The cost to form an LLC for a Eugene business starts with the $100 Oregon filing fee. Add annual fees, a registered agent, and local Eugene business taxes below.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Oregon charges a $100 filing fee to form an LLC and a $100 annual report each year. Oregon has no state sales tax. It levies a 0.1% statewide transit tax on wages in addition to income tax. The top marginal income tax rate is 9.9%.
| Cost Item | Amount | When Due |
|---|---|---|
| Oregon Filing Fee | $100 | One-time at formation |
| Annual report | $100 | Annually |
| Registered Agent Service | $49 to $300/year | Annually |
| Local Eugene Business License / Tax | Varies by industry | Annually |
| Operating Agreement | $0 to $500 | One-time (recommended) |
| EIN (Federal Tax ID) | Free | One-time (IRS.gov) |
Oregon has no state sales tax. Eugene levies no local income tax, though larger businesses may owe the statewide Corporate Activity Tax on commercial activity over $1 million. Budget for any applicable city license on top of the Oregon LLC fees.
Eugene is home to the University of Oregon and sits at the southern end of the Willamette Valley, with an economy built on higher education, healthcare, wood products and advanced manufacturing, a growing technology sector, and a deep track-and-field and outdoor-recreation culture.
| Local Metric | Eugene (2026 estimate) |
|---|---|
| Metro population | 180,000 |
| County / jurisdiction | Lane County |
| Cost of living index (US avg = 100) | 105 |
| MIT living wage, single adult | $21.00/hour |
| MIT living wage, one earner supporting a family of four | $42.50/hour |
| Applicable minimum wage | $14.70/hour |
| Average rent, 1-bedroom | $1,350/month |
| Average rent, 2-bedroom | $1,650/month |
| Median home price | $460,000 |
| Median household income | $62,000/year |
| Combined sales tax rate | 0% |
| Effective property tax rate | 1.05% of value/year |
Local figures are 2026 estimates compiled from the MIT Living Wage Calculator, the C2ER Cost of Living Index, U.S. Census and Zillow housing data, and city and county sources. Verify current figures before relying on them.
The LLC filing fee is set by Oregon at $100, since LLCs are formed at the state level. Add the $100 annual report (each year), a registered agent (about $49 to $300/year), and any local Eugene business license or tax. Oregon has no state sales tax. Eugene levies no local income tax, though larger businesses may owe the statewide Corporate Activity Tax on commercial activity over $1 million. Budget for any applicable city license on top of the Oregon LLC fees.
Oregon has no state sales tax. Eugene levies no local income tax, though larger businesses may owe the statewide Corporate Activity Tax on commercial activity over $1 million. Budget for any applicable city license on top of the Oregon LLC fees.
Plan for the $100 annual report, registered agent renewal (about $49/year), and any local Eugene business license or tax. The calculator above totals these for you.
LLCs are registered with the Oregon Department of Revenue at the state level, not the city. You then comply with local Eugene requirements such as a business license, zoning, and any city business tax. There is no separate city-level LLC filing.
If your business actually operates in Eugene, forming in Oregon is usually simplest. Forming in Delaware or Wyoming while operating in Eugene typically forces you to register as a foreign LLC in Oregon anyway, paying fees in both states.