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Ohio Business Guide

How to Start a Business in Ohio

Everything you need to form your Ohio LLC, corporation, or sole proprietorship, with exact fees, timelines, and step-by-step instructions.

An LLC in Ohio costs $99 to form. Ohio has no corporate income tax, instead applying a Commercial Activity Tax of 0.26% only to businesses with more than $6 million in Ohio taxable gross receipts annually. Individual income tax rates are 0% on the first $26,050 of non-business income, then 2.75% above that starting in tax year 2026.

This guide covers every step from selecting your business structure to obtaining the licenses and permits your business needs.

Choosing Your Ohio Business Structure

This is the first decision and it affects everything: taxes, liability, paperwork. If you are unsure, an LLC is the right default for most Ohio small businesses.

Entity TypeLiability ProtectionTaxationOhio Filing FeeAnnual CostBest For
LLCYesPass-through$99Ohio has no franchise tax and no LLC annual tax.Most small businesses
CorporationYesDouble (C-Corp) or pass-through (S-Corp)$99Ohio has no franchise tax and no LLC annual tax.Raising investment, stock options
Sole ProprietorshipNoPass-through$0$0Freelancers, side hustles
PartnershipNoPass-through$0$02+ owners (consider an LLC instead)

8 Steps to Start Your Ohio Business

  1. 1

    Choose your business structure

    LLC, corporation, or sole proprietorship. Each has different costs, tax treatment, and liability protection.

  2. 2

    Pick and reserve your business name

    Search the Ohio Secretary of State database. Reserve for $39 (180 days).

  3. 3

    Appoint a registered agent

    Must have a physical Ohio street address. Can be yourself (free) or a service ($100 to $300 per year).

  4. 4

    File your formation documents

    Articles of Organization for a Domestic Limited Liability Company (Form 610) ($99) or Initial Articles of Incorporation for a Domestic For-Profit Corporation (Form 532A) ($99) with the Ohio Secretary of State.

  5. 5

    Get your EIN from the IRS

    Free, online, takes about 5 minutes. Do not pay anyone for this.

  6. 6

    Register for a sales tax permit if you sell goods

    Through the Ohio Department of Taxation. State sales tax rate: 5.75% state rate, plus county and transit authority permissive rates that vary by county.

  7. 7

    Get required licenses and permits

    Ohio issues no single general state business license.

  8. 8

    Register for Ohio taxes

    Personal income tax: Graduated in 2025: 0% on the first $26,050 of Ohio taxable nonbusiness income, then $342 plus 2.75% of the excess over $26,050, then...

How Much Does It Cost to Start a Business in Ohio?

ItemCostNotes
LLC filing fee (Ohio Secretary of State) Required$99Regular service is 3 to 7 business days from receipt.
Corporation filing fee Required$99If forming a corporation instead
Annual report$0Not required in Ohio
Name reservation$39180 days
Registered agent service$0 to $300/yrFree if you serve as your own
EIN (IRS) Required$0Always free
Business licenseVariesOhio issues no single general state business license.
Operating agreement$0 to $500+Free template or attorney-drafted
Realistic LLC total (year 1)$99 to $399

See the full cost breakdown

Start a Specific Business in Ohio

Ohio Business Guides

Why Start a Business in Ohio?

  • Forming an LLC costs $99 (Form 610) and forming a for-profit corporation costs $99 (Form 532A), the same fee filed online through Ohio Business Central or on paper.
  • Ohio requires no annual or biennial report for LLCs or for-profit corporations, so there is no recurring Secretary of State filing fee after formation.
  • Regular processing runs 3 to 7 business days, and $200 of Expedite Service 2 brings that to 1 business day.
  • Ohio's individual income tax becomes a flat 2.75% on income above $26,050 in tax year 2026, with the first $26,050 of nonbusiness income taxed at 0%.
  • Ohio levies no corporate income tax. The Commercial Activity Tax is 0.26% of taxable gross receipts and applies only above $6 million of Ohio receipts for tax year 2025 and later.
  • Ohio produced $966.8 billion of current dollar GDP in 2025, the 7th largest state economy, and had 11,900,510 residents as of July 1, 2025.

Ohio Business Resources

Frequently Asked Questions

How long does it take to form an LLC in Ohio?
Filing through Ohio Business Central takes 3 to 7 business days for regular processing. Expedite Service 2 costs $200 and is processed within 1 business day.
What does it cost to start an LLC in the first year?
LLC formation costs $99, and Ohio requires no annual report, so there is no recurring fee. A vendor license for selling taxable goods or services costs $50.
Can a non-resident form an LLC in Ohio?
Yes. You can file online through Ohio Business Central, and there are no stated residency requirements for LLC formation in Ohio.
What is the cheapest way to start a business in Ohio?
An LLC and a for-profit corporation both cost $99 to form in Ohio.
Is an operating agreement required for an Ohio LLC?
An operating agreement is not listed as a required filing by the Ohio Secretary of State for LLC formation.