Oregon has established a new Corporate Activity Tax for all business entity types that conduct business in Oregon.

  • Businesses with Oregon commercial activity in excess of $750,000 are required to register for the Corporate Activity Tax.
  • A return is required to be filed when the Oregon commercial activity exceeds $1 million in gross receipts.
  • Businesses with taxable commercial activity in excess of $1 million must pay tax at a rate of $250 on the first $1 million of gross receipts and .57% tax on gross receipts greater than $1 million.
  • Receipts are calculated based on the accounting method used for the entities federal income tax return.
  • A few entity types are excluded consisting of nonprofit organizations, farmers’ cooperatives, government agencies and hospitals.
  • To register and pay estimated tax payments go to: https://www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx