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Oregon LLC annual report & franchise tax deadlines 2026-2027

Every recurring Oregon filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.

LLC

Report	Annual Report Confirmed on official page
Due	By the anniversary of the date the articles were filed
State fee	$100
How often	annual

Corporation (C & S corp)

Report	Annual Report Confirmed on official page
Due	By the anniversary of incorporation
State fee	$100
How often	annual

Franchise & entity-level taxes

Corporate excise tax minimum corp, s corp	OR-20: May 15; OR-20-S: Apr 15 (calendar year) Minimum $150 (rises with Oregon sales) Confirmed on official page
Corporate Activity Tax (CAT) llc, corp, s corp, partnership	Annual return Apr 15; quarterly estimates Apr 30, Jul 31, Oct 31, Jan 31 if over $1M Oregon commercial activity — verify Applies above $1M of Oregon commercial activity General pattern — verify

State income & estimated tax

Corporate income tax	Yes
C corp return	May 15 (OR-20)
Partnership / S corp return	Apr 15 (OR-20-S / OR-65)
Corporate estimates	Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule)

General pattern — verify Calendar-year pattern; confirm with the revenue department.

Sales tax

No sales tax.

General pattern — verify Your assigned frequency and due day appear in your state tax account.

IRS disaster postponements in Oregon

No active IRS disaster postponements for Oregon as of Oct 21, 2026. See all deadline changes.

Your Oregon calendar

Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.

Upcoming deadlines

Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.

Tools that help you stay compliant

Partner placements — placeholders, not yet live. Disclosed as sponsored when active.

Placeholder · Registered agentRegistered agent partnerAnnual-report reminders and filing service in Oregon.
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Placeholder · FormationLLC formation partnerForm or convert an entity, with compliance alerts.
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Placeholder · PayrollPayroll partnerFiles 941s, W-2s and state payroll returns automatically.
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Oregon deadline FAQ

When is the Oregon LLC annual report due?

By the anniversary of the date the articles were filed.

How much does the Oregon LLC annual report cost?

State fee: $100.

When is the Oregon corporation annual report due?

By the anniversary of incorporation. Fee: $100. S corporations file the same report as other corporations.

Does Oregon have a franchise tax or annual LLC tax?

Yes — Corporate excise tax minimum: OR-20: May 15; OR-20-S: Apr 15 (calendar year) (Minimum $150 (rises with Oregon sales)); Corporate Activity Tax (CAT): Annual return Apr 15; quarterly estimates Apr 30, Jul 31, Oct 31, Jan 31 if over $1M Oregon commercial activity — verify (Applies above $1M of Oregon commercial activity).

When are Oregon business income tax returns due?

C corporations: May 15 (OR-20). Pass-through entities (partnerships, S corps): Apr 15 (OR-20-S / OR-65). These are general calendar-year patterns — confirm with the state revenue department.

How often do I file Oregon sales tax?