--- title: "Oregon PLLC Formation: Why There's No Separate PLLC Filing 2026 | LLC Attorney" description: "Oregon has no distinct PLLC entity or form. Learn how licensed professionals actually form an LLC in Oregon — the single Domestic LLC filing, the $100 fee, and the professional-services checkbox." canonical: https://llcattorney.com/states/or/pllc-formation-oregon image: https://llcattorney.com/images/share-cover.png source_path: /states/or/pllc-formation-oregon --- 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. - Same-day PLLC formation available through LLC Attorney, at no markup on state fees 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. NoSeparate PLLC entity or filing $100Filing fee (same for every LLC) NoPre-filing board approval required $100/yrAnnual report fee ## 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. Ready to Launch Your Business in Oregon?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ### If LLC Attorney Does It for You 1. Submit your profession, license number, and ownership details at llcattorney.com. 2. LLC Attorney forms the correct entity type for your profession in Oregon and handles the licensing coordination. 3. Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions. ## 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. ## What You Actually Get With LLC Attorney's Oregon PLLC Formation The part of Oregon LLC formation that trips people up isn't the filing fee — it's knowing there's no separate PLLC form to look for, and confirming any profession-specific ownership rules (like Oregon's physician-majority-ownership rule) that the state filing itself doesn't check. LLC Attorney gets this right from the start. - PLLC formation in Oregon, starting at $149. - Licensing board coordination and ownership-eligibility review handled for your specific profession. - Filing paperwork drafted for Oregon's actual requirements — not a generic multi-state template. - Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions. Oregon skips the separate PLLC filing entirely, but getting your professional-services designation and ownership details right still matters — LLC Attorney makes sure your Oregon LLC is set up correctly for your specific profession. ## Ready to Form Your Oregon PLLC? LLC Attorney helps licensed professionals in Oregon form the correct entity type for their profession and serves as your registered agent once it's approved. See our [full pricing](/pricing) for all service tiers. Ready to Launch Your Business in Oregon?Follow our fast, easy process to get started right now.[Form My Oregon LLC](https://app.llcattorney.com/formation?intake_type=formation) ## Frequently Asked Questions ### Does Oregon offer a PLLC as a separate entity type? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### Which licensed professions need a PLLC in Oregon? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### Does Oregon require licensing board approval before forming a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### How much does it cost to form a PLLC in Oregon? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### Who can own a Oregon PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### Can a Oregon PLLC combine multiple licensed professions? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### What liability protection does a Oregon PLLC actually provide? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### Does Oregon require malpractice insurance for a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) 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. ### Does LLC Attorney form PLLCs? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. LLC Attorney helps licensed professionals in Oregon form the correct entity type for their profession, starting at $149. ## Related Oregon Resources - [Oregon LLC Formation](/states/or/llc-formation-oregon) - [Oregon Registered Agent](/states/or/registered-agent-oregon) - [Oregon EIN Number](/states/or/ein-number-oregon)