + freight forwarder LLCs; (8) Coastal tourism + hospitality LLCs (Cannon Beach, Seaside, Newport, Lincoln City, Florence, Bandon); (9) Bend / Central Oregon adventure tourism + outdoor recreation + real estate LLCs; (10) Eugene / Corvallis + U of O / OSU university-spinout LLCs; (11) Medford / Ashland / Rogue Valley wine + cannabis + tourism LLCs; (12) founders relocating to Oregon for genuine residency. If you just want an anonymous pure holding LLC with no Oregon operations and lowest cost is the primary goal, Wyoming, New Mexico, or Missouri are better choices — each saves $900+/yr on the 9.9% personal + potentially CAT vs Oregon. Oregon's true edge shows up when you have genuine Oregon business activity that benefits from proximity to the Nike/Intel/Silicon Forest/agriculture/timber ecosystems AND you prefer 0% sales tax on B2C OR sales to offset the 9.9% personal.
Do I need a local business license for my Oregon LLC?
It depends on the city/county and business activity. Oregon has no state-level general business license (unlike WA's UBI), but most cities and some counties require local business licenses. Key metros: (1) Portland — City of Portland Business License Tax registration via Portland Revenue Bureau + Financial Services at portland.gov/revenue. This is both a tax and a license — 2.6% net income tax + business license registration. Combined with Multnomah County Business Income Tax 2.0%. Industry-specific licenses (food service via Multnomah Health Department, contractor via OR CCB, alcohol via OLCC). (2) Beaverton — city business license $30/yr (Nike HQ city, Washington County). (3) Hillsboro — city business license $40/yr (Intel Silicon Forest city, Washington County). (4) Tigard — city business license $80-$300 based on employees. (5) Lake Oswego — city business license $75-$500 based on revenue. (6) Eugene — city business license registration required via eugene-or.gov. (7) Salem (state capital) — city business license required. (8) Bend — no general city business license but industry-specific registration. (9) Medford — city business license required. (10) Corvallis — city business license required. Industry-specific state licensing: professional services (medicine via Oregon Medical Board, nursing via Oregon State Board of Nursing, law via Oregon State Bar, engineering via OSBEELS, architecture via Oregon Board of Architect Examiners, dentistry via Oregon Board of Dentistry, pharmacy via Oregon Board of Pharmacy, real estate via Oregon Real Estate Agency, cosmetology via Oregon Health Licensing Office, construction contractor via Oregon CCB — Construction Contractors Board, plumbing/electrical/HVAC via Oregon Building Codes Division). Alcohol via Oregon Liquor and Cannabis Commission (OLCC) at oregon.gov/olcc — wholesale privilege licensing + retail + winery + distillery + brewery licenses separate. Cannabis via OLCC marijuana licensing — recreational cannabis legal since Measure 91 (2014). Industry + local licensing is separate from LLC formation — the $100 SOS fee does NOT include any local or industry license or OLCC license. Oregon CCB licensing is particularly important — any contracting work over $1,000 requires an OR CCB license under ORS § 701.021, this includes general contractors, residential contractors, commercial contractors, home inspectors, locksmiths.
What do I need to do after forming my Oregon LLC?
After Oregon SOS approves your Articles of Organization: (1) Apply for a federal EIN at IRS.gov — free, takes 5 minutes online. You need the EIN before opening a business bank account, registering for OR tax accounts, hiring employees, or filing federal tax returns. (2) Register for Oregon tax accounts via Oregon Revenue Online at revenueonline.dor.oregon.gov — creates unified OR Department of Revenue tax account spanning: Oregon Corporate Income Tax Account (if C-Corp-elected), Oregon Withholding Account (if hiring), Pass-Through Entity Elective (PTE-E) election (optional, annual on Form OR-21), and Oregon Corporate Activity Tax (CAT) registration (REQUIRED if OR commercial activity exceeds $750,000/yr). Oregon has NO state sales tax so no sales tax account to register. (3) Register with Oregon Employment Department at oregon.gov/employ — required if hiring OR employees; creates employer account for State Unemployment Insurance (SUI) + Paid Leave Oregon + Workers' Benefit Fund. (4) Register for Workers' Compensation insurance — Oregon requires workers' comp for ANY employer with at least 1 employee under ORS § 656.017 (one of the lowest-threshold requirements in the US — matches KY and MS). Procure through OR DCBS-approved carriers at saif.com (SAIF Corporation, Oregon's state-chartered workers' comp insurer) or private carriers. (5) Register with TriMet Transit District payroll tax at Oregon DOR if employees work within Multnomah/Washington/Clackamas counties (0.8137% payroll tax 2025) under ORS § 267.385. (6) Register with Lane Transit District (LTD) if employees work in Lane County (0.79% payroll tax 2025). (7) Register with Metro SHS Personal Income Tax / Multnomah PFA Personal Income Tax / Portland Arts Tax if owner-member resides in those jurisdictions (personal tax filings via Portland Revenue Bureau + Metro). (8) Register with Portland Business License + Multnomah County Business Income Tax if business operates in Portland/Multnomah County — filed together with Portland Revenue Bureau on Form SP or CES. (9) Obtain any applicable city business license — Beaverton, Hillsboro, Tigard, Lake Oswego, Eugene, Salem, Bend, Medford, etc. (10) Obtain industry-specific licensing through Oregon professional boards or agencies — medicine via Oregon Medical Board, nursing via Oregon State Board of Nursing, law via Oregon State Bar, engineering via OSBEELS, construction contractor via Oregon CCB (any contract work >$1,000 under ORS § 701.021), plumbing/electrical/HVAC via Oregon Building Codes Division, real estate via Oregon Real Estate Agency, alcohol via OLCC, cannabis via OLCC marijuana division. For SILICON FOREST semiconductor LLCs — SEMI industry certification + Intel/Lam/AMAT/KLA supplier qualification separate. For NIKE/ADIDAS/COLUMBIA supplier LLCs — brand-specific supplier qualification + sustainability certifications (Nike Supplier Code of Conduct, Higg Index, Bluesign). For WINERY / BREWERY / DISTILLERY LLCs — OLCC licensing + federal TTB Federal Basic Permit under 27 CFR Part 1 at ttb.gov + Oregon Dept of Agriculture food handling. For WILLAMETTE VALLEY PINOT NOIR wineries — Oregon Pinot Noir appellation protection under 27 CFR § 9 and Oregon Wine Board registration. For TIMBER/FORESTRY LLCs — Oregon Department of Forestry registration + Oregon Forest Products Harvest Tax + federal endangered-species compliance. (11) Open a business bank account using your EIN and the OR Articles of Organization. Oregon-based bank options: Umpqua Bank (Roseburg HQ, largest OR-based community bank, now part of Columbia Banking System post-2023 merger), Columbia Banking System (Tacoma-Oregon regional presence), Washington Federal (Seattle HQ, large OR footprint), Oregon Pacific Bank (Florence HQ, small-business focused), People's Bank of Commerce (Medford HQ). Regional options: US Bank (Minneapolis HQ, large OR branch network), JPMorgan Chase, Wells Fargo, Bank of America. Credit unions: OnPoint Community Credit Union (Portland-based, largest OR credit union), Advantis Credit Union (Portland), SELCO Community Credit Union (Eugene). Neobanks (Mercury, Relay, Bluevine) for e-commerce LLCs. (12) Draft an operating agreement defining member rights, profit distribution, decision-making, dispute resolution, and dissolution triggers — not legally required in OR under ORS Chapter 63 but strongly recommended. (13) Purchase general liability + product liability insurance. For Nike/Adidas supplier LLCs, brand-specific supplier-quality agreements typically require $2M+ general liability + product liability + worker compliance (FLSA + child labor + forced labor audits). For Intel/Silicon Forest semiconductor supplier LLCs, IEC/ISO 9001 + IATF 16949 + SEMI industry certifications + typically $5M+ general liability. For cannabis LLCs, OLCC-required general liability + product liability with higher minimums. (14) Mark calendar for OR annual report (anniversary month end) + OR income/CAT tax (April 15) + Metro SHS + Multnomah PFA (April 15) + Portland Business License / Multnomah Business Income (April 15) + federal 1065 or 1120S (March 15) + federal 1040 (April 15). Eleet AI's welcome packet walks every Oregon LLC customer through all 14 post-formation steps with links, deadlines, and city-specific guidance.
Related guides
Washington LLC Formation
B&O gross-receipts tax vs OR CAT — which is better? WA across the Columbia River.
California LLC Formation
$800/yr franchise tax + 13.3% top personal. The West Coast high-tax comparison.
Wyoming LLC Formation
The low-cost anonymous alternative for non-resident OR founders.
Best State to Form an LLC
How OR stacks up vs WY, DE, TX, FL on fees, taxes, and privacy.
How Much Does an LLC Cost?
State-by-state filing fees + hidden costs like OR's CAT and Portland stacking.
All Resources
32 state formation guides + compliance playbooks + cost comparisons.
Ready to form your Oregon LLC?
Set up your registered agent in minutes. AI first, human-supervised.
Form Oregon LLC — $249 All-In