Ohio LLC Franchise Tax Deadlines (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Not required

Ohio does not require a recurring annual report for LLCs. Ohio LLCs are not required to file an annual or biennial report with the Secretary of State. Among Ohio business entities, only Professional Associations and Limited Liability Partnerships are required to file biennial reports; standard LLCs have no recurring SOS report. LLCs must still keep their statutory agent information current — changes to the statutory agent's name or address are filed on Form 521 with the Secretary of State within 30 days of any change. Ohio Business Central (bsportal.ohiosos.gov) is the SOS online filing portal used for these updates.

Franchise tax

The CAT applies to most business entities, including LLCs, with Ohio-source gross receipts above the exclusion threshold. Taxpayers below the threshold do not need to register or file; if a previously registered taxpayer drops below the threshold, they should cancel their CAT account.

Ohio does not impose a traditional franchise tax on LLCs, but LLCs with substantial Ohio business activity are subject to the Commercial Activity Tax (CAT). Beginning with tax year 2025 and after, taxpayers with $6,000,000 or less in taxable gross receipts in a calendar year owe no CAT and are not required to register or file. Above the $6,000,000 exclusion, the CAT rate is 0.26% applied to taxable gross receipts in excess of the exclusion amount. Following H.B. 33, the annual minimum tax has been eliminated and the annual CAT return is gone — all remaining CAT taxpayers file and pay quarterly using the Ohio Business Gateway.

Deadline: Only LLCs with Ohio taxable gross receipts above $6,000,000 in a calendar year must register and file. For taxpayers above the threshold, returns are quarterly — due February 9, May 10, August 9, and November 9 each year (next business day if the date falls on a weekend or holiday)..

Fee: $0 · no CAT owed if Ohio taxable gross receipts are at or below the $6,000,000 annual exclusion; 0.26% applies to receipts above the exclusion.

Where to pay: tax.ohio.gov

What happens if you miss it

Days late Status Fee Consequence
1+ days Late $50 Under Ohio Revised Code 5751.06, any CAT taxpayer that fails to file a return or pay the full amount of tax due by the deadline is liable for a penalty in an amount not exceeding the greater of $50 or 10% of the tax required to be paid for the tax period.
1+ days Interest — Interest accrues on any unpaid CAT from the original due date until the date of payment (or assessment, if earlier), at the rate set under Ohio Revised Code 5703.47.
30+ days Dissolved — If the LLC fails to maintain a valid statutory agent on file with the Ohio Secretary of State, the SOS may cancel the LLC's articles of organization after notice, causing it to lose its good standing and right to transact business in Ohio until reinstated.

Frequently asked questions

Does an Ohio LLC file an annual report with the Secretary of State?

No. Ohio LLCs are not required to file an annual or biennial report with the Secretary of State. In Ohio, only Professional Associations and Limited Liability Partnerships file recurring biennial reports — standard LLCs do not. LLCs must still keep their statutory agent information current and file updates on Form 521 when it changes.

What ongoing state filings does an Ohio LLC have?

The main recurring state obligation for an Ohio LLC is the Commercial Activity Tax (CAT) with the Ohio Department of Taxation, but only if the LLC's Ohio taxable gross receipts exceed the annual exclusion. LLCs below the exclusion have no recurring SOS report and no CAT filing — they only need to keep their statutory agent on file and update Form 521 if anything changes.

What is the Ohio Commercial Activity Tax (CAT) and does my LLC owe it?

The CAT is a tax on Ohio taxable gross receipts. Beginning in tax year 2025, taxpayers with $6,000,000 or less in Ohio taxable gross receipts owe no CAT and do not need to register or file. Above $6,000,000, the rate is 0.26% on taxable gross receipts in excess of the exclusion amount.

When are Ohio CAT returns due?

Quarterly. Returns and payments are due February 9, May 10, August 9, and November 9 each year. If a due date falls on a weekend or legal holiday, the return is due the next business day. The annual CAT return and the annual minimum tax were eliminated by H.B. 33 — all remaining CAT taxpayers now file quarterly only.

What happens if my Ohio LLC files or pays CAT late?

Under Ohio Revised Code 5751.06, the penalty for late filing or payment is up to the greater of $50 or 10% of the tax required to be paid for the tax period. Interest also accrues on unpaid tax from the original due date at the rate set under Ohio Revised Code 5703.47.

How does an Ohio LLC update its statutory agent?

File Form 521, Statutory Agent Update, with the Ohio Secretary of State. Form 521 is used both to appoint a new statutory agent and to change the address of the existing agent. Filings can be submitted online through Ohio Business Central at bsportal.ohiosos.gov.

Where can I look up an Ohio LLC's status?

Use the Ohio Secretary of State Business Search at businesssearch.ohiosos.gov. The search returns filing history, the current statutory agent, and the entity's current status with the Secretary of State.

Sources

  1. Ohio Secretary of State — Maintain Active Business Status / Filing Requirements · retrieved May 10, 2026
  2. Ohio Secretary of State — Business FAQ (entity reporting requirements) · retrieved May 10, 2026
  3. Ohio Secretary of State — Form 521 Statutory Agent Update Instructions · retrieved May 10, 2026
  4. Ohio Department of Taxation — Commercial Activity Tax Information Release CAT 2023-01 · retrieved May 10, 2026
  5. Ohio Revised Code 5751.06 — Penalty for late filing or delinquent payment (CAT) · retrieved May 10, 2026
  6. Ohio Secretary of State — Business Search · retrieved May 10, 2026

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