How to start an LLC in Ohio

Most states quietly recoup a low formation fee with a yearly renewal — California wants $800/year, Delaware $400/year. Ohio just… doesn’t. Form your LLC for $99 and there’s no annual report, no recurring LLC fee, ever. That single fact makes Ohio one of the cheapest states in the country to own an LLC over its lifetime, not just to start one.

This guide covers the whole thing in plain English: what the $99 buys, each filing step, a tax picture that’s more nuanced than “no income tax” states, and the Commercial Activity Tax that — for almost every small LLC — comes out to exactly $0.

What an Ohio LLC costs

The one required cost to create an Ohio LLC is the $99 filing fee for the Articles of Organization, paid to the Ohio Secretary of State. There’s no separate statutory agent designation fee bundled on top, and — unlike New York — no publication requirement to pay for. That’s the whole state cost on day one.

Articles of Organization

$99

Required

Annual report

$0

None exists

Name reservation

$39

Optional, 180 days

Expedite (2-day)

$100

Optional

What makes Ohio genuinely cheap isn’t the formation fee — it’s what comes after. Ohio has no annual report and no recurring LLC fee. Compare the yearly maintenance cost across a few common states:

For a business that plans to operate for years, that recurring line matters more than the one-time formation fee — see how it stacks up across all 50 states in our LLC cost by state breakdown. Your EIN is free directly from the IRS, and a statutory agent service — if you hire one instead of acting as your own — typically runs $50–$150/year. Beyond that, there’s no state-mandated recurring cost at all.

How to form an Ohio LLC, step by step

Five steps. Most founders knock out 1–3 in a single sitting; the state’s processing time is the only real wait.

1. 1

   Choose your LLC name

   Ohio requires your name to contain “Limited Liability Company,” “LLC,” “L.L.C.,” “Limited,” “Ltd.,” or “Ltd” as a designator. The name must be distinguishable on the record from every entity already registered with the Secretary of State — a stricter test than “looks different.” Adding “the,” a comma, or a different suffix usually isn’t enough to separate two names.

   Search the Secretary of State’s business name database before you file. A name that’s clear today isn’t guaranteed — names are checked when your filing is processed, not when you search. Ohio lets you reserve a name for 180 days (Form 534B) for $39 if you want to lock it before filing, but most founders simply file and let the Articles of Organization secure the name.

2. 2

   Appoint a statutory agent

   Ohio’s term for a registered agent is a statutory agent. Every Ohio LLC must continuously maintain one: an Ohio resident, or a business authorized to operate in Ohio, with a physical Ohio street address (not just a P.O. box) who accepts legal documents and service of process during business hours. The agent must consent to the appointment, and that consent is filed with the Articles.

   You can be your own statutory agent if you have an Ohio street address and are reliably available at it — but that address becomes part of the public record. Founders who work from home, travel, or want privacy typically use a statutory agent service instead. If your agent or their address later changes, you file a Statutory Agent Update (Form 521) with a $25 fee.

3. 3

   File the Articles of Organization (Form 610)

   The Articles of Organization is the document that creates your LLC — Ohio calls it Form 610. You file it with the Secretary of State, online through Ohio Business Central or by mail, and pay the $99.

   The form asks for your LLC name, an optional effective date (you can post-date it), the statutory agent’s name, Ohio address, and signed consent, and the signature of a member, manager, or authorized representative. Ohio does not force you to declare member-managed vs. manager-managed on the Articles the way some states do — that structure typically lives in your operating agreement instead.

   Standard online processing runs about 3–7 business days; a paid expedite fee — $100 for two-business-day or $200 for next-business-day — speeds it up if you’re against a deadline. Once approved, your LLC exists and appears in the state’s records.

4. 4

   Get your free EIN from the IRS

   An EIN (Employer Identification Number) is your LLC’s federal tax ID. You need it to open a business bank account, hire employees, and file taxes. It’s free directly from the IRS — apply online after your LLC is approved, and you’ll usually have the number immediately. Never pay a third party a standalone fee just to “get you an EIN.”

5. 5

   Create an operating agreement

   Ohio doesn’t require you to file an operating agreement — but you want one anyway. It sets out who owns what, how decisions get made, and how profits are split. Without it, Ohio’s LLC statute decides those questions by default, and banks, lenders, and investors routinely ask to see one. For single-member LLCs it also helps demonstrate that the LLC is genuinely separate from you — which is the whole point of forming one.

Ohio’s standout: no annual report, no recurring fee

That’s rarer than it sounds — flip back to the comparison table above and Ohio is the only $0 row. For a business that plans to operate for years, that recurring line matters more than the one-time formation fee.

The Commercial Activity Tax, briefly

Ohio has a Commercial Activity Tax (CAT) — a tax on taxable gross receipts from doing business in Ohio. It sounds ominous, but for most small LLCs it comes out to zero.

• Ohio raised the CAT exclusion, so for 2026 businesses with $6 million or less in taxable gross receipts owe no CAT and are not required to register or file. The vast majority of new and small LLCs are nowhere near that line.
• Above the threshold, the business must register with the Ohio Department of Taxation within 30 days and file quarterly, paying 0.26% CAT on the receipts above the exclusion amount.
• The CAT is a gross-receipts tax, not a profit tax, so it’s assessed on revenue rather than margin — but again, only once you clear the multimillion-dollar floor.

Because the exclusion is high, a typical new Ohio LLC won’t touch the CAT for a long time, if ever. If your business is genuinely high-revenue, treat CAT registration as a to-do and confirm the current threshold and rate with the Department of Taxation.

Ohio LLC taxes, briefly

• State income tax applies — but Ohio is gentle on business income. A default-taxed LLC passes profit through to the owners’ Ohio returns. Ohio’s Business Income Deduction makes the first $250,000 of business income fully deductible ($125,000 if married filing separately), and business income above that is taxed at a flat 3%. Other (non-business) income above $26,050 is taxed at a low flat rate — 2.75% for 2026. So many small-LLC owners owe little or nothing to Ohio on the LLC’s profit — but unlike no-income-tax Texas or Florida, Ohio does tax income once you clear those thresholds. (Ohio municipalities may also levy a local income tax.)
• Federal taxes still apply. A single-member LLC reports on Schedule C; multi-member LLCs file a partnership return. Profits are generally subject to federal income tax and self-employment tax — see our LLC vs S-Corp guide for when an S-corp election can cut the self-employment-tax bill.
• Sales tax: if you sell taxable goods or services in Ohio, you’ll register with the Department of Taxation for a vendor’s license and collect sales tax. That’s separate from the CAT and from anything the Secretary of State does.

Is Ohio right for you?

If you live in Ohio or your business operates there, forming at home is almost always the right call. You get a low $99 formation fee, no annual report, no recurring LLC fee, and a CAT that’s $0 for all but high-revenue businesses. The one thing Ohio does charge is state income tax — though its Business Income Deduction shields the first $250,000 of business income, so many small owners owe little on the LLC’s profit. Worth factoring in, but not a reason to form out of state for a business that’s genuinely rooted in Ohio.

If your business isn’t tied to Ohio at all and you want the strongest privacy, Wyoming is the usual alternative — its low fees and privacy protections suit location-independent businesses (see Wyoming for non-residents). But forming out of state when you actually operate in Ohio usually means a foreign registration back in Ohio plus a second state’s fees — double overhead that rarely pays off. Our best state to form an LLC guide walks through that decision.

Five common mistakes (and how to dodge them)

1. Paying for an EIN. It’s free from the IRS, issued in minutes online. Any standalone “EIN service” fee is pure markup.
2. Assuming a name search reserved your name. Names are checked at filing, not at search time — file promptly, or pay the $39 to reserve it for 180 days.
3. Listing a P.O. box for the statutory agent. Ohio requires a physical street address; a P.O. box gets the appointment invalidated.
4. Confusing “no annual report” with “no taxes.” Ohio still taxes business income above $250,000 and collects sales tax on taxable goods and services — the Secretary of State’s silence doesn’t extend to the Department of Taxation.
5. Forgetting to file the Statutory Agent Update. If your agent or their address changes, Form 521 ($25) keeps your LLC’s public record accurate — and keeps you from missing legal notices.

Where FilingDesk fits

FilingDesk files LLCs in Wyoming, Florida, and Delaware as live states today, and Ohio is available now via a specialist. The flow is the same either way: describe your business in plain English, and we run the name check, prepare and file your Articles of Organization with the state — every filing reviewed and submitted by a human specialist before it goes out — then get your EIN, generate your operating agreement, and cover your registered agent free for the first year. One flat $99 plus the $99 Ohio state fee — $198 all-in, everything included, no upsells. And because Ohio has no annual report, there’s no recurring state paperwork to worry about after you’re formed — our $99/year plan (after Year 1) is optional support, not a state requirement.

Ready to get started? Start your Ohio LLC now — we’ll line up the specialist filing and keep you posted at every step. Backed by a 60-day money-back guarantee.

Frequently asked questions

Sources

• Ohio Secretary of State — Business Filing Forms & Fee Schedule (Form 610, Articles of Organization)
• Ohio Secretary of State — Ohio Business Central (online filing)
• Ohio Department of Taxation — Commercial Activity Tax (CAT)
• Ohio Department of Taxation — Individual Income Tax

This guide is general information, not legal advice. FilingDesk is not a law firm.