Forming an LLC in Ohio costs $99 to file with the state. There is no annual report to file. Separately, None (Commercial Activity Tax above $3M gross receipts). No annual report keeps upkeep low; larger sellers hit the Commercial Activity Tax.
Ohio LLC at a glance
| State filing fee | $99 |
| Processing time | ~1 week; expedited available |
| Annual/biennial report | No annual report |
| Franchise / annual tax | None (Commercial Activity Tax above $3M gross receipts) |
| State income tax | Yes |
| State sales tax | 5.75% |
| Sales-tax economic nexus | $100,000 or 200 transactions |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Ohio Secretary of State and tax authority before filing.
Does Ohio fit your situation?
Ohio puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. No annual report keeps upkeep low; larger sellers hit the Commercial Activity Tax.
If you do not live or operate in Ohio, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Ohio
- Check name availability and appoint a Ohio registered agent.
- File the Articles of Organization ($99) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Track federal deadlines - there is no state annual report.
Generate your Ohio deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Ohio?
The state filing fee is $99. There is no annual report. None (Commercial Activity Tax above $3M gross receipts).
Does Ohio require an annual report?
No. Ohio does not require an LLC annual report, though you must keep a registered agent and any federal filings current.
Is Ohio a good state for a non-resident LLC?
No annual report keeps upkeep low; larger sellers hit the Commercial Activity Tax. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.