Key Takeaways
- Oregon does NOT offer a PLLC as a distinct entity type — Oregon does not have a separate "PLLC" filing, form, fee, or entity type. The Oregon Secretary of State's Corporation Division uses a single "Domestic Limited Liability Company" filing for every LLC, professional or not — the form simply asks a yes/no question, "Professional Services Rendered?," and if you answer yes, you select your specific licensed profession from a list keyed to ORS 58.015 (the Professional Corporation Act's profession list). There's no separate fee, no separate form number, and critically, ORS 63.094 (Oregon's LLC name-designator statute) doesn't authorize or require "PLLC" wording at all — so an Oregon LLC rendering professional services is still just an "LLC" in its legal name, not a "PLLC." Framed correctly: Oregon professionals use a standard LLC with a professional-services designation checked on the same form, not a distinct PLLC entity.
- Oregon does not require licensing board pre-approval as a condition of filing
- Not addressed by a dedicated professional-LLC statute since Oregon has none. Because the professional designation is just a checkbox tied to a single profession selected from the ORS 58.015 list, combining multiple licensed professions under one Oregon LLC isn't a scenario the filing form is built to handle cleanly — confirm with the relevant licensing boards before assuming a combination is permitted.
- LLC Attorney does not form PLLCs or other professional entities — this guide is educational; where your profession permits a standard LLC or corporation, LLC Attorney can form that
If you're a licensed professional in Oregon looking to form a PLLC, here's the wrinkle: Oregon doesn't have a separate PLLC filing at all. There's one Domestic LLC form for every LLC in the state — professionals simply check "yes" to a "Professional Services Rendered?" question and select their profession from a list.
This guide covers how Oregon professionals actually form an LLC in 2026 — the single $100 filing, the ORS 58.015 profession list, and why Oregon's own naming statute doesn't authorize a "PLLC" designator at all, so a generic multi-state PLLC template will lead you to the wrong form.
What Is a Oregon PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
No. Oregon does not have a separate "PLLC" filing, form, fee, or entity type. The Oregon Secretary of State's Corporation Division uses a single "Domestic Limited Liability Company" filing for every LLC, professional or not — the form simply asks a yes/no question, "Professional Services Rendered?," and if you answer yes, you select your specific licensed profession from a list keyed to ORS 58.015 (the Professional Corporation Act's profession list). There's no separate fee, no separate form number, and critically, ORS 63.094 (Oregon's LLC name-designator statute) doesn't authorize or require "PLLC" wording at all — so an Oregon LLC rendering professional services is still just an "LLC" in its legal name, not a "PLLC." Framed correctly: Oregon professionals use a standard LLC with a professional-services designation checked on the same form, not a distinct PLLC entity.
Who Needs a PLLC in Oregon?
ORS 58.015 lists the professions eligible for the professional-services designation: accountants, architects, attorneys, chiropractors, dentists, landscape architects, naturopaths, nurse practitioners, psychologists, physicians, medical imaging licensees, real estate appraisers, and similarly licensed personal-service providers. Selecting your profession on the LLC filing doesn't create a separate entity type — it simply flags the LLC as rendering a licensed professional service, which extends certain Chapter 58 liability provisions to it.
Because there's no separate PLLC entity, every Oregon licensed professional forming an LLC is technically using the same standard LLC form — the only difference is whether the "Professional Services Rendered?" box is checked and a profession is selected from the ORS 58.015 list.
Who Can Own a Oregon PLLC?
Members generally must be licensed in the profession the LLC renders. For physician-owned practices specifically, ORS 58.375 requires licensed physicians to hold majority voting shares/board seats, though this provision is written for corporations and hasn't been confirmed to extend automatically to LLCs — worth confirming with the Oregon Medical Board for medical practices specifically.
Not addressed by a dedicated professional-LLC statute since Oregon has none. Because the professional designation is just a checkbox tied to a single profession selected from the ORS 58.015 list, combining multiple licensed professions under one Oregon LLC isn't a scenario the filing form is built to handle cleanly — confirm with the relevant licensing boards before assuming a combination is permitted.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
An Oregon LLC rendering professional services shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — ORS 58.035 extends certain Chapter 58 liability provisions to LLCs used by licensed professionals, but individual liability for one's own conduct is preserved regardless.
No statewide malpractice-insurance mandate tied to the professional-services designation was found in Oregon's LLC statutes — any insurance requirement would come from your specific licensing board's own rules rather than ORS Chapter 63 or Chapter 58.
How Is a Oregon PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Oregon has a graduated state personal income tax ranging from about 4.75% to 9.9%, and no state sales tax, so pass-through profit from an Oregon LLC flows to owners' personal returns and is taxed at these rates in addition to federal tax.
Oregon LLCs owe a $100 annual report fee each year to stay in good standing with the Secretary of State — the same fee whether or not the professional-services designation is checked. Separately, Oregon's Corporate Activity Tax (CAT) applies at $250 plus 0.57% of Oregon commercial activity over a $1 million threshold, and a separate minimum excise tax starts at $150 per year — both apply based on business activity, not on whether the LLC renders professional services.
Oregon has no separate PLLC chapter or filing — the standard Domestic LLC Registration includes a "Professional Services Rendered?" question that layers the ORS 58.015 profession list onto the standard LLC filing. Don't rely on a generic multi-state PLLC template when forming an Oregon entity; there's no separate PLLC form to fill out.
How to Set Up Your Oregon PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
ORS 58.015 lists the professions eligible for the professional-services designation: accountants, architects, attorneys, chiropractors, dentists, landscape architects, naturopaths, nurse practitioners, psychologists, physicians, medical imaging licensees, real estate appraisers, and similarly licensed personal-service providers. Selecting your profession on the LLC filing doesn't create a separate entity type — it simply flags the LLC as rendering a licensed professional service, which extends certain Chapter 58 liability provisions to it.
Step 2 — Get licensing board sign-off if required.
Oregon's Secretary of State doesn't require a separate pre-filing board sign-off before accepting a Domestic LLC filing — the filer self-certifies the profession directly on the form. That said, for some professions (notably medicine), ownership must independently satisfy the licensing board's own rules — ORS 58.375 requires licensed physicians to hold the majority of voting shares/board seats in physician-owned entities, though this provision addresses corporations specifically and hasn't been confirmed to extend by cross-reference to LLCs. Because Oregon's filing is self-certified rather than board-gated, your LLC can be formed within days of submission — but confirm your specific board's own ownership and practice rules separately, since the state filing process doesn't verify compliance with those rules on your behalf.
Step 3 — File your formation documents.
Oregon does not have a separate "PLLC" filing, form, fee, or entity type. The Oregon Secretary of State's Corporation Division uses a single "Domestic Limited Liability Company" filing for every LLC, professional or not — the form simply asks a yes/no question, "Professional Services Rendered?," and if you answer yes, you select your specific licensed profession from a list keyed to ORS 58.015 (the Professional Corporation Act's profession list). There's no separate fee, no separate form number, and critically, ORS 63.094 (Oregon's LLC name-designator statute) doesn't authorize or require "PLLC" wording at all — so an Oregon LLC rendering professional services is still just an "LLC" in its legal name, not a "PLLC." Framed correctly: Oregon professionals use a standard LLC with a professional-services designation checked on the same form, not a distinct PLLC entity.
Step 4 — Appoint a registered agent.
Oregon calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Members generally must be licensed in the profession the LLC renders. For physician-owned practices specifically, ORS 58.375 requires licensed physicians to hold majority voting shares/board seats, though this provision is written for corporations and hasn't been confirmed to extend automatically to LLCs — worth confirming with the Oregon Medical Board for medical practices specifically.
Step 6 — Address malpractice insurance requirements.
No statewide malpractice-insurance mandate tied to the professional-services designation was found in Oregon's LLC statutes — any insurance requirement would come from your specific licensing board's own rules rather than ORS Chapter 63 or Chapter 58.
Step 7 — Handle ongoing state compliance.
Oregon LLCs owe a $100 annual report fee each year to stay in good standing with the Secretary of State — the same fee whether or not the professional-services designation is checked. Separately, Oregon's Corporate Activity Tax (CAT) applies at $250 plus 0.57% of Oregon commercial activity over a $1 million threshold, and a separate minimum excise tax starts at $150 per year — both apply based on business activity, not on whether the LLC renders professional services. Oregon has a graduated state personal income tax ranging from about 4.75% to 9.9%, and no state sales tax, so pass-through profit from an Oregon LLC flows to owners' personal returns and is taxed at these rates in addition to federal tax.
Step 8 — Watch for Oregon-specific PLLC traps.
The most common Oregon-specific mistake is looking for a separate "PLLC" filing or fee that simply doesn't exist — Oregon uses one Domestic LLC form for every LLC, and the only difference for licensed professionals is checking "yes" to the professional-services question and selecting a profession from the ORS 58.015 list. Don't let a generic multi-state PLLC template lead you to file the wrong document in Oregon.
Where LLC Attorney Fits In
LLC Attorney doesn't form Oregon PLLCs or other professional entities, and the filing steps above are for you or your attorney to complete. What we can do:
- Form a standard Oregon LLC or corporation the same day where your profession permits one.
- Handle S-corp elections.
- Serve as your Registered Agent (registered agent).
- Connect you with flat-fee attorney consultations (no retainer) for licensing and ownership questions before you file.
When Should You Talk to an Attorney About Your Oregon PLLC?
Talk to an attorney before forming your Oregon LLC if you're a physician confirming whether ORS 58.375's majority-ownership rule for corporations extends to your LLC, if you're combining more than one licensed profession under a single entity, or if you're unsure whether your specific profession appears on the ORS 58.015 list.
How LLC Attorney Can Help Oregon Professionals
LLC Attorney doesn't form professional entities like PLLCs. This guide exists so professionals get the Oregon rules right — here's what we do offer.
- Standard LLC or corporation formation in Oregon, where your profession permits one — no markup on state fees.
- S-corp election handling when that fits your tax situation.
- Registered agent (Registered Agent) service in Oregon.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Need Help Starting Your Oregon Business?
LLC Attorney doesn't form professional entities like PLLCs; if your profession allows a standard LLC or corporation in Oregon, we can form it and serve as your registered agent; if you're unsure which entity your license requires, a flat-fee attorney consultation can settle it before you file. See our full pricing for all service tiers.
Frequently Asked Questions
No, not as a distinct entity. Oregon has no separate "PLLC" filing, form, or fee — licensed professionals use the same Domestic LLC Registration as everyone else, with a "Professional Services Rendered?" question that flags the profession from the ORS 58.015 list.
ORS 58.015 lists accountants, architects, attorneys, chiropractors, dentists, landscape architects, naturopaths, nurse practitioners, psychologists, physicians, medical imaging licensees, and real estate appraisers, among other licensed personal-service providers eligible for the professional-services designation.
No. Oregon's Secretary of State doesn't require pre-filing board sign-off — the filer self-certifies the profession directly on the form. Some professions, like medicine, have separate board-level ownership rules to satisfy independently.
The Articles of Organization filing fee is $100 — the same fee used for every Oregon LLC, whether or not the professional-services box is checked. The annual report fee is also $100.
Members generally must be licensed in the profession the LLC renders. For physician-owned practices, ORS 58.375 requires licensed physicians to hold majority ownership, though this rule is written for corporations and hasn't been confirmed to extend automatically to LLCs.
Not addressed by a dedicated statute — since the professional designation is a single checkbox tied to one profession from the ORS 58.015 list, combining multiple licensed professions under one Oregon LLC isn't a scenario the filing form handles cleanly. Confirm with the relevant licensing boards.
An Oregon LLC rendering professional services shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts.
No statewide malpractice-insurance mandate tied to the professional-services designation was found in Oregon's statutes. Any insurance requirement would come from your specific licensing board's own rules.
No. LLC Attorney does not form PLLCs, professional corporations, or other license-restricted professional entities in Oregon or anywhere else. We form standard LLCs and corporations (including S-corp elections), provide registered agent service, and offer flat-fee attorney consultations if you need help confirming which entity your license allows.