In Short: Does an Ohio LLC File an Annual Report?
No. The Ohio Secretary of State says limited liability companies are not required to submit annual or biennial filings, and Ohio charges no annual LLC fee. An Ohio LLC still has to keep a statutory agent on file, and a missing agent can get the LLC cancelled.
- Annual report: none for domestic or foreign LLCs.
- Annual state fee: none.
- What to keep current: the statutory agent, with changes filed within 30 days for $25.
- Taxes: the Commercial Activity Tax applies only above $6 million in taxable gross receipts a year; some cities levy a net profit tax.
- If the agent lapses: the Secretary of State can cancel the LLC after a 30-day notice. Reinstatement costs $25.
Ohio is one of the few states with no recurring report for LLCs. There is no annual report, no biennial report and no franchise tax filing with the Secretary of State. That keeps the yearly cost of an Ohio LLC at zero, but it also means the state relies on one thing to reach you: your statutory agent.
This guide answers whether an Ohio LLC files an annual report, then covers what it must keep current, which taxes can apply, the cost of updates, and how to reinstate an LLC the state has cancelled.
Ohio LLC Annual Report at a Glance
| Official name | None. Ohio LLCs file no annual report |
|---|---|
| Filed with | Ohio Secretary of State, Business Services |
| Who files | No LLC files an annual report |
| Filing cycle | None. Changes are filed as they happen |
| Due date | Statutory agent changes within 30 days of the change |
| Fee | No annual fee. Agent change $25 |
| Late fee or penalty | Cancellation after a 30-day notice if no agent is on file |
| Reinstatement | $25 (Form 525A, Reinstatement and Appointment of Agent) |
| Where to file | Ohio Secretary of State business filing forms, online or by mail |
Does an Ohio LLC Need to File an Annual Report?
No. The Secretary of State’s guide to starting an LLC states that limited liability companies are not required to submit annual or biennial filings. Its business filing forms page lists a biennial report (Form 520) only for professional associations and limited liability partnerships, not for LLCs.
Foreign LLCs registered in Ohio do not file one either.
What an Ohio LLC Must Keep Current
Statutory agent
Under Ohio Revised Code 1706.09, an Ohio LLC must keep an agent for service of process at all times. The agent can be an Ohio resident or a business entity with an Ohio business address. The Secretary of State’s page on keeping an active status says a change in the agent’s name or address must be filed within 30 days of the change. The update uses Form 521 and costs $25.
Other changes
A name change or other change to the articles of organization is filed as an amendment when it happens. The operating agreement is not filed with the state.
Commercial Activity Tax
Ohio’s Commercial Activity Tax (CAT) applies only to businesses above the exclusion amount. According to the Ohio Department of Taxation information release CAT 2023-01, the exclusion is $6 million in taxable gross receipts per calendar year for 2025 and later. A business at or below $6 million owes no CAT and files no CAT return, and the annual minimum tax ended for periods beginning on or after January 1, 2024. A business above the threshold registers through the Ohio Business Gateway within 30 days and files quarterly.
Municipal net profit tax
Many Ohio cities levy a tax on business net profit. The Department of Taxation’s municipal net profit tax page explains that a business with taxable net profit in a taxing city registers and files an annual return, due the 15th day of the fourth month after its tax year ends. Some businesses can opt in to file centrally through the Ohio Business Gateway; disregarded entities cannot.
Foreign LLCs in Ohio
A foreign LLC registers with the Secretary of State before doing business in Ohio, and registration costs $99. It files no annual report afterward, but it must keep an Ohio agent on file, and the same cancellation rule applies to its registration if the agent lapses.
How Much Does It Cost to Keep an Ohio LLC Current?
Nothing each year at the state level. Costs come only when something changes, such as $25 to update the statutory agent. Taxes depend on the business: the CAT applies only above $6 million in taxable gross receipts, and a city net profit tax applies only where a city levies one and the LLC has taxable profit there.
How to Update an Ohio LLC: Step by Step
- Check the record. Look up the LLC on the Secretary of State’s business search and confirm the agent name and address.
- Pick the right form. Use Form 521 for a statutory agent change, resignation or address update.
- File online or by mail. Forms are filed through the Secretary of State’s online business filing service or by mail.
- Pay the $25 fee. Expedited processing costs extra.
- Keep the agent informed. Make sure the agent forwards state mail to you.
What Happens If an Ohio LLC Lets Its Agent Lapse?
Under R.C. 1706.09, if the Secretary of State finds no agent on file, or finds that a required change was not filed, it mails a notice. The LLC has 30 days to cure the problem. If it does not, the Secretary of State cancels its articles of organization without further action. The Secretary of State warns that failing to update can result in cancellation of the business.
Reinstating a cancelled Ohio LLC
A cancelled LLC files Form 525A, Reinstatement and Appointment of Agent, with a $25 fee. Under R.C. 1706.46, reinstatement restores the LLC’s rights as if it had never been cancelled.
Ohio Tips for Non-Resident Owners
- Choose a statutory agent that scans and forwards mail. It is the one address the state relies on.
- File agent changes within 30 days.
- Track your gross receipts. The CAT starts only above $6 million a year.
- Check whether the city where you do business levies a net profit tax.
Keep Your Ohio LLC in Good Standing
With no annual report, the statutory agent is what keeps your LLC listed as active in Ohio. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is an Ohio certificate of good standing. For the full picture of what the state charges, see our breakdown of Ohio LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Ohio.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Ohio LLC With BusinessAnywhere
BusinessAnywhere forms your Ohio LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
Does an Ohio LLC have to file an annual report?
No. The Ohio Secretary of State says LLCs are not required to submit annual or biennial filings.
Is there an annual fee for an Ohio LLC?
No. Ohio charges no annual LLC fee. Costs arise only when the LLC files a change, such as $25 to update its statutory agent.
Do foreign LLCs file an annual report in Ohio?
No. Foreign LLCs registered in Ohio file no annual report, but they must keep an Ohio agent on file.
How much does it cost to change an Ohio LLC’s statutory agent?
$25, filed on Form 521 within 30 days of the change.
Does an Ohio LLC pay the Commercial Activity Tax?
Only above $6 million in taxable gross receipts per calendar year, for 2025 and later. Below that, there is no CAT and no CAT return.
How much does it cost to reinstate an Ohio LLC?
$25, filed on Form 525A, Reinstatement and Appointment of Agent.
This guide summarizes rules published by the Ohio Secretary of State, the Ohio Department of Taxation and the Ohio Revised Code as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
