Ohio LLC formation guide › Annual report

Ohio LLC Annual Report (2026): Deadline, Fee and Penalty

Last verified 2026-06-28 · every figure is sourced below

Ohio does not require LLCs to file an annual report.
Ohio LLC — annual obligations
ItemValueOfficial formSource
Annual report fee Ohio does not require LLCs to file a recurring state report
Deadline Ohio LLCs file no annual report
Frequency None — Ohio LLCs file no annual report official source
Reinstatement penalty (if dissolved) $25.00 Reinstatement & Appointment of Agent (Form 525A) official source
State entity / franchise tax $0.00
No LLC franchise tax or annual report; Ohio CAT applies only above $3M gross receipts, so $0 for typical small LLCs
official source · Ohio Commercial Activity Tax
Total annual cost (state) $0.00
sum of annual_report_fee + state_annual_tax_min (excludes unavailable: annual_report_fee)
calculated

Frequently asked questions

Does a Ohio LLC have to file an annual report?

No. Ohio does not require LLCs to file an annual report. However, the LLC still owes the state's $0 annual entity tax.