Jurisdiction detail
Oregon tax guide
A seeded subnational profile for Oregon, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Oregon Department of Revenue
Overview
Oregon imposes both corporate excise tax and a Commercial Activity Tax (CAT) on gross receipts above $1 million. The state has no general sales tax.
Individual income tax
Oregon's progressive personal income tax tops at 9.9 percent.
Type: progressive
Business tax
Oregon corporate excise tax at 7.6 percent (with a minimum tax). The Corporate Activity Tax (CAT) at 0.57 percent of receipts above $1 million also applies.
Reference rate: 7.6%
Sales or indirect tax
Oregon has no general sales tax.
Base rate: 0%
Oregon has no general state or local sales tax.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Oregon Department of RevenuePrimary sources
- Oregon Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.