Florida charges $125 to form an LLC; Oregon charges $100. Day-one sticker price is only part of the story, since most of the real cost comes from the annual obligations that stack up each year you keep the LLC open.

Over a rolling three-year window, Oregon runs about $142 less in total state fees than Florida. Whether that gap matters depends on whether you actually operate in one of these states or are weighing a non-resident filing.

On speed, Oregon typically clears standard online filings faster than Florida. Both states offer expedited tiers at an additional cost for filers on tight timelines.

For most small operators the choice is not really between these two states at all. It is between forming where the business actually operates and trying to route through a non-resident filing. The data below shows what each option actually costs.

Formation filing fee
Florida $125
Oregon $100
Oregon saves $25
Year 1 total estimate
Florida $364
Oregon $300
Oregon saves $64
Ongoing per year
Florida $239
Oregon $200
Oregon saves $39
3-year total
Florida $842
Oregon $700
Oregon saves $142

Key differences at a glance

  • Oregon costs $25 less to form ($100 vs $125).
  • Oregon is $39 per year cheaper to maintain ($200 vs $239).
  • Florida has no state individual income tax; pass-through LLC income flows to members without a state layer. The other state does tax at the member level.

Where each state fits

For most filers, forming in the state you actually operate from is the right call. The side-by-side below shows where the two states meaningfully diverge.

What each state offers that the other does not

Only Florida

  • No state income tax

Only Oregon

  • No state sales tax

Both states

  • Online filing
  • No entity-level franchise or LLC tax
  • No publication requirement
  • Operating agreement not statutorily required

Three-year cost, side by side

Rough estimate of the state-facing cost to form and keep an LLC through three years. Both totals include a $100 per year registered-agent estimate.

Florida Oregon
Year 1
$364
$300
Year 2
$603
$500
Year 3
$842
$700

Running total includes the one-time filing fee and annual ongoing costs (report fee or franchise tax plus a $100/year registered agent estimate).

What it costs under your specific situation

The table below runs the same LLC through four common scenarios. "Non-resident" rows assume a typical home-state foreign LLC registration adds about $200 per year of stacked cost; the real number depends on which state you live in and ranges from $50 to over $800 depending on jurisdiction.

Scenario Year 1 Each year after 3-year total
You live in Florida, business operates there
No foreign LLC registration needed. You pay Florida fees only.
$364 $239 $842
You live in Oregon, business operates there
No foreign LLC registration needed. You pay Oregon fees only.
$300 $200 $700
Non-resident forming in Florida with operations elsewhere
You pay Florida's fees plus a typical home-state foreign LLC registration of about $200 per year.
$564 $439 $1,442
Non-resident forming in Oregon with operations elsewhere
You pay Oregon's fees plus a typical home-state foreign LLC registration of about $200 per year.
$500 $400 $1,300

Florida vs Oregon: full comparison

Dimension Florida Oregon
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
7 business days 3 business days
Expedited option
Neither state offers paid expedite
Not offered Not offered
Annual report
Required in addition to tax
Required, $139 Required, $100
State-imposed annual tax
Franchise, privilege, or LLC tax minimum
None None
State income tax
On pass-through LLC income at member level
No Yes
Publication requirement
Newspaper publication after formation
No No
Operating agreement
Required by state statute
Recommended, not required Recommended, not required
Foreign LLC fee
Cost to register as a foreign LLC in this state
$125 $275
State sales tax
General statewide rate
6.0% None

Taxes in Florida and Oregon

How each state handles entity-level tax on LLCs. Pass-through classification means member-level income tax also applies at each member's residence state.

Florida tax

No entity-level franchise tax on LLCs. No state income tax. Corporate rate 5.5%.

Oregon tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 7.6%.

Ongoing compliance

The recurring filings each state requires after formation.

Florida

Annual report $139, due 05/01 each year. Registered agent required in Florida.

Oregon

Annual report $100, due on your anniversary month. Registered agent required in Oregon.

Formation process, side by side

What actually happens from the moment you start filing to the moment you're in good standing. Use this as a checklist.

Florida

  1. Check business-name availability on the Florida entity search.
  2. Appoint a registered agent with a physical Florida street address.
  3. File CR2E047 - Articles of Organization for Florida Limited Liability Company for $125.
  4. Wait for approval. Online typically 7 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Florida statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $139 when it comes due.

Oregon

  1. Check business-name availability on the Oregon entity search.
  2. Appoint a registered agent with a physical Oregon street address.
  3. File Articles of Organization - Limited Liability Company for $100.
  4. Wait for approval. Online typically 3 business days. No paid expedite offered.
  5. Adopt an operating agreement (recommended, not required by Oregon statute).
  6. Apply for a federal EIN (free from the IRS).
  7. Open a business bank account to separate personal and business finances.
  8. File your first annual report and pay $100 when it comes due.

Before you pick either state

A few things that apply no matter which state you choose. These trip up enough first-time filers that they're worth stating explicitly.

Registered agent is non-negotiable. Both Florida and Oregon (and every other US state) require every LLC to designate a registered agent with a physical street address in the state of formation. You can serve as your own agent if you live in the state; otherwise a commercial agent runs $50 to $125 per year. Using your own home address makes it part of the public record.

Forming elsewhere does not escape your home state's tax. If you live and operate a business from your home state, forming the LLC in Florida or Oregon does not avoid your home state's income tax. The moment you transact business at home, your home state requires a foreign LLC registration, and state tax liability follows your residence regardless of where the entity sits on paper.

EIN applications are free. The IRS issues Employer Identification Numbers directly at no cost. Any service charging you to "get your EIN" is reselling a free form submission. Single-member LLCs with no employees technically don't need one for federal tax, but nearly every bank requires an EIN to open a business account.

Operating agreement matters more than the state you pick. A well-drafted operating agreement governs member ownership, management, profit splits, buy-sell terms, and dissolution. Without one, your LLC runs on the state's default rules, which are rarely what you want. California, Maine, Missouri, and New York require a written one by statute; every other state treats it as strongly recommended.

Agency contacts

Florida Department of State, Division of Corporations

Website
dos.fl.gov/sunbiz
Phone
(850) 245-6052
Email
NewFilingsCorpHelp@DOS.MyFlorida.com
Mail
Division of Corporations, P.O. Box 6327, Tallahassee, FL 32314
Office
The Centre of Tallahassee, 2415 N. Monroe Street, Suite 810, Tallahassee, FL 32303
Hours
8:00 AM to 5:00 PM Eastern, Monday to Friday

Oregon Secretary of State - Corporation Division

Website
sos.oregon.gov/business/Pages/default.aspx
Phone
(503) 986-2200
Email
corporation.division@sos.oregon.gov
Mail
Corporation Division, Public Service Building, 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327
Office
Public Service Building, 255 Capitol St. NE, Suite 151, Salem, OR 97310-1327
Hours
8:00 AM to 5:00 PM Pacific, Monday to Friday (Contact Center 8:00 AM to 4:30 PM Monday to Thursday, 8:00 AM to 12:00 PM Friday)

Florida Department of Revenue

Website
floridarevenue.com
Phone
(850) 488-6800
Mail
5050 W Tennessee Street, Tallahassee, FL 32399-0100
Hours
8:00 AM to 5:00 PM Eastern, Monday to Friday

Oregon Department of Revenue

Website
www.oregon.gov/dor/Pages/index.aspx
Phone
(503) 378-4988
Email
questions.dor@oregon.gov
Mail
Oregon Department of Revenue, 955 Center St NE, Salem, OR 97301-2555
Office
955 Center St NE, Salem, OR 97301-2555
Hours
7:45 AM to 5:00 PM Pacific, Monday to Friday

Frequently Asked Questions

  • Is it cheaper to form an LLC in Florida or Oregon?

    Oregon is cheaper at formation ($100) than Florida ($125). Ongoing costs are also different: $200 vs $239 per year. Total over three years: $700 vs $842.

  • Can I form an LLC in Florida if I live in Oregon?

    Yes, but your Oregon business will almost certainly need to register as a foreign LLC in Oregon too, which means paying Oregon's foreign registration fee and any ongoing Oregon obligations on top of the Florida ones. The "form elsewhere to save" math usually doesn't work for operating businesses; it only works when you have no physical operations tied to any specific state.

  • How long does it take to form an LLC in Florida vs Oregon?

    Florida online: 7 business days; Oregon online: 3 business days. Florida does not offer paid expedite. Oregon does not offer paid expedite.

  • Which state has lower taxes for an LLC, Florida or Oregon?

    Florida: no state income tax, no entity-level franchise or LLC tax. Oregon: state income tax applies to member-level pass-through income, no entity-level franchise or LLC tax.

  • Do both states require a registered agent?

    Yes. Every US state (and DC) requires every LLC to maintain a registered agent with a physical street address in the state. Florida and Oregon both have this requirement. You can serve as your own agent if you live in the state; most out-of-state filers use a commercial agent for $50 to $125 per year.

  • Which state should I pick if I run an online business from home?

    Form in the state you actually live in. Your home state's Department of Revenue treats your residence as nexus regardless of where the LLC is filed, which means you owe state income tax there anyway. Forming in Florida or Oregon to escape your home state's tax doesn't work; it adds paperwork. The non-resident filings make sense when you genuinely operate nowhere in particular: international founders, purely passive holding entities, or real-estate LLCs owning property in other states.

Full state guides

More Florida and Oregon comparisons

Sources

  • Filing fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
    Florida Division of Corporations LLC fee schedule: Articles of Organization $100.00 + mandatory Registered Agent Designation $25.00 = $125.00 total. Same fee whether filed online or by mail.
  • Expedited filing: dos.fl.gov/sunbiz/start-business/efile/fl-llc/ · verified April 21, 2026
    Florida Division of Corporations does not offer expedited filing service for new LLC formations. Documents are processed in the order received. Online filings with credit card typically post within 2-3 business days; mail filings take several weeks.
  • Online filing portal: efile.sunbiz.org/llc_file.html · verified April 21, 2026
    Sunbiz e-file portal for new Florida LLC Articles of Organization.
  • Certificate of Formation form: dos.fl.gov/sunbiz/forms/limited-liability-company/ · verified April 21, 2026
    Form CR2E047 - Articles of Organization for Florida LLC. Available as PDF at http://form.sunbiz.org/pdf/cr2e047.pdf
  • Business name search: search.sunbiz.org/Inquiry/CorporationSearch/ByName · verified April 21, 2026
    Sunbiz business entity search by name.
  • Operating agreement requirement: www.flsenate.gov/Laws/Statutes/2025/605.0105 · verified April 21, 2026
    Fla. Stat. §605.0105 defines the LLC operating agreement as an agreement that 'may be oral, implied, in a record, or in any combination thereof.' Not required to be written or filed with the state.
  • Publication requirement: www.flsenate.gov/Laws/Statutes/2025/Chapter605/All · verified April 21, 2026
    Florida Chapter 605 (Florida Revised LLC Act) imposes no newspaper publication requirement to form an LLC.
  • Foreign LLC registration fee: dos.fl.gov/sunbiz/forms/fees/llc-fees/ · verified April 21, 2026
    Foreign LLC Application for Authorization to Transact Business: $100 filing + $25 registered agent = $125 total. Same as domestic formation fee.
  • Annual report fee: dos.fl.gov/sunbiz/manage-business/efile/annual-report/ · verified April 21, 2026
    Florida Department of State: $138.75 annual report fee for LLCs. Due January 1 through May 1. Late filing after May 1 adds a $400 non-negotiable penalty (total $538.75). Administrative dissolution begins after the third Friday in September for unfiled reports.
  • Franchise tax: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
    Florida has no franchise tax. Corporate income tax of 5.5% applies only when an LLC elects C-corp treatment or is owned by a corporation. No state-level entity-level tax on pass-through LLCs.
  • State income tax: floridarevenue.com/taxes/taxesfees/Pages/individual.aspx · verified April 21, 2026
    Florida Constitution Article VII, Section 5 prohibits a personal income tax. Pass-through LLC income flows to members who owe no Florida individual income tax.
  • Corporate income tax rate: floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx · verified April 21, 2026
    Florida corporate income tax rate is 5.5% for taxable years on or after January 1, 2022.
  • Sales tax rate: floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx · verified April 21, 2026
    Florida general state sales tax rate is 6%. Counties may impose a discretionary sales surtax ranging 0.5% to 1.5%.
  • Filing fee: sos.oregon.gov/business/Documents/business-registry-forms/br-fee-sched… · verified April 21, 2026
    Oregon Secretary of State Business Registry Fee Schedule: Limited Liability Companies, Domestic, Articles of Organization = $100.00. Renewal (Annually) = $100.00. Same fee for online and paper filings.
  • Expedited filing: sos.oregon.gov/business/Pages/default.aspx · verified April 21, 2026
    Oregon SoS Corporation Division does not publish an expedited service tier for business registry filings. Online filings are typically processed within 1 to 3 business days per the Where's My Form dashboard. Paper filings are processed in order received (approximately 5 to 7 business days as of April 2026).
  • Foreign LLC registration fee: sos.oregon.gov/business/Documents/business-registry-forms/br-fee-sched… · verified April 21, 2026
    Foreign LLC Application for Authority = $275.00. Annual renewal for foreign LLCs is also $275.00.
  • Operating agreement requirement: oregon.public.law/statutes/ors_63.057 · verified April 21, 2026
    ORS 63.057 permits (but does not require) an operating agreement. The statute uses 'if any' and allows oral or written agreements. Oregon has no statutory requirement for a written operating agreement.
  • Publication requirement: sos.oregon.gov/business/Pages/default.aspx · verified April 21, 2026
    Oregon LLC Act (ORS Chapter 63) and SoS filing instructions contain no publication requirement for LLCs.
  • Annual report fee: sos.oregon.gov/business/Documents/business-registry-forms/br-fee-sched… · verified April 21, 2026
    Domestic LLC Renewal (Annually) = $100.00 on the Oregon Business Registry Fee Schedule. Foreign LLC Renewal is $275.00. Annual report is due on the anniversary date of formation. Cross-referenced with Oregon SoS Business Renewal page at https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx.
  • Franchise tax: www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.as… · verified April 21, 2026
    Oregon Department of Revenue publishes no LLC franchise tax. The Corporate Activity Tax (CAT) is a gross receipts tax, not a franchise tax; it applies only above $1 million of Oregon commercial activity. Pass-through LLCs have no entity-level franchise obligation.
  • Corporate income tax rate: taxfoundation.org/location/oregon/ · verified April 21, 2026
    Oregon corporate excise tax: 6.6% on first $1 million of Oregon taxable income, 7.6% on amounts above $1 million. Record the top marginal rate of 7.6% as the income-only max corporate rate. Minimum corporate excise tax ranges from $150 to $100,000 based on Oregon sales but is not a franchise tax.
  • Sales tax rate: www.oregon.gov/dor/Pages/index.aspx · verified April 21, 2026
    Oregon has no general statewide sales tax. Some local lodging and marijuana taxes exist but there is no broad retail sales tax.
  • Business name search: egov.sos.state.or.us/br/pkg_web_name_srch_inq.login · verified April 21, 2026
    Oregon Business Name Search through the SoS eGov portal. Confirm name availability before filing Articles of Organization.
  • Certificate of Formation form: sos.oregon.gov/business/Documents/business-registry-forms/llc-articles… · verified April 21, 2026
    Official Articles of Organization form (PDF) published by Oregon SoS Corporation Division. Online filing is available through the Oregon Business Registry.