LLC annual reports › Ohio
Ohio LLC Annual Report: Fee, Due Date and Penalties
Ohio doesn't require an annual report from LLCs. Here's what it does require.
Compiled October 2026; some details come from secondary sources, so confirm with the state.
- Report fee
- None
- How often
- Not required
- Required instead
- Ohio Commercial Activity Tax (only if taxable gross receipts exceed $6M, the exclusion for 2025 and later)
- Late penalty
- None for the entity filing.
What Ohio requires instead
Deadlines
- Ohio Commercial Activity Tax (only if taxable gross receipts exceed $6M, the exclusion for 2025 and later): Quarterly returns only. The annual CAT return and the annual minimum tax were eliminated starting with 2024 tax periods. Quarterly returns are due by the 10th day of the second month after quarter-end (May 10, Aug 10, Nov 10, Feb 10).
If you miss a deadline
No annual-report risk. An LLC can be cancelled for failing to keep a statutory agent, or for tax reasons.
Getting reinstated: $25 state fee, plus any back reports, taxes and penalties.
Filing yourself, an Ohio LLC costs $99 in the first year and $0 a year after.
Full Ohio cost breakdown →Sources
- https://www.ohiosos.gov/business/business-filing-forms
- https://www.ohiosos.gov/assets/610.pdf
- https://www.ohiosos.gov/assets/business-start-a-llc.pdf
- https://www.ohiosos.gov/assets/525a.pdf
- https://www.ohiosos.gov/globalassets/business/forms/525b.pdf
- https://tax.ohio.gov/static/commercial_activities/information_releases/CAT_2023-01_info_release.pdf
Questions
›Does an Ohio LLC have to file an annual report?
No. Ohio doesn't require an annual or biennial report from LLCs. What is required instead: Ohio Commercial Activity Tax (only if taxable gross receipts exceed $6M, the exclusion for 2025 and later) (Quarterly returns only. The annual CAT return and the annual minimum tax were eliminated starting with 2024 tax periods. Quarterly returns are due by the 10th day of the second month after quarter-end (May 10, Aug 10, Nov 10, Feb 10)).
›What happens if I miss an Ohio filing?
None for the entity filing. No annual-report risk. An LLC can be cancelled for failing to keep a statutory agent, or for tax reasons.
›How much does it cost to reinstate an Ohio LLC?
Ohio charges a $25 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.