Oregon · Corporation
How to Start a Corporation in Oregon
Oregon's filing fee is simple. The registered office rule is where shortcuts fail.
See the stepsShort answer
To start a corporation in Oregon, file Articles of Incorporation with the Secretary of State for a nonrefundable $100. At checkout that is $100 for Oregon plus $123.75 for our formation, $223.75 before card processing. Your registered office must be a real street address where process can be served, not a mail-forwarding service or virtual office. The annual report is $100 a year.
Last checked .How do I incorporate in Oregon, step by step?
Oregon is strict about your registered office. It must be a physical street address where process can be served, and cannot be a commercial mail receiving agency, a mail forwarding business or a virtual office. Many founders use exactly those, so settle the address and agent first.
Choose and check the name
Your name must contain corporation, incorporated, company or limited, or an abbreviation of one of them, and be distinguishable on the Secretary of State's records. Search the Business Registry before you file. See the Oregon name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation - business/professional
File the Articles of Incorporation - Business/Professional with Oregon. The fee at our checkout is $100. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
An Oregon board must have at least one director, and the officers must include a president and a secretary. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Before you pay wages, open a payroll withholding account with the state’s tax department, and a sales tax account if you sell taxable goods or services.
File the annual report
Put the first deadline on your calendar before you file anything else. See the Oregon annual report page and the filings below.
How much does it cost to incorporate in Oregon?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $100 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $223.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $278.20 | At filing |
| With the Day-One Bundle | $322 | At filing |
| Annual report (each year) | $100 5 | by the corporation's anniversary (the date the articles were filed), each year |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. Oregon's fees are the same whoever files.
Oregon at a glance
| Question | Oregon |
|---|---|
| Formation filing and state fee | Articles of Incorporation - Business/Professional, $100 1 |
| Name rule | Must contain corporation, incorporated, company or limited, or an abbreviation 2 |
| Registered agent | Registered agent at a physical street address in Oregon; not a commercial mail receiving agency, mail forwarding business or virtual office 3 |
| Directors and officers | At least 1 director; officers: a president and a secretary (one individual may hold more than one office) 4 |
| Annual report | Annual report, $100, due by the corporation's anniversary (the date the articles were filed), each year 5 |
| Corporate income tax | 6.6% to 7.6%, graduated 6 |
Do I need a registered agent in Oregon?
An Oregon registered office must be a physical street address where process can be served, and cannot be a commercial mail receiving agency, a mail forwarding business or a virtual office. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Oregon registered agent rules.
What goes in the Oregon articles of incorporation - business/professional?
File Articles of Incorporation with the Corporation Division. The fee is a nonrefundable $100. The articles give the name, the number of authorized shares, the initial registered office and agent, and each incorporator's name and address.
Which annual reports and franchise taxes will a Oregon corporation owe?
The annual report ($100) is due by the corporation's anniversary. It lists the registered agent, the principal office, the president and the secretary, and the primary business activity. The board needs at least one director, and officers must include a president and a secretary. One person can hold both.
- An Oregon domestic business corporation files an annual report with the Secretary of State by its anniversary each year; the statutory fee is $100. 5
- Oregon taxes C corporation income at 6.6% up to $1 million and 7.6% on the part above it (plus $66,000), and excise tax filers also owe a minimum tax. 6
How do I start an S corp in Oregon?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 8. Oregon follows the federal S election: S corporation income is generally taxed to the shareholders, not the corporation. 7
We file Form 2553 for $165. Run your own numbers in the calculator or read Oregon: S corp or C corp.
Should I form a corporation or an LLC in Oregon?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Oregon.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Oregon as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Oregon?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Oregon corporation
We file it for $123.75 plus the state fee ($100), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Oregon?
The Secretary of State collects a nonrefundable $100 for Articles of Incorporation of a business corporation.
Can I use a virtual office as my Oregon registered office?
No. It cannot be a commercial mail receiving agency, a mail forwarding business or a virtual office.
How many directors and officers does an Oregon corporation need?
At least one director. Officers must include a president and a secretary, and one individual may hold more than one office.
When is the Oregon corporation annual report due?
By the corporation's anniversary under ORS 60.787, current as of 30 days before it.
Sources 8 links, checked Nov 7, 2026
- Oregon charges a nonrefundable $100 fee for the Articles of Incorporation of a domestic business corporation. oregonlegislature.gov, checked Nov 7, 2026
- An Oregon corporate name must contain corporation, incorporated, company or limited, or an abbreviation of one of those words. oregonlegislature.gov, checked Nov 7, 2026
- An Oregon registered office must be a physical street address where process can be served, and cannot be a commercial mail receiving agency, a mail forwarding business or a virtual office. oregonlegislature.gov, checked Nov 7, 2026
- An Oregon board must have at least one director, and the officers must include a president and a secretary. oregonlegislature.gov, checked Nov 7, 2026
- An Oregon domestic business corporation files an annual report with the Secretary of State by its anniversary each year; the statutory fee is $100. oregonlegislature.gov, checked Nov 7, 2026
- Oregon taxes C corporation income at 6.6% up to $1 million and 7.6% on the part above it (plus $66,000), and excise tax filers also owe a minimum tax. oregon.gov, checked Nov 6, 2026
- Oregon follows the federal S election: S corporation income is generally taxed to the shareholders, not the corporation. oregon.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.