Louisiana vs Oregon LLC: fees, taxes, and which to pick
Data last updated: Apr 21, 2026Louisiana charges $100 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, Louisiana runs about $210 less in total state fees than Oregon. 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 Louisiana. 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.
Key differences at a glance
- Louisiana is $70 per year cheaper to maintain ($130 vs $200).
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 Louisiana
- Paid expedited tier
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.
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 Louisiana, business operates there No foreign LLC registration needed. You pay Louisiana fees only. | $230 | $130 | $490 |
| You live in Oregon, business operates there No foreign LLC registration needed. You pay Oregon fees only. | $300 | $200 | $700 |
| Non-resident forming in Louisiana with operations elsewhere You pay Louisiana's fees plus a typical home-state foreign LLC registration of about $200 per year. | $430 | $330 | $1,090 |
| 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 |
Louisiana vs Oregon: full comparison
| Dimension | Louisiana | Oregon |
|---|---|---|
| Online filing Can you file the formation document online? | Yes | Yes |
| Online approval time Standard, non-expedited | 5 business days | 3 business days |
| Expedited option Paid fast-track filing | $30 | Not offered |
| Annual report Required in addition to tax | Required, $30 | 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 | Yes | 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 | $150 | $275 |
| State sales tax General statewide rate | 5.0% | None |
Taxes in Louisiana 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.
Louisiana tax
No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. 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.
Louisiana
Annual report $30, due on your anniversary month. Registered agent required in Louisiana.
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.
Louisiana
- Check business-name availability on the Louisiana entity search.
- Appoint a registered agent with a physical Louisiana street address.
- File Articles of Organization (Form 365) for $100.
- Wait for approval. Online typically 5 business days. Paid expedite from $30.
- Adopt an operating agreement (recommended, not required by Louisiana statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- File your first annual report and pay $30 when it comes due.
Oregon
- Check business-name availability on the Oregon entity search.
- Appoint a registered agent with a physical Oregon street address.
- File Articles of Organization - Limited Liability Company for $100.
- Wait for approval. Online typically 3 business days. No paid expedite offered.
- Adopt an operating agreement (recommended, not required by Oregon statute).
- Apply for a federal EIN (free from the IRS).
- Open a business bank account to separate personal and business finances.
- 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 Louisiana 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 Louisiana 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
Louisiana Secretary of State, Commercial Division
- Website
- www.sos.la.gov/Pages/default.aspx
- Phone
- (225) 925-4704
- Commercial Division, Louisiana Secretary of State, P.O. Box 94125, Baton Rouge, LA 70804-9125
- Office
- 8585 Archives Ave., Baton Rouge, LA 70809
- Hours
- 8:00 AM to 4:30 PM Central, Monday to Friday
Oregon Secretary of State - Corporation Division
- Website
- sos.oregon.gov/business/Pages/default.aspx
- Phone
- (503) 986-2200
- corporation.division@sos.oregon.gov
- 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)
Louisiana Department of Revenue
- Website
- revenue.louisiana.gov
- Phone
- (855) 307-3893
- 617 North Third Street, Baton Rouge, LA 70802
- Hours
- 8:00 AM to 4:30 PM Central, Monday to Friday
Oregon Department of Revenue
- Website
- www.oregon.gov/dor/Pages/index.aspx
- Phone
- (503) 378-4988
- questions.dor@oregon.gov
- 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 Louisiana or Oregon?
Formation fees are identical: $100 in both states. The year-over-year cost is where they differ. Louisiana runs $130 per year after formation, Oregon runs $200.
-
Can I form an LLC in Louisiana 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 Louisiana 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 Louisiana vs Oregon?
Louisiana online: 5 business days; Oregon online: 3 business days. Louisiana offers paid expedite from $30. Oregon does not offer paid expedite.
-
Which state has lower taxes for an LLC, Louisiana or Oregon?
Louisiana: state income tax applies to member-level pass-through income, 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. Louisiana 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 Louisiana 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 Louisiana and Oregon comparisons
More Louisiana vs ...
Sources
- Filing fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State Get Forms and Fee Schedule page: Articles of Organization for Domestic LLC (Form 365) filing fee is $100. The Articles must be accompanied by an Initial Report (Form 973). Form must be notarized per La. R.S. 12:1301. Credit card payments carry an additional $5 statutory convenience fee. - Expedited filing: www.sos.la.gov/BusinessServices/FileBusinessDocuments/Pages/default.as… · verified April 21, 2026
Louisiana Secretary of State expedited service: Expedite $30 (24-hour processing) or Priority Expedite $50 (2-4 hour processing). Fees are in addition to the $100 filing fee. We report the cheaper Expedite tier ($30, 24 hours) as the default expedited option. - Annual report fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State fee schedule: Domestic Limited Liability Company Annual Reports fee is $30. Due annually on the LLC's anniversary date. Credit card payments subject to a $5 convenience fee. - Franchise tax: revenue.louisiana.gov/tax-education-and-faqs/faqs/corporation-income-f… · verified April 21, 2026
Louisiana Department of Revenue FAQ confirms default-classified LLCs are not subject to Louisiana corporation franchise tax. Per Act 12 of the 2016 First Extraordinary Session and La. R.S. 47:601, franchise tax applies to LLCs only if the LLC is taxed as a C-corporation federally and is not eligible to make an S election. A default partnership-taxed LLC or single-member disregarded LLC owes no franchise tax. Louisiana Act 11 of the 2024 Third Extraordinary Session further repealed corporation franchise tax entirely for periods beginning on or after January 1, 2026. - Operating agreement requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
Louisiana Revised Statutes Title 12, Chapter 22 (Limited Liability Company Law), including La. R.S. 12:1301 and 12:1319, permits but does not require a written operating agreement. Recorded as not required. - Foreign LLC registration fee: www.sos.la.gov/BusinessServices/FileBusinessDocuments/GetFormsandFeeSc… · verified April 21, 2026
Louisiana Secretary of State fee schedule: Application of Foreign Limited Liability Company (Form 972) filing fee is $150. Credit card payments subject to $5 convenience fee. - Publication requirement: legis.la.gov/legis/Law.aspx?d=108568 · verified April 21, 2026
Louisiana LLC statute (La. R.S. 12:1301 et seq.) contains no newspaper publication requirement for LLC formation. The Articles of Organization must be notarized but not published. - Business name search: coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx · verified April 21, 2026
Louisiana Commercial Division business filings search (CORA). Name reservations are filed separately for a $25 fee per Form 398. - Sales tax rate: revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/what-is-th… · verified April 21, 2026
Louisiana Department of Revenue FAQ 'What is the sales tax rate in Louisiana?' confirms the statewide sales and use tax rate is 5.00% as of January 1, 2025 (increased from 4.45% prior, under Act 11 of 2024 Third Extraordinary Session). Local parish and municipal sales taxes stack on top. - Corporate income tax rate: revenue.louisiana.gov/businesses/business-taxes/coporate-income-franch… · verified April 21, 2026
Louisiana corporation income tax historically had graduated rates topping at 7.5% for periods beginning on or after January 1, 2022 (3.5% / 5.5% / 7.5%). Louisiana Act 11 of the 2024 Third Extraordinary Session replaced the graduated rates with a flat 5.5% corporate income tax effective for tax years beginning on or after January 1, 2025. Reported here as the current top/flat rate of 5.5%. - 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.