Oregon charges $100 to form an LLC; Wisconsin charges $130. 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, Wisconsin runs about $195 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, Wisconsin typically clears standard online filings faster than Oregon. 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
Oregon $100
Wisconsin $130
Oregon saves $30
Year 1 total estimate
Oregon $300
Wisconsin $255
Wisconsin saves $45
Ongoing per year
Oregon $200
Wisconsin $125
Wisconsin saves $75
3-year total
Oregon $700
Wisconsin $505
Wisconsin saves $195

Key differences at a glance

  • Oregon costs $30 less to form ($100 vs $130).
  • Wisconsin is $75 per year cheaper to maintain ($125 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 Oregon

  • No state sales tax

Only Wisconsin

  • Paid expedited tier

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.

Oregon Wisconsin
Year 1
$300
$255
Year 2
$500
$380
Year 3
$700
$505

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 Oregon, business operates there
No foreign LLC registration needed. You pay Oregon fees only.
$300 $200 $700
You live in Wisconsin, business operates there
No foreign LLC registration needed. You pay Wisconsin fees only.
$255 $125 $505
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
Non-resident forming in Wisconsin with operations elsewhere
You pay Wisconsin's fees plus a typical home-state foreign LLC registration of about $200 per year.
$455 $325 $1,105

Oregon vs Wisconsin: full comparison

Dimension Oregon Wisconsin
Online filing
Can you file the formation document online?
Yes Yes
Online approval time
Standard, non-expedited
3 business days 1 business day
Expedited option
Paid fast-track filing
Not offered $25
Annual report
Required in addition to tax
Required, $100 Required, $25
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
$275 $100
State sales tax
General statewide rate
None 5.0%

Taxes in Oregon and Wisconsin

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.

Oregon tax

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

Wisconsin tax

No entity-level franchise tax on LLCs. State income tax applies to member-level pass-through income. Corporate rate 7.9%.

Ongoing compliance

The recurring filings each state requires after formation.

Oregon

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

Wisconsin

Annual report $25, due on your anniversary month. Registered agent required in Wisconsin.

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.

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.

Wisconsin

  1. Check business-name availability on the Wisconsin entity search.
  2. Appoint a registered agent with a physical Wisconsin street address.
  3. File Articles of Organization, Limited Liability Company (Form DFI/CORP/502) for $130.
  4. Wait for approval. Online typically 1 business days. Paid expedite from $25.
  5. Adopt an operating agreement (recommended, not required by Wisconsin 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 $25 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 Oregon and Wisconsin (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 Oregon or Wisconsin 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

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)

Wisconsin Department of Financial Institutions, Division of Corporate and Consumer Services

Website
dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Default.aspx
Phone
(608) 261-7577
Email
DFICorporations@dfi.wisconsin.gov
Mail
Department of Financial Institutions, Division of Corporate and Consumer Services, P.O. Box 93348, Milwaukee, WI 53293-0348
Office
4822 Madison Yards Way, North Tower, Madison, WI 53705
Hours
7:45 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
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

Wisconsin Department of Revenue

Website
www.revenue.wi.gov
Phone
(608) 266-2776
Mail
Wisconsin Department of Revenue, P.O. Box 268, Madison, WI 53790-0001
Office
2135 Rimrock Road, Madison, WI 53713
Hours
7:45 AM to 4:30 PM Central, Monday to Friday

Frequently Asked Questions

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

    Oregon is cheaper at formation ($100) than Wisconsin ($130). Ongoing costs are also different: $200 vs $125 per year. Total over three years: $700 vs $505.

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

    Yes, but your Wisconsin business will almost certainly need to register as a foreign LLC in Wisconsin too, which means paying Wisconsin's foreign registration fee and any ongoing Wisconsin obligations on top of the Oregon 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 Oregon vs Wisconsin?

    Oregon online: 3 business days; Wisconsin online: 1 business day. Oregon does not offer paid expedite. Wisconsin offers paid expedite from $25.

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

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

Sources

  • 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.
  • Filing fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
    Wisconsin DFI Corporation Fee Schedule: Articles of Organization $170 paper, $130 online. Online fee recorded as the default filingFee. Authority: Wis. Stat. 183.0114.
  • Expedited filing: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
    Wisconsin DFI expedited service: $25 for next business day processing (paper filings), $250 for 4-hour in-person, $500 for 1-hour in-person. Online filings are typically processed within one business day without extra expedite fee; $25 next-day tier recorded.
  • Annual report fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
    Wisconsin domestic LLC annual report: $25 online, $40 by mail. Foreign LLC annual report: $65 online, $80 by mail. Online fee recorded. Authority: Wis. Stat. 183.0212 (2023 WULLCL) for reporting requirement, DFI fee schedule for fee amounts.
  • Franchise tax: www.revenue.wi.gov/Pages/FAQS/ise-crpginfo.aspx · verified April 21, 2026
    Wisconsin DOR Corporation Income/Franchise Tax FAQ: corporations and LLCs treated as corporations pay franchise or income tax at 7.9%. Standard LLCs (partnerships or disregarded entities) are not subject to the entity-level franchise tax. There is no flat minimum LLC tax in Wisconsin.
  • Corporate income tax rate: www.revenue.wi.gov/Pages/FAQS/ise-crpginfo.aspx · verified April 21, 2026
    Wisconsin corporate franchise/income tax rate is a flat 7.9% under Wis. Stat. 71.27. Applies to C corps and LLCs taxed as C corps.
  • Sales tax rate: www.revenue.wi.gov/Pages/FAQS/pcs-taxrates.aspx · verified April 21, 2026
    Wisconsin statewide sales and use tax is 5%. County tax adds 0.5% in most counties; premier resort area taxes apply in a few localities. Statewide base rate recorded here.
  • Foreign LLC registration fee: dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx · verified April 21, 2026
    Wisconsin DFI fee schedule: Foreign LLC Application for Certificate of Registration $100. Authority: Wis. Stat. 183.1002.
  • Operating agreement requirement: docs.legis.wisconsin.gov/statutes/statutes/183/i/0105 · verified April 21, 2026
    Wis. Stat. 183.0105 (Wisconsin Uniform Limited Liability Company Law, effective Jan. 1, 2023): operating agreement may be oral, written, implied, or a combination. Not required for LLC validity. Default statutory rules under Chapter 183 apply when no operating agreement is adopted.
  • Publication requirement: docs.legis.wisconsin.gov/statutes/statutes/183 · verified April 21, 2026
    Wisconsin Chapter 183 contains no publication or newspaper notice requirement for LLC formation.
  • Business name search: www.wdfi.org/apps/CorpSearch/Search.aspx · verified April 21, 2026
    Wisconsin DFI CorpSearch. Used to confirm name availability before filing Form 502.