Oregon personal income tax rate
Personal income tax
The tax ranges from 4.75% to 9.9%.
Corporate income tax rate
Oregon has two types of corporate taxes: excise and income. Excise tax is the most common. Most corporations do not qualify for Oregon’s income tax. Excise tax is a tax for the privilege of doing business in Oregon and is measured by net income. The excise tax rate is 6.6% of the first $1 million of taxable income and 7.6% of taxable income greater than $1 million. Excise tax filers are subject to a corporate minimum tax dependent upon the taxpayer's Oregon gross receipts during the tax year and it ranges from $150 to $100,000, annually.
Income tax is for corporations not doing business in Oregon but with income from an Oregon source. Income tax filers aren’t subject to corporate excise or minimum tax. The income tax rate is 6.6% of the first $1 million of taxable income and 7.6% of taxable income greater than $1 million, plus $66,000.
Out-of-state businesses may establish nexus with Oregon through economic nexus. Physical presence is not required to establish nexus with the state. Oregon has not adopted a factor presence standard or in-state gross receipts standard. Under Oregon law, a taxpayer is subject to the corporate excise tax if is doing business in the state. A taxpayer is subject to the corporate income tax if it receives income from sources in the state and has a minimum connection. The Oregon Department of Revenue's implementing regulations assert economic nexus based on intangibles in the state. Consult Corporations with headquarters outside Oregon for detailed information.
Franchise tax rate
Oregon does not impose a general franchise tax.
Sales/use tax
Oregon does not impose a sales or use tax. Consult the consolidated Oregon sales tax chart for other tax impositions on specific items.
Pass-through entity/general business taxes
Access Oregon business tax information for compliance obligations.
Oregon allows a pass-through entity tax election for tax years beginning on or after Jan. 1, 2022.
Due dates by tax type:
Corporate excise and income tax
Review the state tax form instructions to the related form of interest for specific due date information. See the state tax forms tab in this roadmap for quick access.
State tax forms
Common state tax forms:
OR-20, Oregon Corporation Excise Tax Return
OR-20-INC, Oregon Corporation Income Tax Return
OR-20-S, Oregon S Corporation Tax
OR-40, Oregon Individual Income Tax Return for Full-year Residents
65, Oregon Partnership Return of Income