Form Your Oregon S Corporation
Incorporate in the Beaver State for $100, then elect S-corp status to enjoy pass-through taxation, payroll-tax savings, and no state sales or franchise tax
Filed in Oregon
The Beaver State · OR
- State filing fee$100
- Processing time1 business day online; 3-5 days by mail/fax
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report$100/year — due By the anniversary date of formation
- State tax rate6.6-7.6% corporate + CAT
Form your Oregon S-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Oregon S-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Oregon Secretary of State.
Registered agent
Required in Oregon — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an S-Corp in Oregon
Oregon pairs an S corporation's pass-through tax efficiency with a state that charges no sales tax and no franchise tax, letting owners keep more of their distributions while only their reasonable salary is subject to payroll tax. Note that Oregon's 6.6-7.6% corporate income tax and Corporate Activity Tax can still apply at the state level, so S-corp shareholders should plan for state tax even though federal double taxation is avoided.
Pass-through taxation avoids the entity-level double tax C corporations pay
Self-employment tax savings: only your reasonable W-2 salary is payroll-taxed, not distributions
No state sales tax, one of only five states without it, reducing business and consumer costs
Oregon charges no franchise tax, so ongoing state-entity costs stay low
Thriving Silicon Forest tech scene in Portland with a highly educated, creative workforce
Fast 1-business-day online incorporation through the Oregon Secretary of State
Limited liability protection shields shareholders' personal assets from business debts
Strong sustainability and clean-energy ecosystem with incentives for green businesses
Key features of a Oregon S-Corp
- Pass-through taxation with no federal entity-level tax
- Payroll-tax savings on distributions above a reasonable salary
- No state sales tax in Oregon
- No state franchise tax on entities
- Silicon Forest tech hub and green economy in Portland
Major industries in Oregon
Form your Oregon S-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 1 business day online; 3-5 days by mail/fax.
- 01
Choose Your Corporation Name
Your name must include a designator such as 'Incorporated,' 'Corporation,' 'Inc.,' or 'Corp.' Check availability through the Oregon Secretary of State's business name search. An S corp is a tax status, so you first form a standard Oregon corporation.
- 02
Appoint a Registered Agent
Oregon requires a registered agent with a physical street address in the state to accept legal documents and official notices on behalf of your corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Oregon Secretary of State to create the corporation. The filing fee is $100. Online filing typically processes in 1 business day; mail or fax takes 3-5 days.
- 04
Hold the Organizational Meeting and Issue Stock
Adopt bylaws, appoint directors and officers, and issue a single class of stock. S corporations may have no more than 100 shareholders, all of whom must be US citizens or residents.
- 05
Obtain an EIN and Elect S-Corp Status
Apply for a free EIN from the IRS, then file Form 2553 to elect S-corp taxation. The election is due within 75 days of formation (generally by March 15 to apply for the current tax year).
- 06
File the Annual Report
Oregon corporations must file an annual report with the Secretary of State by the anniversary date of formation. The fee is $100 per year.
Oregon S-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Oregon S-Corp requirements checklist
Everything you need to form and maintain a Oregon S-Corp in 2026.
- File Articles of Incorporation with the Oregon Secretary of State ($100)
- Appoint a registered agent with a physical Oregon address
- Adopt corporate bylaws and issue a single class of stock
- Obtain an EIN from the IRS
- File IRS Form 2553 within 75 days of formation to elect S-corp status
- Limit ownership to 100 or fewer shareholders, all US citizens or residents
- File the annual report by the anniversary date each year ($100)
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Oregon Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $10 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 Oregon state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Oregon)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Oregon S-Corp questions, answered
Common questions about forming an S-Corp in Oregon. Can't find an answer? Talk to our team.
How do I form an S corporation in Oregon?
An S corporation is a federal tax election, not a separate state filing. You first incorporate by filing Articles of Incorporation with the Oregon Secretary of State for $100, then file IRS Form 2553 to elect S-corp status.
How much does it cost to form an S corp in Oregon?
The state filing fee for the Articles of Incorporation is $100. There is no separate IRS fee to file Form 2553, and the Oregon annual report is $100 per year.
How long does Oregon incorporation take?
Online filings with the Oregon Secretary of State typically process in 1 business day. Filings submitted by mail or fax take about 3-5 days.
What is the deadline to elect S-corp status?
File IRS Form 2553 within 75 days of forming your corporation. To have the election apply for the current tax year, file generally by March 15.
Who can own an Oregon S corporation?
S corporations are limited to no more than 100 shareholders, all of whom must be US citizens or residents, and the company may issue only one class of stock. Foreign owners are not eligible for the S-corp election.
How does an S corp save on taxes?
Profits pass through to shareholders, avoiding the C-corp entity-level double tax. You must pay yourself a reasonable W-2 salary, but distributions above that salary are not subject to self-employment or payroll tax.
Does Oregon tax S corporations?
Oregon does not have a sales tax or an entity franchise tax, but the state corporate income tax (6.6-7.6%) and the Corporate Activity Tax can still apply, so S-corp income is taxed at the state level even though federal double taxation is avoided.
Does my Oregon S corp have to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information reporting. Only foreign-formed entities registered to do business in a US state must still file.
Oregon government filing resources
Filing fees for common S-Corp services
Official Oregon state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
Flat $100, same for all entity types.
Oregon's equivalent of a Certificate of Good Standing is the Certificate of Existence.
Learn moreCertified copy is a flat $15 each (not per-page), same for the Document File, Assumed Business Name File, or a specific document.
$10 per apostille/authentication document.
Oregon has NO general sales, use, or transaction tax, so the state issues no seller's permit and no sales-tax resale/exemption certificate.
Learn moreEverything you need to run your Oregon S-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Oregon S-Corp?
Formation is free — you pay only the $100 Oregon state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 1 business day online; 3-5 days by mail/fax.
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