Compare Business Types in Oregon
LLC, corporation, S-Corp, nonprofit or partnership: what each costs to form and keep in Oregon, side by side. An LLC is $100 to file.
Last verified August 2026 against official Oregon sources.
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Oregon Business Structures at a Glance
| Feature | Corporation | LLC | Nonprofit | Partnership | S-Corp |
|---|---|---|---|---|---|
| State filing fee | $100 | $100 | $50 | $100 | $100 |
| Expedite fee | $50 | $50 | $100 | $50 | $50 |
| Processing time | 3-5 business days | 5-7 business days | 5-7 business days | 3-5 business days | 5-7 business days |
| Annual/biennial report fee | $100 | $100 | $50 | $100 | $100 |
| Franchise / minimum tax | — | — | — | — | — |
| Recurring state fees / yr (est.) | $100 | $100 | $50 | $100 | $100 |
| Publication required | No | No | No | No | No |
| Registered agent | Required | Required | Required | Required | Required |
| Minimum owners | 1 | 1 | 1 | 2 | 1 |
Recurring estimate = report fee (halved for biennial reports) + franchise/minimum tax. Excludes publication, registered-agent and income taxes. S-Corp is a federal tax election (IRS Form 2553) made by an LLC or corporation.
LLC vs. Other Structures in Oregon
LLC vs. Corporation
Unlike an Oregon Corporation, an Oregon LLC avoids double taxation through pass-through taxation and has fewer formality requirements such as no mandatory board meetings or corporate bylaws. Corporations may be preferred by businesses seeking to raise venture capital or issue multiple classes of stock.
LLC vs. S-Corp
An S-Corp is a tax election status, not a separate entity type; an Oregon LLC can elect S-Corp tax treatment with the IRS to potentially reduce self-employment taxes on owner salaries. However, S-Corps have stricter eligibility requirements including a 100-shareholder limit and restrictions on ownership types.
LLC vs. Partnership
An Oregon LLC provides limited liability protection for all members, whereas a general partnership exposes partners to personal liability for business debts and the actions of other partners. LLCs have more administrative requirements and costs but offer significantly stronger legal protections.
LLC vs. Nonprofit
An Oregon Nonprofit Corporation is formed for charitable, religious, or public benefit purposes and may qualify for federal and state tax exemptions, whereas an LLC is a for-profit entity designed for business activities. Nonprofits must adhere to strict governance and operational requirements to maintain their tax-exempt status.
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