Does Ohio Require an LLC Annual Report?
No. Ohio does not require LLCs to file an annual report. There is no recurring state filing fee for a standard LLC. Ohio's Commercial Activity Tax applies only when Ohio taxable gross receipts exceed $6 million a year (for 2025 and later), at a rate of 0.26%, and the annual minimum tax was eliminated starting in 2024; LLCs below the exclusion owe no CAT.
What an Ohio LLC still has to do each year
Ohio requires no annual report, biennial report or yearly fee from LLCs, so after the Articles of Organization are filed, an Ohio LLC can go years without another Secretary of State filing. The one continuing requirement is the statutory agent, Ohio's term for a registered agent, who must have an Ohio address. If the agent resigns, dies, moves out of state, or changes its address without a filing, the Secretary of State mails a notice, and an LLC that does not fix the problem within 30 days has its articles cancelled under R.C. 1706.09. Because no report forces a yearly check, outdated agent information is the most common way Ohio LLCs lose their status. Tax duties go to the Department of Taxation instead. The Commercial Activity Tax applies only when Ohio gross receipts exceed $6 million a year starting in 2025, and the old annual minimum tax ended in 2024, so most small LLCs no longer owe CAT at all.
Statutory agent changes and other filings are made online through Ohio Business Central, the Secretary of State's filing portal, or on paper forms.
If the LLC is dissolved for another reason, such as losing its registered agent, see the Ohio reinstatement guide.
What Ohio charges over five years
| Item | Amount |
|---|---|
| Formation filing fee | $99 |
| Recurring state payments, years 1-5 | $0 |
| State filing fees, five years | $99 |
Counts only the formation fee and the recurring state payment. Ohio's Commercial Activity Tax applies only when Ohio taxable gross receipts exceed $6 million a year (for 2025 and later), at a rate of 0.26%, and the annual minimum tax was eliminated starting in 2024; LLCs below the exclusion owe no CAT. Registered agent service, if you use one, typically adds $100 to $300 a year.
Ohio compared with nearby states
| State | Filing | Fee | Due | Late fee |
|---|---|---|---|---|
| Ohio | None | $0 | - | - |
| Pennsylvania | Annual Report | $7 | September 30 each year | See rules |
| West Virginia | Annual Report | $25 | June 30 each year | $50 |
| Kentucky | Annual Report | $15 | June 30 each year | None |
| Indiana | Business Entity Report | $32 | End of anniversary month | None |
| Michigan | Annual Statement | $25 | February 15 each year | See rules |
Mistakes Ohio owners make
- Paying a private service for an Ohio LLC annual report, when Ohio does not require one.
- Letting the statutory agent resign or move without filing a replacement, which leads to cancellation 30 days after the Secretary of State's notice.
- Using a forwarding or out-of-date email for agent notices, so the cancellation warning goes unread.
- Assuming the Commercial Activity Tax still requires a minimum payment from small LLCs, when the annual minimum ended in 2024 and receipts under $6 million are excluded from 2025.
Ohio LLC annual requirements: questions
Does an Ohio LLC have to file an annual report?
No. Ohio does not require LLCs to file an annual or biennial report with the Secretary of State, and there is no yearly state filing fee. The ongoing requirement is to keep an Ohio statutory agent on record and to file a change whenever the agent or its address changes.
How can an Ohio LLC be cancelled if there is no annual report?
Under R.C. 1706.09, if the LLC fails to maintain a statutory agent or to file a required agent name or address change, the Secretary of State mails a notice. If the LLC does not fix the problem within 30 days, its articles of organization are cancelled.
Does my Ohio LLC owe the Commercial Activity Tax?
Only if its Ohio taxable gross receipts exceed the exclusion amount, which is $6 million for 2025 and later years. The annual minimum tax was eliminated for periods starting January 1, 2024. Receipts above the exclusion are taxed at 0.26%, and filing goes to the Ohio Department of Taxation.
- codes.ohio.gov/ohio-revised-code/section-1706.09
- codes.ohio.gov/ohio-revised-code/section-111.16
- ohiosos.gov/assets/525a.pdf
- ohiosos.gov/business/business-filing-forms
- lsc.ohio.gov/assets/organizations/legislative-service-commission/files/2024-stat
- tax.ohio.gov/business/ohio-business-taxes/commercial-activities/changes_to_ohios
Related: How to start an LLC in Ohio · Reinstating an Ohio LLC · Annual report fees in every state · LLC costs compared
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.