Stay compliant in Oregon

Oregon’s recurring dates are an anniversary report for the company, income tax in the spring, a commercial-activity return if you owe one, and employer accounts if you have people on the payroll. The report notice should come from the Corporation Division. Keep the registered agent address current so the notice arrives.

What’s different in Oregon

• The report is due on your anniversary, not on one day for every business. An LLC or business corporation pays $100⁴.
• A C corporation’s Oregon return follows the federal return by a month. The calendar-year example is May 15 when a calendar-year federal C corporation return is due April 15⁸.
• Workers’ compensation starts with one subject worker. The exceptions are in a statute this page does not copy.
• The minimum wage is three rates, and tips cannot make up the difference.

Do this

1. File the annual report on the anniversary. An LLC or business corporation pays $100. A nonprofit pays $50¹⁵. An LLC or corporation formed in another state pays $275¹⁶. The due date is the anniversary of the original filing³. File at sos.oregon.gov/renew⁴. The business name cannot be changed on the renewal. That is a separate amendment.
2. Use the notice, and ignore the lookalike. The official notice has the state seal, the words Secretary of State Corporation Division, and the phone number 503-986-2200. The Secretary of State warns about a lookalike mailing from Workplace Compliance Services (W.C.S.) or C.P.S., a private company that is not affiliated with the Secretary of State. One Secretary of State page says the notice goes out about 45 days before the due date³. Another says about 50 days before the anniversary⁴.* The due date on both pages is the anniversary. Use the date on your notice.
3. If you miss it, do not wait for the company to vanish on the anniversary. Under the statute, the Secretary of State may start a dissolution proceeding if the annual report is not delivered when due, fees go unpaid, or the LLC has no registered agent. The company then has 45 days after written notice to correct the ground. After a dissolution, you can apply for reinstatement within five years from the date of dissolution⁶. The name must still be available, or you have to change it to reinstate. You pay a reinstatement fee along with the missed annual fees. The reinstatement page does not print the amount.* Check the form for it. Online reinstatement covers a business inactive less than 5⁵ years.
4. Renew an assumed business name every two years. The renewal is $50¹⁵. The original filing is good for 2 years¹⁷. Details are on Register your business.
5. File income tax. People: generally April 15. The rates are 4.75 percent, then 6.75 percent, then 8.75 percent, then 9.9 percent on income above the third bracket¹⁸. The dollar bands are on the year’s rate chart, not on this page.* C corporations: 6.6% on the lower band and 7.6% above it, plus $66,000. The return is due the 15th day of the month after the federal corporation return is due. For a calendar-year filer, that is May 15 when a calendar-year federal C corporation return is due April 15. The minimum is between $150 and $100,000, depending on Oregon sales, when that minimum is greater than the tax calculated from the rates¹⁹. The sales bands are in ORS 317.090 and the Form OR-20 instructions. S corporations doing business in Oregon: $150, due April 15 when a calendar-year federal S corporation return is due March 15⁸. Pass-through owners: Income and losses of a pass-through entity pass through to its owners. An electing partnership or S corporation files Form OR-21, due April 15, or October 15 if you have an extension. A return after that date, including the extension, is not accepted, and then there is no election. For the 2026 tax year only, the first and second quarterly payments are both due June 15.⁹
6. File the Corporate Activity Tax if you are over the line. A business or unitary group with more than $1 million of Oregon commercial activity must file a return. Only a taxpayer with more than $1 million of taxable Oregon commercial activity has a payment obligation. The tax is $250 plus 0.57 percent of taxable Oregon commercial activity over $1 million. The return is due the 15th day of the fourth month after the tax year ends. Registration starts earlier, at $750,000⁷. Get your tax IDs has the penalty for registering late.
7. If you operate in Portland or Multnomah County, file the local business tax return. The Revenue Division return is due at the same time as the federal and state income tax returns, generally April 15 for a calendar-year filer. A business that qualifies for a City of Portland or Multnomah County exemption still files a business tax return¹.
8. If you collect lodging tax, file it every quarter. Returns and payments are due the last day of the month after each calendar quarter. The rate is 1.5 percent for stays ending on or before December 31, 2026, and 2.75 percent for nights beginning on or after January 1, 2027. For a stay crossing from 2026 into 2027, charge 1.5 percent on nights starting in 2026 and 2.75 percent on nights starting in 2027, even if it is one reservation. Lodging receipts must list the additional 1.25 percent separately as a “nature conservation fee”². The lodging tax page lists which local lodging taxes are filed on the same return.
9. If you have employees, file the combined payroll report on the 2026 dates. They are April 30, 2026, July 31, 2026, November 2, 2026, and February 1, 2027. If the due date is a weekend or holiday, the report is due the next business day. Unemployment is due on the first $56,700 of wages, at 2.4% for a new employer, inside a range of 0.9% to 5.4%, plus the 0.135% offset the rate page lists for each 2026 quarter. Paid Leave is 1% up to $184,500¹¹. An employer with fewer than 25 employees on average does not pay the employer portion unless it receives an assistance grant. It still withholds the employee portion. Employer size counts employees in Oregon and employees outside the state.¹² A sole corporate officer cannot elect out of Paid Leave. Withhold statewide transit tax at one-tenth of 1 percent (0.001)²⁰. Report new hires and rehires within 20¹⁰ days.
10. Renew the local license and any trade license on their own dates. City licenses, a contractor license, a food exemption, and an alcohol license are on Licenses and permits.
11. Replace a registered agent who leaves. The resigning agent must still accept service for 30 days. If you do not name a new agent, the business will be administratively dissolved.²¹ The change itself is no fee¹⁵.

Employer rules

Workers’ compensation: An employer with one or more subject workers must buy a workers' compensation policy. The exceptions are the workers listed in ORS 656.027.¹⁴ The coverage page points to that statute and does not copy the list. Read it before you treat a worker as exempt. Going without coverage when you need it can mean civil penalties, and the business can owe the claim costs.

Minimum wage, from the Bureau of Labor and Industries, for July 1, 2026, through June 30, 2027: $16.80 an hour for work inside the urban growth boundary, including parts of Clackamas, Multnomah, and Washington counties. $15.55 an hour for Benton, Clatsop, Columbia, Deschutes, Hood River, Jackson, Josephine, Lane, Lincoln, Linn, Marion, Polk, Tillamook, Wasco, and Yamhill, plus the parts of Clackamas, Multnomah, and Washington outside the urban growth boundary. $14.55 an hour for Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa, and Wheeler. Tips cannot be counted toward the minimum wage.¹³ The rates change on July 1 when inflation requires it. Check the bureau’s page for the next period’s rates.

Paid Leave and unemployment are on Get your tax IDs, including the under-25 employer rule and the new-employer rate. The Workers’ Benefit Fund assessment for 2026 is 0.018, described as an hourly assessment based on hours worked by paid individuals subject to it. The quarter’s assessment is the hours worked by those workers in the quarter times the rate, rounded down to the nearest cent. The employer pays half and deducts half from the worker's wages.¹⁰

What you get back

A filed annual report, filed tax returns, and current employer accounts. If the report is missed long enough for the Secretary of State to dissolve the company, the name can be lost and the reinstatement window is within five years from the date of dissolution⁶. The notice is the date to trust when two Secretary of State sentences do not match.