How to Start an LLC in Ohio
Forming an LLC in Ohio costs $99 in state filing fees, paid to the Ohio Secretary of State. Here is the full process, the real costs and the Ohio-specific rules most guides skip.
What it costs
| Item | Cost | Required? |
|---|---|---|
| State filing fee (Ohio Secretary of State) | $99 | Yes, one time |
| No annual report | $0 | Not required |
| Registered agent service | $100–$200 / year | Optional (you can be your own) |
| EIN from the IRS | Free | Yes, for banking and taxes |
| Operating agreement | Free–$200 | Strongly recommended |
Step by step
Choose and check your LLC name
Your name must be distinguishable from existing Ohio entities and include "LLC" or "Limited Liability Company". Search availability for free on the Ohio Secretary of State website before you fall in love with a name.
Appoint a registered agent
Required by law: a person or company with a physical street address in Ohio, available during business hours to receive legal mail. You can be your own agent if you live in the state; most founders who value privacy or don't live there use a service ($100 to $200 per year).
File your formation documents ($99)
File Articles of Organization (in some states called a Certificate of Formation) with the Ohio Secretary of State. Standard processing: about 3-7 business days online. This is the step that legally creates the LLC.
Get your EIN from the IRS (free)
The Employer Identification Number is your LLC's federal tax ID, needed for bank accounts, hiring and tax filings. The IRS issues it free. If the LLC's principal place of business is in the US and the responsible party has an SSN or ITIN, the IRS online application issues the number immediately (one EIN per responsible party per day). Owners without an SSN or ITIN, including most non-US founders, cannot use the online tool: they file Form SS-4 by fax (about 4 business days), by mail (about 4 weeks) or, for international applicants, by phone at 267-941-1099. Details and the exact numbers are in our non-resident guide. Never pay a service just for an EIN.
Create an operating agreement
Ohio does not legally require an operating agreement, but banks, investors and courts expect one, and it is the document that protects your limited liability if ownership is ever disputed.
Handle ongoing compliance
Good news: Ohio has no annual report for standard LLCs. Your ongoing duties are keeping a registered agent, renewing any local licenses and handling taxes.
What an Ohio LLC really costs
| Scenario | Year one | Each year after |
|---|---|---|
| Ohio resident acting as their own statutory agent | $99 | $0 to the Secretary of State |
| Owner using a commercial statutory agent | $99 + $100–$200 agent | $100–$200, all of it to the agent |
| Need it approved fast | + $100 (2 business days), $200 (1 business day) or $300 (4 hours, walk-in only) | no change |
Ohio is one of the few states where an LLC has no recurring state filing fee at all: no annual report, no franchise tax, no biennial statement. Filing is through the Ohio Business Central portal; fees are on the Secretary of State fee schedule.
No annual report does not mean nothing to maintain
- Statutory agent. Ohio calls the registered agent a statutory agent. It must stay current for as long as the LLC exists; if the agent resigns and no replacement is appointed, the state can cancel the LLC.
- City income tax. Ohio is unusual in that most cities levy their own tax on net profits. A profitable LLC in Columbus, Cleveland or Cincinnati files a municipal net profit return, separate from state tax. This is the obligation most new owners miss.
- State income tax on owners. Profit passes through to the owners. Ohio lets individuals deduct the first $250,000 of business income, and tax the rest at a flat rate, so a small LLC's state income tax is often low or nil.
- Sales tax. A vendor's license from the county auditor is required before selling taxable goods or services.
The Commercial Activity Tax, updated
Older guides describe Ohio's Commercial Activity Tax (CAT) as a $150 annual minimum on every business above $150,000 in receipts. That is out of date. Under Information Release CAT 2023-01:
- The annual minimum tax was eliminated starting in 2024.
- From 2025 the exclusion is $6 million of taxable gross receipts. Businesses at or below it do not register or file.
- Above $6 million, the tax is 0.26% of receipts over the exclusion, filed quarterly.
- If you registered for CAT under the old rules and are now below the exclusion, cancel the account rather than leaving it open and unfiled.
Who Ohio suits
Anyone running the business from Ohio: the state is cheap to enter and cheap to stay in. For owners outside Ohio there is no advantage to forming here, because your home state will expect foreign registration and its own fees. For non-US founders, Ohio's zero recurring state fee is attractive on paper, but Wyoming and New Mexico are more familiar to banks; see the non-resident guide.
Mistakes we see with Ohio LLCs
- Assuming no annual report means no obligations, then missing a city net profit return.
- Registering for CAT under the old $150,000 threshold and leaving the account open.
- Paying $300 for the four-hour expedite without knowing it requires hand delivery.
- Letting the statutory agent lapse with no replacement on file.
Official Ohio links
Ohio LLC: frequently asked questions
How much does it cost to start an LLC in Ohio?
The state filing fee is $99, paid to the Ohio Secretary of State. Ongoing state cost: none, Ohio has no annual state fee. Optional costs include a registered agent service (typically $100 to $200 per year) if you don't act as your own.
How long does it take to form an LLC in Ohio?
Typical processing time: about 3-7 business days online. Many states offer paid expedited options if you need the LLC approved faster. The clock starts when the Ohio Secretary of State receives your filing.
Do I need a registered agent in Ohio?
Yes. Every Ohio LLC must continuously maintain a registered agent with a physical street address in the state to receive legal and official mail. You can serve as your own agent if you have an Ohio address and are available during business hours, or hire a commercial registered agent service.
Does Ohio require an annual report?
No. Ohio is one of the few states with no annual report requirement for standard LLCs, after formation, there is no recurring report to file with the state. You still need to keep your registered agent current and handle any tax obligations.
Does an Ohio LLC pay the Commercial Activity Tax?
Only if its taxable gross receipts exceed $6 million a year, from 2025 onward. The old $150 annual minimum tax was eliminated starting in 2024, so most small Ohio LLCs neither register for nor pay CAT.
What does an Ohio LLC cost each year?
Nothing to the Secretary of State: Ohio has no annual report and no franchise tax for LLCs. Ongoing costs are a statutory agent if you use a service, any city net profit tax, and income tax on the owners' share of profit.
Not sure whether Ohio fits your situation?
Before you choose a filing package, talk through your business, location and goals with a real setup specialist. Get a clear formation roadmap at no cost and with no purchase obligation.
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Compare with other states
Fees and rules last reviewed September 2026. State fees change; always confirm with the Ohio Secretary of State before filing. This guide is general information, not legal or tax advice.