States / Oregon

Oregon

Last checked Oct 22, 2026

Oregon practitioners mostly work in two state logins, both built by FAST Enterprises: the Department of Revenue's Revenue Online (GenTax, rolled out 2014 to 2017) and the Employment Department's Frances Online, which since 2022 takes the combined quarterly payroll report (unemployment insurance, state withholding, statewide transit tax and Paid Leave Oregon) and since 2023 and 2024 runs Paid Leave Oregon and unemployment benefits. Payroll tax payments still go through Revenue Online. Neither FAST contract has a published running total: the revenue contract was reported at $34.5M in 2012, the employment contract started at $60M in 2021 and was later amended, and state accounts show about $69.8M paid to FAST by Revenue (fiscal 2014 to 2025) and $55.3M by Employment (fiscal 2021 to 2025). Business registration, new hire reporting and the Portland area's local income taxes each have their own portal.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Tina Kotek
    • Director: David Gerstenfeld Oregon Department of Revenue
    • Director, Employment Department: Andrew Stolfi Oregon Employment Department
  • Secretary of State: Tobias Read Oregon Secretary of State
  • Attorney General: Dan Rayfield Oregon Child Support Program, Division of Child Support, Oregon Department of Justice

Employer account numbers

Checked Oct 29, 2026.

Oregon issues one employer number for all of its state payroll taxes: the Business Identification Number (BIN), assigned by the Department of Revenue (DOR) on the Combined Employer's Registration. Under the Combined Payroll Tax Reporting System the BIN is the account number for state income tax withholding and the statewide transit tax (DOR), unemployment insurance and Paid Leave Oregon contributions (Employment Department, OED), the Workers' Benefit Fund assessment (Department of Consumer and Business Services, DCBS) and the TriMet and Lane Transit District payroll taxes, which DOR administers for those districts. The employer reports them together on Form OQ, Schedule B and Form 132 in OED's Frances Online and pays them together through DOR's Revenue Online.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Oregon Employment Department (OED)

Oregon's 2026 taxable wage base is $56,700 per employee, 80 percent of the average annual wage two years earlier, and new employers pay 2.4 percent. Tax Schedule 3 is in effect for 2026, with rates from 0.9 to 5.4 percent, and part of the tax is the special payroll tax offset (0.135 percent each quarter of 2026). OED mails 2027 rate notices by November 13, 2026; the 2027 wage base and schedule were not yet posted.

Taxable wage base

2027: not published
2026: $56,700
The average annual wage for the second preceding calendar year times 0.80, rounded to the nearest $100, and never lower than the year before (ORS 657.095). source Public record

New employer rate

2026: 2.4% Base tax rate for new employers (less than 12 months of reported payroll). source Public record

Rate range

2026: 0.9% to 5.4%, Tax Schedule 3 Same schedule, minimum, maximum and new employer rate as 2025. source Public record

Other assessments

• Special payroll tax offset: 0.135 percent (0.00135) for each quarter of 2026 (2025: 0.139 percent for the 1st quarter, 0.135 percent for the others) (2026) source Public record

Rate notices

By law no later than November 15 of the year before the rate year. For 2027, rate notices are mailed no later than November 13, 2026 and posted to Frances Online on November 15, 2026.. Protest: Request a hearing within 20 days after the notice is mailed (ORS 657.485). source Public record

Filing

Quarterly reports, Form OQ and Form 132
Due: April 30, July 31, October 31 and January 31; next business day when the date falls on a weekend or holiday
Electronic filing: No mandate found: OED's UI Pub 139 lists both electronic payroll reporting and plain paper reporting
Frances Online source Public record

FUTA credit reduction

None. None: Oregon is not on DOL's 2025 or potential 2026 credit reduction lists, and the Treasury Title XII advances data for November 2, 2026 lists only California and Texas. source Public record

Recent and coming changes

• Nov 13, 2026 2027 UI tax rate and Paid Leave Oregon contribution rate notices mailed no later than November 13, 2026 and posted to Frances Online on November 15, 2026. source Public record

OED sends one notice with both the UI tax rate and the Paid Leave Oregon contribution rate; Paid Leave Oregon is not UI.

Not confirmed: 2027 taxable wage base, tax schedule and new employer rate: not yet posted on OED's current tax rate page (OED announced the 2026 figures on November 18, 2025). What the special payroll tax offset funds and whether it counts toward the FUTA credit: the OED page read gives only the rate. Whether Oregon allows voluntary contributions: not found in ORS chapter 657 as read or on OED's pages.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees claim Oregon allowances on the state's own Form OR-W-4; the employer falls back on the federal Form W-4 only when no OR-W-4 (or federal W-4 marked "Oregon Only") is filed, and supplemental wages paid apart from regular pay may be withheld at a flat 8 percent. Oregon has no reciprocal agreement in the Department of Revenue's guide; a nonresident's wages for work in Oregon are withheld unless the year's Oregon earnings will be less than the Oregon standard deduction ($2,910 single for 2026). Employers also withhold the 0.1 percent statewide transit tax, and in the Portland area the Metro Supportive Housing Services and Multnomah County Preschool for All personal income taxes on employees earning $200,000 or more, administered by the City of Portland.

Withholding certificate

Form OR-W-4, Oregon Withholding Statement and Exemption Certificate. Federal Form W-4: accepted only as a fallback: DOR says to use what the employee claims for federal purposes for Oregon only if the employee doesn't submit Form OR-W-4 or a separate federal Form W-4 with "Oregon Only" written on it. Employees hired on or after January 1, 2020, employees with a financial situation change, employees who want to change their withholding and employees who relocated from another state. An exemption expires February 15 of the year after the election. With no certificate on file: DOR's FAQ: an employee who refuses to complete Form OR-W-4 or federal Form W-4 is withheld as Single with zero allowances. DOR's withholding formulas say HB 2119 (2019) requires withholding at 8 percent of wages if the employee hasn't provided a withholding statement or exemption certificate, and 8 percent also applies when an exemption expired and no new OR-W-4 was filed. Claimed on Form OR-W-4 line 4 with an exemption code from the OR-W-4 instructions. DOR says an employee can claim exempt if the compensation is exempt under federal or state law, or if the employee had a refund of all Oregon tax withheld last year and expects the same this year. The employer sends DOR a copy within 20 days if the employee claims exempt with Oregon wages expected over $200 a week, or is exempt for Oregon but not for federal withholding (OAR 150-316-0290). source Public record

Supplemental wages

2026: 8%. Employers may use an 8 percent flat rate to figure withholding on supplemental wages paid at a different time than the employee's regular payday (bonuses, overtime pay, commissions or any other payment in addition to regular pay). source Public record

Withholding tables

Oregon Withholding Tax Formulas, Effective January 1, 2026 (150-206-436, Rev. 12-31-25); the Oregon Withholding Tax Tables may be used only for wages under $50,000 a year where federal withholding uses a 2019 or earlier W-4 and the employee claims the same status and allowances for both (2026). The 2026 formulas reflect inflation adjusted amounts (exemption credit, standard deduction and federal tax subtractions). No 2027 formulas were published as of this check.

Reciprocity

No reciprocal agreements. The 2026 Combined Payroll Tax booklet describes no reciprocal agreement; it says Oregon tax must be withheld from all wages nonresidents earn for services in Oregon, subject only to the standard deduction test. source Public record

Nonresidents working here

From the first dollar of Oregon wages unless the nonresident's Oregon earnings for the year will be less than the Oregon standard deduction for the filing status (2026: $2,910 single or married filing separately, $4,685 head of household, $5,820 married filing jointly or qualifying surviving spouse). A nonresident below the threshold may still ask to be withheld. Oregon Combined Payroll Tax Report booklet 2026, New Information: Employers of Oregon nonresidents. source Public record

Deposits and returns

• quarterly: total federal tax liability less than $2,500 for the quarter. Due by the quarterly report due date
• monthly: federal liability of $50,000 or less in the lookback period (new employers deposit monthly until a lookback period is established). Due 15th of the month following payroll
• semiweekly: federal liability of more than $50,000 in the lookback period. Due paydays Wednesday, Thursday or Friday: the next Wednesday; Saturday through Tuesday: the next Friday
• next banking day: $100,000 of federal liability in a single pay period. Due within one banking day

Form OQ, Oregon Quarterly Tax Report, with Schedule B (required for semiweekly and one-banking-day depositors) and Form 132, filed in the Employment Department's Frances Online; for 2026 due April 30, July 31, November 2, 2026 and February 1, 2027. Federal Form 944 filers still file and deposit Oregon withholding quarterly. Oregon law requires a business that must use EFTPS for federal purposes to pay Oregon by electronic funds transfer. Payments are made in Revenue Online; Form OR-WR must be filed electronically. Revenue Online (payments); Frances Online (Form OQ) source Public record

Annual reconciliation

OR-WR, due January 31 of the following year. With the W-2 and 1099 filing rules

Local taxes employers withhold

• Metro Supportive Housing Services (SHS) personal income tax withholding: required since January 2022 for employers with a Metro location, on employees who work within Metro and earn $200,000 or more in the calendar year; income above $200,000 withheld at 1 percent. Employees may opt in or out on the Metro OPT form.: Levied by Metro; administered by the City of Portland Revenue Division, filed and paid in Portland Revenue Online rates source Public record
• Multnomah County Preschool for All (PFA) personal income tax withholding: required since January 2022 for employers with a Multnomah County location, on employees who work in the county and earn $200,000 or more; income above $200,000 withheld at 1.5 percent and above $400,000 at 3 percent.: Levied by Multnomah County; administered by the City of Portland Revenue Division rates source Public record
• TriMet (rate 0.008237) and Lane Transit District (0.0080) transit payroll taxes for 2026: employer taxes on wages for services in the districts, not withheld from employees: The transit districts; administered by the Oregon Department of Revenue and reported on the combined payroll forms source Public record

Recent and coming changes

• Jan 1, 2026 Metro SHS income exemption thresholds are adjusted annually for inflation beginning in tax year 2026. source Public record
• Jan 1, 2027 Multnomah County Preschool for All tax rate increases by 0.8 percent in 2027, according to the City of Portland. source Public record

The statewide transit tax (STT) is a state tax of 0.001 on the wages of every Oregon resident, and of nonresidents for services in Oregon; the employer withholds it and reports it on Form OQ (or Form OR-STT-A for annual filers). Portland Revenue Division says SHS and PFA payments are due on the same dates as federal and Oregon withholding deposits, with quarterly returns and an annual reconciliation due January 31. Multi-state employers with small Oregon payrolls may ask DOR in writing for a different payment method (ORS 316.191). For the Form OR-WR annual reconciliation and W-2 filing, see the information returns section.

Not confirmed: The two DOR defaults conflict: the 2026 booklet FAQ says Single with zero allowances when an employee refuses to complete Form OR-W-4 or federal Form W-4, while the 2026 formulas say HB 2119 (2019) requires 8 percent when no withholding statement or exemption certificate is provided. The owner should confirm which DOR applies. No Oregon statement on a convenience of the employer rule was found; left null. The City of Portland page gives the PFA 2027 increase only as 0.8 percent; whether the employer withholding rates change in 2027 was not stated there. The Form OR-W-4 instructions (exemption codes) were not saved: the URL tried returned 404.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Oregon gives residents a credit (code 802, on Schedule OR-ASC) for state income tax paid to another state on mutually taxed income, but not for income also taxed by Arizona, California, Indiana or Virginia, where the Oregon resident claims the credit on that state's nonresident return instead. A part-year resident files Form OR-40-P: the tax is figured as for a resident and multiplied by the Oregon percentage (Oregon column income after subtractions over federal column income), so nonresident-period income from outside Oregon is kept out by proration. Oregon gives a reverse credit to nonresidents who live in Arizona, California, Indiana or Virginia, and is a Compact member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Schedule OR-ASC, section D (Form OR-40 filers), credit code 802 with the other state's two-letter abbreviation; each state listed separately. Line: Form OR-40, line 27 (total standard credits from Schedule OR-ASC, line D16). Limit: For a full-year resident, the smallest of: the Oregon tax after all other credits; the tax actually paid to the other state; or Formula I (modified AGI taxed by both states divided by modified AGI, multiplied by the Oregon tax after all other credits). Full-year residents do not use Formula II. Covers: State income tax only, on income Oregon taxed that the other state also had the right to tax. Not city, county or school tax, sales or excise tax, alternative minimum tax, property tax, or state taxes not based on income: the Idaho Permanent Building Fund Tax and the Washington Business and Occupation Tax and Capital Gains Tax do not qualify. No: the credit cannot be claimed for any city, county or school tax. Pass-through entity taxes: Yes, as a separate credit: Oregon resident partners and S corporation shareholders claim their pro rata share of income tax paid to another state by the entity (credit code 815) when they joined the entity's group or composite filing and the entity paid the tax, or when the entity was taxed directly by the other state. The tax must be an income tax, not a minimum tax. Attach: Include Schedule OR-ASC (or OR-ASC-NP) with the return; keep a complete copy of the other state's income tax return and proof of payment with the tax records. Full-year residents claim the credit on the Oregon return only for income taxed by a state other than Arizona, California, Indiana or Virginia; for those four, the credit is claimed on the nonresident return filed there, and the Oregon return may be amended to claim it only if that state did not allow it. The other state's tax must be paid before or at the same time the Oregon return is filed. No carryforward. ORS 316.082, 316.131. source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident is taxed on income from all sources while an Oregon resident and only on certain Oregon source income while not a resident. The tax is figured the same way as a resident's and then the Oregon percentage is applied: in most cases, income after subtractions in the Oregon column divided by income after subtractions in the federal column (ORS 316.117). Form OR-40-P with Schedule OR-ASC-NP. Line: Form OR-40-P, line 35 (Oregon percentage) and line 45 (line 44 multiplied by the Oregon percentage). source Public record

Part-year residents: credit for the period of residence

Available. The part-year credit combines a resident-period amount and a nonresident-period amount. For the resident period, the credit is for income mutually taxed by a state other than Arizona, California, Indiana or Virginia, and is the smallest of the Oregon tax on that income after other credits, the tax actually paid to the other state on it, or Formula I (Formula II is not used). For the nonresident period, the credit is only for tax paid to Arizona, California, Indiana or Virginia. Schedule OR-ASC-NP (credit code 802), carried to Form OR-40-P, line 51. source Public record

Nonresidents: reverse credit

Yes, for residents of Arizona, California, Indiana, Virginia. Oregon calls this nonresident reciprocity: a resident of one of the four states may claim a credit on the Oregon nonresident return for tax paid to the home state on mutually taxed income. The credit is the smallest of the Oregon tax after all other credits, the tax actually paid to the home state, Formula I, or Formula II (mutually taxed income divided by total income on the other state's return, multiplied by the other state's tax after all other credits). Residents of other states claim the credit for Oregon tax on their home state return. source Public record

Local income taxes

No local credit: the state credit excludes city, county and school taxes paid to another state. source Public record

Multistate Tax Compact

Compact member. The Commission cites Oregon's enactment of the Compact at Ore. Rev. Stat. 305.655; UDITPA adoption not checked. source Public record

Other interstate rules

• A nonresident whose home state (other than Arizona, California, Indiana or Virginia) refuses the credit for Oregon tax may amend the Oregon nonresident return to claim the credit, with proof that the tax was paid, the credit was properly claimed on the home state return and was not allowed. source Public record
• When Oregon and another state tax the same income in different tax years, Oregon allows the credit for the year the tax is paid to Oregon (OAR 150-316-0090). source Public record

Tax year 2025 Publication OR-17 (Rev. 01-29-26), Form OR-40 instructions and Form OR-40-P. Publication OR-17 places the credit in Schedule OR-ASC-NP, section F, but the 2025 Form OR-40-P carries standard credits from Schedule OR-ASC-NP, line G16; OR-17 also notes a new section on Schedule OR-ASC-NP for 2025. Check the 2025 Schedule OR-ASC-NP for the credit's section letter. Oregon has no reciprocal withholding agreement (see the withholding data).

Not confirmed: The 2025 Form OR-40-N and OR-40-P instruction booklet was not found at a guessed oregon.gov URL; the part-year method is sourced from Publication OR-17 and the Form OR-40-P face. Whether the credit covers taxes paid to foreign countries: Publication OR-17 limits it to state income tax and does not address foreign tax directly. Treatment of Oregon's own local income taxes (Metro supportive housing services tax and Multnomah County preschool for all tax) for movers, and any credit for local taxes, not researched.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

A C corporation files Form OR-20 (corporation excise tax) by the 15th day of the month following its federal return due date (May 15, 2026 for calendar 2025); a federal extension, or an Oregon-only Form 7004, extends filing to the 15th day of the month after the federal extended due date, but tax must be paid by the original due date. Partnerships file Form OR-65 by March 16, 2026 for calendar 2025, with an automatic extension to September 15, 2026. Every business entity registered with the Secretary of State's Corporation Division renews (files its annual report) every year on the anniversary of its original filing: $100 for a domestic LLC, corporation, LP or LLP, $275 for a foreign one, $50 for a nonprofit.

Corporate return

Corporate income tax. Form OR-20, Oregon Corporation Excise Tax Return (corporations with Oregon income but not doing business in Oregon file Form OR-20-INC, corporation income tax). Due: By the 15th day of the month following the due date of your federal corporation return (next business day if the 15th falls on a Saturday, Sunday or legal holiday). For tax year 2025: May 15, 2026. Fiscal years: Fiscal year filers: return due the month following the federal return due date. Excise tax filers are subject to the corporate minimum tax. source Public record

Corporate extension

Federal extension accepted. To the 15th day of the month following the federal extension's due date (November 16, 2026 for calendar 2025, since November 15 is a Sunday). Federal Form 7004 (attach a copy with the Oregon return and check the extension box); for an Oregon-only extension, complete Form 7004, write "For Oregon Only" at the top and include it with the Oregon return. More time to file is not more time to pay: pay the tax due by the original due date (online, or with Form OR-20-V) to avoid penalty and interest.

S corporations

Form OR-20-S, Oregon S Corporation Tax Return. Due: By the 15th day of the month following the due date of your federal corporation return. For tax year 2025: Apr 15, 2026. Federal extension accepted, or an Oregon-only Form 7004; extends filing to the 15th day of the month following what would be the federal extension's due date (October 15, 2026); tax must still be paid by the original due date. source Public record

Partnerships

Form OR-65, Oregon Partnership Return of Income. Due: Returns and tax payments for the 2025 calendar year are due by March 16, 2026; fiscal year returns by the 15th day of the third month after the end of the partnership's tax year. For tax year 2025: Mar 16, 2026. Automatic: extended due date September 15, 2026 for calendar-year partnerships, six months after the original due date for fiscal years; no request needs to be filed. An extension to file is not more time to pay; make the extension payment by the original due date. source Public record

Individuals

Form OR-40 (full-year residents). For tax year 2025: Apr 15, 2026. A federal extension is accepted for Oregon; otherwise see Publication OR-40-EXT. The extended due date is October 15, 2026. No extension to pay. source Public record

Other business returns with a fixed date

• Corporate Activity Tax (CAT) annual return: April 15 for calendar year filers (April 15, 2026 for 2025); fiscal year filers, the fourth month following fiscal year end. Tax must be paid by the original due date to avoid penalty. Businesses with taxable Oregon commercial activity; the tax applies to taxable commercial activity over $1 million. source Public record

Annual report

Filed with the Oregon Secretary of State, Corporation Division through Oregon Business Registry renewal.

An assumed business name renews every two years ($50.00); all other business entity types renew every year. The Corporation Division sends the renewal notice about 45 days before the due date. The fees come from the Corporation Division's Business Registry Fee Schedule PDF (file last modified June 2023), whose two-column layout was read in text order. The startup step's facts match these sources.

No due date change for tax year 2026 was found in the 2025 OR-20, OR-20-S and OR-65 instructions; the What's new sections cover credits and federal conformity (Oregon is tied to the federal definition of taxable income as of December 31, 2023).

Not confirmed: No late fee for a missed renewal is stated on the Corporation Division pages read; the reinstatement fee was not confirmed. The Business Registry Fee Schedule is a two-column PDF whose text order was used to match fees to entity types; confirm the amounts on the Corporation Division's current fee page. The CAT filing threshold (filing required even if no tax is owed) was not checked; only the $1 million tax threshold is stated on the CAT page read. Calendar 2025 OR-20 extended date (November 16, 2026) and OR-20-S extended date (October 15, 2026) are computed from the instructions' rule, not stated in the instructions.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Oregon ties its electronic payment rules to federal ones: an employer that must pay federal payroll taxes electronically must pay the combined quarterly payroll payment by EFT, and a corporation that must pay federal estimated tax electronically must pay Oregon estimated tax by EFT. Tax not paid by the original due date draws a 5% penalty, and a return filed more than three months late (with extensions) adds 20%, for 25% in all. Interest on tax owed and on refunds is 8% a year for 2026.

Interest on unpaid tax

Statute sets simple interest at 10% a year, computed daily, unless the director adopts an adjusted rate by rule. The director may do so when the statutory rate is at least one percentage point above or below the IRS underpayment rate plus one percentage point; the adjusted rate takes the current IRS underpayment rate into account, adds one percent, may change no more than once a calendar year, and needs at least three months' notice. The refund rate equals the deficiency rate. Interest is charged on tax only, not on penalties. An additional 4% a year applies to tax unpaid more than 60 days after a Notice of Assessment. No 2027 rate had been announced on the pages read. Compounding: No: simple interest, figured daily on a 365-day year. ORS 305.220 and 305.222; OAR 150-305-0140. source Public record

When tax must be paid electronically

• Withholding: An employer required to make the combined quarterly tax and assessment payment must pay by electronic funds transfer if it is required to make federal payroll tax payments electronically. Methods: Revenue Online from a bank account or by credit card (provider fees may apply), or ACH credit. ACH credit: apply in Revenue Online under Tools (Apply for ACH credit). source Public record
• Corporate: A corporation making Oregon estimated tax payments must pay them by electronic funds transfer if it is required to make federal estimated tax payments electronically (payment periods beginning on or after January 1, 2002). Methods: Revenue Online from a bank account or by credit card, or ACH credit. ACH credit: apply in Revenue Online under Tools. source Public record

Penalties

Late filing

Covers: Reports and returns covered by ORS 314.400, including personal income tax returns. 20% of the tax not paid by the original due date, when an annual return is filed more than three months after the due date including extensions (more than one month for returns filed more often than annually); if no return is filed within 30 days of a demand, the Department figures the tax and adds another 25%. Maximum: 25% with the late payment penalty; 50% after a demand; 100% if no return is filed for three consecutive years by the due date of the third year. ORS 314.400. source Public record

Late payment

Covers: Any Oregon tax not paid by the original due date of the return, even with a filing extension. 5% of the unpaid tax (a delinquency penalty). Maximum: 5%. They stack: if both apply, the total penalty is 25% of the tax not paid by the original due date (5% plus 20%). The 5% is not charged when the taxpayer had a valid extension, paid at least 90% of the tax after credits by the original due date, filed within the extension, and paid the balance and interest on time. ORS 314.400(1). source Public record

Estimated tax, individuals

Charged as interest. Interest at the ORS 305.220 rate (8% a year for 2026, 9% for 2025), figured daily, from the installment due date; the ORS chapter 314 penalties do not apply. Safe harbor: Required annual payment is the lesser of 90% of the net tax shown on this year's return or 100% of the net tax shown on last year's return. Form: Form OR-10, Underpayment of Oregon Estimated Tax (required when tax after credits and withholding is $1,000 or more). source Public record

Estimated tax, corporations

Charged as interest. Interest at the ORS 305.220 rate for the period the installment is unpaid; the penalty provisions do not apply. Safe harbor: No underpayment if payments equal 100% of the tax shown on this year's return, 100% of the tax on the preceding year's 12-month return, or the annualized amounts; a large corporation may use the prior year's tax only for the first installment. Form: Form OR-37, Underpayment of Oregon Corporation Estimated Tax. source Public record

Penalty relief

Ask for a waiver or reduction of part or all of the penalty and interest, explaining how the situation meets the criteria in OAR 150-305-0068 (discretionary waivers under OAR 150-305-0066 and 150-305-0068); the Department generally will not waive interest. How: Through Revenue Online or in writing (mail, fax or email), stating that it is a request for a waiver or reduction of penalties or interest. source Public record

Other penalties

• Second dishonored payment (after an earlier dishonored check, draft, order or EFT). The greater of $25 or three times the amount of the dishonored payment, not more than $500 (ORS 305.228). source Public record
• Substantial understatement of net tax (more than $3,100 for 2025, $4,550 for a C corporation). 20% of the understated tax, in addition to other penalties. source Public record
• Frivolous return. $250. source Public record
• Falsely prepared return with intent to evade tax. 100% of the tax deficiency. source Public record
• Cap on combined penalties. Total penalties cannot be more than 100% of the tax due; the substantial understatement, frivolous return, WFHDC, first-time home buyer account and abusive tax avoidance penalties may be added on top. source Public record

Penalties above are those in ORS 314.400 and Publication OR-17 (personal income tax). The corporate activity tax and the Employment Department's payroll programs have their own rules and are not covered here.

Not confirmed: OAR 150-305-0068 (waiver criteria, including any first-time or good-history waiver) and OAR 150-305-0140 (interest rate table) were not read: the Secretary of State rules site returned an error to an automated read. No penalty specific to failing to pay by EFT when required was found in ORS 314 or 316. The 2027 interest rate: the Department must give at least three months' notice of an adjusted rate, and none was found on the pages read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Oregon has no automatic rule: ORS 305.157 lets the Director of Revenue, by order, extend any deadline for a tax the department collects when an IRS action or a state-declared emergency will impair taxpayers' ability to act on time. The individual income tax instructions say a taxpayer in a declared disaster area who got more time from the IRS may qualify for more time for Oregon and should check the Disaster relief box. After the 2020 wildfires the department waived penalty and interest on income, payroll and excise taxes for taxpayers who filed and paid by the IRS date.

When the IRS postpones deadlines

Announces relief case by case ORS 305.157(1): "The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director's sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law." Publication OR-17 (2025): "Did you receive additional time to file your federal tax return and pay your federal tax? If so, you may qualify for additional time to file your Oregon return and pay your Oregon tax.". Set by each order or announcement. The 2020 wildfire relief covered the counties in the IRS relief and any localities FEMA added later to the individual assistance areas. ORS 305.157 (2003 c.168); Publication OR-17, 2025. source Public record

Taxes covered

ORS 305.157 reaches any tax collected by the Department of Revenue. The 2020 wildfire relief applied to "any income, payroll, and excise taxes originally due during the relief period.". source Public record

State-declared disasters

ORS 305.157 also lets the director extend deadlines by order when a state-declared emergency will impair taxpayers' ability to act on time; the order may apply retroactively and is published in the Secretary of State's bulletin. source Public record

How to get relief

Individual income tax: check the Disaster relief box on the Oregon return (Publication OR-17). In 2020 the relief was applied for affected taxpayers who filed and paid by Jan. 15, 2021; free copies of tax records were available at 800-356-4222. Penalties: 2020 wildfires: penalty and interest for late filing or payment on due dates from Sept. 7, 2020 to before Jan. 15, 2021 were waived if the taxpayer filed and paid by Jan. 15, 2021; a taxpayer who received a billing or adjustment notice followed its instructions to request a waiver of penalty and interest. source Public record

Where relief is posted

Oregon Department of Revenue news releases, Natural Disasters category (no standing disaster relief page was found)

Other disaster tax rules

• An out-of-state employee or out-of-state business in Oregon solely for disaster or emergency-related work does not have to file an Oregon return (ORS 401.690). source Public record
• A taxpayer who elects on federal Form 4684 to carry back a casualty loss from a federally declared disaster amends the Oregon return too. source Public record

Recent changes

• Publication OR-17 for tax year 2025 asks whether the home or business was in a "declared disaster area" and names the return box "Disaster relief"; the 2024 publication said "presidentially-declared disaster area" and "Federal disaster relief". source Public record

The only disaster post in the department's Natural Disasters news category is the Sept. 29, 2020 wildfire release. No current IRS postponement in Oregon is in disasters.json.

Not confirmed: No director's order under ORS 305.157 for a disaster was read; the list of orders was not found. Whether the department still applies relief automatically by address, as in 2020, or only on the Disaster relief box, is not stated. The Employment Department (Frances Online payroll reports) disaster relief and the department's penalty waiver rule (OAR chapter 150) were not researched.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $32.2B; Individual income tax payments and SECA tax $10.4B; Business income taxes $2.0B; Excise taxes $363M; Estate and trust income tax $253M; Estate tax $246M; Unemployment insurance tax $79M; Gift tax $33M; Railroad retirement tax $3.6M. source Public record

Filers moving in and out, 2022 to 2023

64,386 returns (98,688 people) with $4.8B of income moved in from other states; 64,431 returns (103,462 people) with $5.3B moved out, a net loss of $0.5B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Oregon Bureau of Labor and Industries (BOLI)

Oregon's minimum wage changes every July 1 and has three regional rates. From July 1, 2026 through June 30, 2027 the standard rate is $15.55, the Portland metro rate (inside the urban growth boundary) $16.80 and the nonurban county rate $14.55; before that, from July 1, 2025, they were $15.05, $16.30 and $14.05. The standard rate is indexed to the March to March CPI-U and BOLI calculates the July 1, 2027 rate by April 30, 2027; tip credits are illegal and the minimum wage is the same for minors.

Rate

$15.05 from Jul 1, 2025 Standard rate in effect January 1 to June 30, 2026.
$15.55 from Jul 1, 2026 Standard rate, July 1, 2026 through June 30, 2027.
$15.55 from Jul 1, 2026 Standard rate in effect January 1 to June 30, 2027; the July 1, 2027 rate will be calculated by April 30, 2027. source Public record

How it is set

Indexed: CPI-U, U.S. City Average, All Items, March of the prior year to March of the current year, rounded to the nearest five cents; Portland metro is $1.25 above the standard rate and nonurban counties $1 below. Announced: By April 30 each year, effective July 1 ORS 653.025 source Public record

Other rates

• Portland metro: inside the urban growth boundary (parts of Clackamas, Multnomah and Washington Counties), from July 1, 2026: $16.80 (2026) source Public record
• Nonurban counties (Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa and Wheeler), from July 1, 2026: $14.55 (2026) source Public record
• Portland metro, January 1 to June 30, 2026 (rate from July 1, 2025): $16.30 (2026) source Public record
• Nonurban counties, January 1 to June 30, 2026 (rate from July 1, 2025): $14.05 (2026) source Public record

Tipped employees

2026: tip credit $0.00 No tip credit allowed (tip credits are illegal in Oregon); tipped workers get the full regional minimum wage.
2027: tip credit $0.00 No tip credit allowed. source Public record

Youth and training wages

None: the minimum wage is the same for minors, and Oregon allows no training wage below the minimum. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Poster

BOLI required worksite postings (7 languages)

Recent and coming changes

• Jul 1, 2026 Rates rose to $15.55 standard, $16.80 Portland metro and $14.55 nonurban. source Public record
• Jul 1, 2027 Next CPI adjustment, calculated by April 30, 2027. source Public record

Rates are by work location: an employer with a fixed location pays that location's regional rate when the employee works there at least half the pay period. Local governments may set minimums only for their own employees, their public contracts and as a condition of tax abatements or subsidies (ORS 653.017). Oregon's exempt salary minimum is not above the federal $684 a week.

Not confirmed: The July 1, 2027 rates are not yet set (BOLI calculates them by April 30, 2027). The required worksite postings page was not opened; the poster's own title was not captured.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Paid Leave Oregon, run by the Oregon Employment Department (OED), is funded by contributions of 1% of wages for 2026 on wages up to $184,500 (the Social Security wage base); the 2027 rate and wage cap had not been announced as of this check (OED announces them by November 15). Employees pay 60% of the rate and employers with 25 or more employees pay 40%; smaller employers pay only the employee share they withhold. Contributions began January 1, 2023, and benefits on September 3, 2023; contributions are reported on the Oregon Combined Payroll Tax Report.

Paid Leave Oregon

Kind and agency

Family and medical. Oregon Employment Department (OED), Paid Leave Oregon. ORS chapter 657B (contributions: ORS 657B.150); enacted by HB 2005 (2019).

Started

Contributions from Jan 1, 2023. Benefits from Sep 3, 2023.

Contribution rate

2027: not published Not announced as of 2026-11-03; OED announces the rate and maximum wage by November 15 each year, and the rate cannot exceed 1%.
2026: 1% of wages One total rate for all Paid Leave Oregon benefits. By law the total rate may not exceed 1% of wages. source Public record

Wage base

2027: $192,300 The Social Security contribution and benefit base for 2027, which the program uses as its cap; the Employment Department also publishes the figure by December 15
2026: $184,500 Tied by statute to the Social Security contribution and benefit base; the cap applies per employee per employer. source Public record

Who pays

Employer: 40% of the total rate (0.4% of wages in 2026) for an employer with 25 or more employees on average; none for a small employer. Employee: 60% of the total rate (0.6% of wages in 2026). Yes. The employer deducts the employee share from wages and may not withhold more than 60% of the rate; it may choose to pay all or part of the employee share as an employer-offered benefit. source Public record

Small employers

Fewer than 25 employees on average. Does not pay the employer share but must withhold, report and pay employee contributions. Size is the prior calendar year's monthly employee counts added together and divided by 12; an average under 25 makes a small employer for the next calendar year. A small employer that receives an assistance grant pays the 40% employer share for the 8 quarters after the grant. source Public record

Private plans

Allowed. An employer may apply for an equivalent plan, employer-administered or fully insured, that gives the same or more benefits, covers all employees, does not deduct more from employees than Paid Leave Oregon, and is approved by OED. Apply in Frances Online; the fee is $250 (nonrefundable) for a new application, and employers reapply every year for 3 years or whenever the plan changes. source Public record

Filing and payment

Oregon Combined Payroll Tax Report (the combined quarterly report of wages and contributions on the Department of Revenue's form), listing employee and employer contributions; payment accompanies the report. Domestic employers with fewer than 25 employees may file an annual report instead. Due On or before the last day of the month after the quarter: April 30, July 31, October 31 and January 31. Annual filers pay by January 31 of the following year. Frances Online source Public record

Benefits

Up to 12 weeks in a benefit year, plus up to 2 more weeks for pregnancy or childbirth. Up to 100% of wages for many workers, based on base year wages; the weekly maximum is 120% of the state average weekly wage and the minimum 5%, recalculated each July. source Public record

Recent and coming changes

• Nov 15, 2026 OED announces the 2027 contribution rate (no more than 1%) and maximum wage by November 15, 2026. source Public record
• Jan 1, 2026 2026 rate held at 1%; maximum wage rose 4.7% to $184,500 per employee. source Public record

Paid Leave Oregon has no separate employer account number; it uses the Business Identification Number (BIN) from the Combined Employer's Registration. Contributions are owed from the first dollar of wages.

Not confirmed: 2027 rate and 2027 maximum wage not yet announced (due by November 15, 2026); recheck paidleave.oregon.gov and the OED news release then. 2026 maximum weekly benefit in dollars was not found on a saved page (the employee pages say it is 120% of the state average weekly wage, set each July). The Paid Leave Oregon news page loads by script and could not be read with curl. The employer guidebook saved is dated 01/2025; the 2026 rate and wage cap come from the current web pages and OED's November 18, 2025 release.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Oregon's sick time law requires every employer to let employees earn at least one hour of sick time per 30 hours worked, usable up to 40 hours a year; it must be paid at employers with 10 or more employees in Oregon (6 or more for employers in Portland) and may be unpaid at smaller ones, and the state bars cities and counties from setting their own sick leave rules. Job-protected family, medical and safe leave comes with Paid Leave Oregon (up to 12 weeks, 14 for pregnancy, for employees with 90 days on the job), and the Oregon Family Leave Act still gives up to 12 weeks at employers with 25 or more employees for a sick child, bereavement and pregnancy disability. Vacation payout at separation follows the employer's policy or agreement.

Paid sick leave

The law

Oregon sick time law (ORS 653.601 to 653.661) source Public record

Employers covered

Every employer with one or more employees working in Oregon (not the federal government). Paid sick time at employers with at least 10 employees working anywhere in Oregon, or at least 6 if the employer is located in a city of more than 500,000 people (Portland); unpaid, job-protected sick time at smaller employers. The count is the per-day average for each of 20 workweeks in the prior calendar or fiscal year, counting full-time, part-time, seasonal and temporary employees.

Employees not covered

Not covered: employees who receive paid sick time under federal law, independent contractors, participants in state or federal work training programs and work-study programs, railroad workers exempt under the federal Railroad Unemployment Insurance Act, and individuals employed by their own parent, spouse or child. Some collective bargaining agreements with multiemployer trust plans that give substantially equivalent leave meet the law (ORS 653.646).

How it builds up

At least 1 hour per 30 hours worked, or 1 1/3 hours per 40 hours worked, from the first day of employment; overtime-exempt employees are presumed to work 40 hours a week.

Yearly cap

The employer may limit accrual to 40 hours a year, use to 40 hours a year, and the total balance to 80 hours. An employer that requires use in increments over one hour (up to four) for undue hardship must allow at least 56 hours a year.

Front-loading

Allowed: at least 40 hours at the start of each year (pro rata for mid-year hires); no accrual tracking or carryover is then required.

When use can start

Employees may use sick time beginning on the 91st calendar day of employment; the employer may allow earlier use.

Carryover

Up to 40 hours of unused sick time carries over, subject to the 80 hour balance cap; not required if the employer front-loads, or if by mutual consent the employer pays out unused paid sick time at year end and credits the required amount on the first day of the next year.

Allowed uses

The employee's or a family member's illness, injury, health condition, diagnosis, treatment or preventive care; care of a new child; the death of a family member (funeral, arrangements, grieving); domestic violence, harassment, sexual assault, bias or stalking; public health emergency closures and exclusions; Paid Leave Oregon purposes; donating sick time to a coworker under an employer policy; blood donation; for employees not working as first responders, level 2 or 3 evacuation orders and air quality or heat index determinations (under BOLI rules). Family member: spouse or domestic partner, child, parent, sibling or stepsibling, grandparent or grandchild (and their spouses or domestic partners), and anyone related by affinity.

Notice and documentation

The employer may require reasonable advance notice of foreseeable use, no more than 10 days before, or as soon as practicable, and may apply its usual call-in procedures. Medical verification may be required only after more than three consecutive scheduled workdays, when foreseeable leave will exceed that, when required notice was not given, or when abuse is suspected; the employer pays the cost of verification.

At the end of employment

Not required at separation. An employee rehired within 180 days gets back accrued, unused sick time.

PTO policies

Yes: a sick leave, vacation, PTO or other paid time off policy that is substantially equivalent or more generous meets the law; the law's rules apply to the first 40 hours the policy provides each year.

Employer duties

Written notice at least quarterly of each employee's accrued, unused sick time (the pay statement may be used); written notice of the law's requirements to each employee under BOLI rules (BOLI sick time poster and template); notices in the language the employer usually uses with the employee; sick time health information kept confidential.

Enforcement

Bureau of Labor and Industries (BOLI). The Commissioner may assess a civil penalty of up to $1,000 for willful violations of the sick time sections (ORS 653.256). Denying, interfering with or failing to pay sick time, and retaliation, are unlawful practices; an employee may file a BOLI complaint or bring a civil action under ORS 659A.885.

Citation

ORS 653.601 to 653.661; OAR chapter 839, division 7, SB 454 (2015), Oregon Laws 2015, chapter 537, in effect since Jan 1, 2016

Agency guidance

oregon.gov

Local laws: The State of Oregon preempts all charter and statutory authority of local governments to set any sick leave requirements; Portland-located employers instead use the lower 6 employee threshold for paid sick time in state law. (ORS 653.661 (2015 c.537 section 15); ORS 653.606(13)) source Public record

Family and medical leave

The law

Paid Leave Oregon job protection (ORS 657B.060) and the Oregon Family Leave Act (OFLA, ORS 659A.150 to 659A.186), ORS 657B.020, 657B.060; ORS 659A.150 to 659A.186 (659A.153, 659A.156, 659A.159, 659A.162) source Public record

Employers covered

Paid Leave Oregon job protection: all employers covered by Paid Leave Oregon (employers with fewer than 25 employees may restore the employee to a different position with similar duties if the old position no longer exists). OFLA: employers with 25 or more employees in Oregon for each working day of 20 or more workweeks in the current or prior year.

Who is eligible

Paid Leave Oregon job protection: employed by the employer at least 90 days before the leave. OFLA: employed at least 180 days and an average of at least 25 hours a week in those 180 days.

How long

Paid Leave Oregon: up to 12 weeks of benefits a benefit year for family, medical or safe leave, up to 14 weeks with pregnancy or childbirth leave. OFLA: up to 12 weeks a year for its purposes (in addition to, not at the same time as, Paid Leave Oregon leave), plus up to 12 more weeks for the employee's own pregnancy or childbirth disability; bereavement is two weeks per death, up to four weeks a year, within the 12 weeks.

Reasons

Paid Leave Oregon: family leave, medical leave and safe leave, with restoration to the same or an equivalent position (within 50 miles) and continued health benefits. OFLA: care of a child with an illness, injury or condition requiring home care, or home care because of a public health emergency closure of the child's school or child care; the death of a family member (funeral, arrangements, grieving, completed within 60 days); and pregnancy or childbirth disability.

Paid?

Paid Leave Oregon pays benefits (already on the site); OFLA leave is unpaid.

Wage replacement: Paid Leave Oregon. Contribution rates and benefits

Vacation and PTO at the end of employment

Employer policy controls Vacation pay is a wage agreement the employer may choose to offer; there is no requirement to offer it, but the employer must honor any established policy or agreement on paying accrued vacation at termination. Wages due are owed by the end of the next business day after an employer releases an employee (ORS 652.140(1)). (ORS 652.140 (final pay); BOLI guidance) source Public record

Other leave the law requires

Recent and coming changes

• Oregon Laws 2025, chapters 85 and 243 amended the allowable uses of sick time (ORS 653.616); BOLI's guidance now lists blood donation as a use. Chapter 85 also amended OFLA eligibility and Paid Leave Oregon job protection. Effective dates were not read. in effect source Public record

What was checked: Checked BOLI's sick time, Paid Leave Oregon protections, OFLA, holiday and vacation pay, paychecks, jury duty, domestic violence and heat and air quality pages, ORS chapters 653, 657B and 659A on the legislature's site, and the 2015 session law (SB 454). No voting leave statute was found (Oregon votes by mail), and BOLI says holiday pay is subject to the employer's policy, so no holiday rule applies. Local sick leave laws are preempted. Paid Leave Oregon contributions and benefits are already on the site.

Not confirmed: Effective dates and bill numbers of Oregon Laws 2025, chapters 85 and 243 (sick time uses, OFLA and Paid Leave Oregon changes) were not confirmed. The BOLI rules (OAR 839-007) on evacuation orders and air quality or heat index use were not read; the uses come from BOLI's pages. Oregon's legislative service leave (ORS 171.120) and any search and rescue or volunteer responder leave were not checked. useItOrLoseIt: no statute or BOLI guidance on forfeiture of unused vacation was found.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Oregon has no general sales or use tax, so there is no state sales tax to register for, collect or file, and no remote seller threshold. Oregon businesses that sell into other states may still have to collect those states' sales taxes. The Corporate Activity Tax is a separate annual tax on commercial activity over $1 million, not a transactional tax.

Streamlined Sales Tax

Not a member source Public record

Certificates

Resale: Oregon Business Registry Resale Certificate, for Oregon buyers who buy goods out of state for resale in Oregon; given to the out-of-state seller, which may (but need not) accept it. Some states, including Washington, may require their own form.
Exemptions: Oregon does not have a sales tax exempt certificate. source Public record

The Department of Revenue says Oregon doesn't have a general sales or use/transaction tax, but it does have a vehicle use tax on new vehicles bought outside the state, paid before the vehicle is titled and registered in Oregon. The Corporate Activity Tax (CAT), for tax years beginning on or after January 1, 2020, is imposed on commercial activity in Oregon over $1 million ($250 plus 0.57 percent of the excess); the Department says it is not a transactional tax such as a retail sales tax.

Not confirmed: Local taxes on particular sales (for example a city meals or lodging tax) were not researched; the Department's page addresses only state sales and use tax.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Oregon statute was found that bars, caps or sets notice rules for a business adding a surcharge to a credit card purchase; card network rules and federal law still apply. Since January 1, 2026, a business selling online may not show a price that leaves out fees a buyer must pay to complete the purchase (SB 430, 2025), a law that does not mention card surcharges. Oregon has no sales tax.

The rule

No state law on credit card surcharges by sellers was found.

Cash discounts

No state law on cash discounts instead of card surcharges was found.

Sales tax on the surcharge

No state sales tax Oregon has no general sales or use tax, so no sales tax applies to a surcharge. source Public record

Price display and fee laws

• Online price disclosure law, SB 430 (2025), Oregon Laws 2025 chapter 311 (SB 430 (2025) section 1; ORS 646.608(1)(bbbb)), from Jan 1, 2026: A person that offers or sells goods or services online may not advertise, display or offer a price that does not include all fees or charges a purchaser must pay to complete the transaction, other than government taxes or fees, reasonable shipping or service delivery charges actually incurred, and a service fee based on distance or the buyer's selections that is disclosed prominently before the buyer agrees to pay. A violation is an unlawful trade practice. The law does not mention card surcharges, and no Department of Justice guidance on whether a card surcharge the buyer can avoid by paying another way is a fee the buyer must pay was found. It covers online sales only and applies to transactions that conclude on or after its effective date. source Public record

Recent and coming changes

• Jan 1, 2026 SB 430 (2025): online prices must include all fees a purchaser must pay to complete the transaction, other than government taxes and fees, shipping and some disclosed service fees (see pricing). in effect source Public record

What was checked: Checked: ORS chapter 646A (trade regulation, including the credit and debit card sections 646A.200 to 646A.214), which has no surcharge provision; SB 430 (2025) enrolled text and its legislative overview (chapter 311); SB 425 (2025), which would have barred a merchant that does not accept cash from charging a fee for use of a credit or debit card and stayed in the Senate Committee on Labor and Business; and the Department of Revenue sales tax page. SB 430 has no effective date clause, so it took effect on January 1 of the year after passage under ORS 171.022. Oregon law does let some state agencies add card fees, for example ORS 802.112, which lets the Department of Transportation add a surcharge to offset fees charged to it for accepting credit cards, once it adopts rules.

Not confirmed: No full-text search of the ORS for "surcharge" was run; the finding of no statute rests on ORS chapter 646A and the 2025 bills. Whether SB 430 requires an online seller to build an avoidable card surcharge into the displayed price is not addressed by the law or by any Department of Justice guidance found. Oregon Department of Justice consumer protection pages were not checked for surcharge guidance.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-Through Entity Elective (PTE-E) Tax (pass-through business alternative income tax)

A partnership, S corporation or LLC taxed as either may elect each year if every member is an individual subject to Oregon personal income tax or a pass-through entity owned entirely by such individuals; the tax is 9 percent of the first $250,000 of the members' distributive proceeds from Oregon sources and 9.9 percent above that. The election is made only by filing Form OR-21, electronically, by the due date including extensions (April 15, or October 15 on extension); estimated payments are required, and for 2026 only the first two are due June 15. Members claim a refundable credit for their share and add back the tax the entity deducted federally; SB 1510 (2026) extended the tax to tax years beginning before January 1, 2028.

Law

Section 3 (tax) and section 8 (credit), chapter 589, Oregon Laws 2021, as amended (notes following ORS 314.140). SB 727 (2021); amended by SB 1524 (chapter 82, Oregon Laws 2022) and chapter 399, Oregon Laws 2023; extended by SB 1510 (chapter 75, Oregon Laws 2026). First tax year 2022. Ends: Tax years beginning before January 1, 2028 (last calendar year 2027). The repeal provision also applies to years to which the federal SALT limit (IRC section 164(b)(6)) does not apply, and the department states the law will expire if the federal SALT limitation expires or is repealed. source Public record

Who can elect

A partnership, S corporation, or LLC taxed as a partnership or S corporation, including an out-of-state PTE with Oregon income. Sole proprietorships and single member LLCs filing as sole proprietorships cannot elect. All members must be individuals subject to Oregon personal income tax (ORS chapter 316) or pass-through entities owned entirely by such individuals. Grantor trusts and single member LLCs taxed as individuals count as individuals; other trusts generally do not qualify. One ineligible member makes the entity ineligible. A lower-tier PTE can elect only if every member of its upper-tier PTE member is an individual; the upper-tier PTE passes its share of distributive proceeds, addition and credit to its own members on Schedule OR-21-K-1 (and Schedule OR-21-MD-PT). source Public record

Election

File Form OR-21 (Oregon Pass-through Entity Elective Tax Return) with the Election box checked, electronically through Revenue Online or approved software; paper returns are not accepted. Registering and paying estimates are not the election. Consent of all members who are members when the election is filed, or an officer, manager or member authorized by law or the organizational documents who attests to that authority under penalty of perjury. Deadline: The due date of Form OR-21 including extensions: April 15, or October 15 on extension. Returns filed after the due date including extensions are not accepted, and the election may not be made retroactively. Made each year. Yes, on or before the due date of the return including extensions, with the consent of all members who are members at the time. source Public record

Rate

2027: graduated 9% to 9.9%: 9% of the first $250,000 of distributive proceeds and 9.9% of the excess Same as 2025; the last year under SB 1510.
2026: graduated 9% to 9.9%: 9% of the first $250,000 of distributive proceeds and 9.9% of the excess Same as 2025.
2025: graduated 9% to 9.9%: 9% of the first $250,000 of distributive proceeds and 9.9% of the excess Sum of each member's share of distributive proceeds (net income, dividends, royalties, interest, rents, guaranteed payments and gains) from Oregon sources, apportioned if the PTE does business outside Oregon. Applies to all members, residents and nonresidents alike. source Public record

Estimated payments

Required if the PTE expects to owe $1,000 or more; register on Revenue Online first. No underpayment interest if at least 90 percent of the current year's tax, or 100 percent of the prior year's tax (if the PTE elected that year), is paid on time. Otherwise underpayment interest is charged with the return; written waiver requests may be considered, and a waiver may be requested for 2026 if payments were timely. April 15, June 15 and September 15 of the tax year and January 15 after it ends. For tax year 2026 only, the first and second installments are both due June 15, 2026. source Public record

Return

Form OR-21 with Schedule OR-21-MD (and OR-21-AP if apportioning); Schedule OR-21-K-1 to each member after the return is filed. Filed on a calendar-year basis only: a fiscal-year PTE elects for the calendar year in which its fiscal year ends. Due Same day as personal income tax returns, generally April 15 (April 15, 2026 for tax year 2025). Oregon honors the federal Form 1065 or 1120-S extension: October 15. An extension to file is not an extension to pay; the tax is due April 15. source Public record

Owner credit

Refundable credit for the member's distributive share of the PTE-E tax, claimed on Schedule OR-ASC or OR-ASC-NP (code 900). The member also reports an addition (code 167) for its share of PTE-E tax the entity deducted on its federal return. Yes. Nonresident members claim the credit on Schedule OR-ASC-NP; a PTE filing a composite return (Form OR-OC) may claim the credits of the members included on it. The PTE-E election does not replace the composite return for members who elect to join it. Credit for other states' PTET: Publication OR-17 describes an addition (code 148, ORS 316.082) for owners who claim a credit for tax a PTE paid to another state on their behalf and that the PTE deducted; it does not list the states. source Public record

Recent and coming changes

• SB 1510 (chapter 75, Oregon Laws 2026) extends the PTE-E tax from tax years beginning before January 1, 2026 to tax years beginning before January 1, 2028, and lets an electing PTE credit an overpayment against the next year's estimated tax. Passed the Senate February 24, 2026; takes effect on the 91st day after the 2026 session adjourned. source Public record
• Jun 15, 2026 For tax year 2026 only, the first and second estimated payments are both due June 15, 2026. source Public record

The 2025 Publication OR-17 (revised 01-29-26, before SB 1510) still says 2025 is the final election year for calendar-year PTEs; the 2025 Form OR-21 instructions and 2026 Publication OR-21-EST were updated April 1, 2026 for SB 1510. A PTE that paid estimates but does not elect requests a refund on Revenue Online without filing Form OR-21.

Not confirmed: The exact effective date of SB 1510 (91st day after sine die) and the governor's signing date were not read from a primary source. Publication OR-21-EST 2026 still prints April 15, 2026 as the first installment date while the department's page says the first two 2026 installments are due June 15; the page is used here.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate excise tax (and corporate income tax)

Oregon has a rolling tie to federal changes in the definition of taxable income, and a fixed date for other references to federal law (December 31, 2023 for 2025, moved to December 31, 2025 by SB 1507). Because of the rolling tie, Public Law 119-21 flowed into Oregon for 2025, including the tips, overtime and car loan interest deductions, which Oregon allows as subtractions. SB 1507 (Oregon Laws 2026, chapter 142, effective June 5, 2026) disconnects from bonus depreciation for property placed in service from 2026, from the car loan interest deduction from 2026 and from the expanded section 1202 exclusion; Oregon never allows the senior deduction, because it is disconnected from section 151.

Follows the Code

Rolling: follows the Code as it changes. ORS 316.012 (personal income tax) and ORS 317.010(7) (corporate excise tax), as amended by SB 1507, section 38 and section 41
Both statutes refer to the Code as amended and in effect on December 31, 2025 (December 31, 2023 before SB 1507), or, if related to the definition of taxable income, as applicable to the tax year of the taxpayer. So changes to taxable income are rolling and other references are static. SB 1507's conformity amendments apply to tax years beginning on or after January 1, 2026. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. SB 1507, Oregon Laws 2026, chapter 142 (signing letter April 9, 2026; effective June 5, 2026). Years: 2025 under rolling conformity; SB 1507 disconnects apply from tax years beginning on or after January 1, 2026
The Department of Revenue says SB 1507 disconnects Oregon from some of the H.R. 1 (2025) changes, including the vehicle loan interest deduction, the qualified small business stock exclusion and bonus depreciation for tax years 2026 and later, and updates other connections to December 31, 2025 or January 1, 2026. It also raises the Oregon earned income credit from 9 to 14 percent (12 to 17 percent with a dependent under 3) and creates a $1,000 per job credit. On April 10, 2026, chief petitioners filed a referendum petition to repeal the disconnect portions, with signatures due June 4, 2026; the Department's page still shows the June 5, 2026 effective date. For 2025, Oregon followed the federal changes through its rolling tie. Corporate taxable income is federal taxable income with Oregon's additions, subtractions and modifications. A referendum petition on SB 1507 (IRR 303, 2026) was filed April 10, 2026; the Secretary of State records that sufficient signatures were not submitted by the June 4, 2026 deadline, so the act stands. source Public record

Provision by provision

Other differences

• Section 1202 small business stock: from tax years beginning on or after January 1, 2026, gain excluded federally under section 1202 is added back (SB 1507 section 5). source Public record
• Section 199A qualified business income deduction: Oregon is disconnected; it does not flow through to the personal return, but fiduciary returns add it back (code 185). source Public record

Guidance from the state

• 2026 summary of legislation (Department of Revenue), Senate Bill 1507
• Jan 29, 2026 Publication OR-17, 2025 Oregon Individual Income Tax Guide (Rev. 01-29-26): federal law connection and new federal deductions

Recent and coming changes

• Jun 5, 2026 SB 1507 (Oregon Laws 2026, chapter 142): from 2026, add back of bonus depreciation (property placed in service from 2026), car loan interest and section 1202 gain; Code date for non-taxable-income references moves to December 31, 2025; Oregon earned income credit raised to 14 percent (17 percent with a dependent under 3). source Public record
• Referendum petition filed April 10, 2026 to repeal the parts of SB 1507 that disconnect from federal law; signatures were due June 4, 2026. source Public record
• Jun 4, 2026 Referendum petition on SB 1507 failed: sufficient signatures were not submitted by the deadline source Public record

The Department lists the tips, overtime and car loan subtractions under ORS 316.048, which defines a resident's taxable income from federal taxable income; the Form OR-40 itself starts from federal adjusted gross income (line 7), and the federal deductions below adjusted gross income are carried in as subtractions.

Not confirmed: The 2026 Oregon forms showing the bonus and car loan additions were not yet available. No Department statement on sections 174A or 163(j) was found; their status rests on the rolling tie and on SB 1507 not mentioning them. The Form OR-20 (corporation) instructions for 2025 were not found at the URLs tried, so the corporate starting point rests on ORS 317.010(10) as printed in SB 1507.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Oregon does not require employers to put pay in job postings or to disclose a pay range to applicants or employees. Oregon's pay equity law bars employers from seeking an applicant's salary history. A 2025 law (SB 906) requires employers to explain pay stub earnings and deductions to new hires, which is not a pay range disclosure.

Salary history ban: Yes (ORS 659A.357). It is an unlawful practice for an employer or prospective employer to seek the salary history of an applicant or employee from the applicant or employee or a current or former employer; after an offer that includes compensation, the employer may ask for written authorization to confirm prior compensation. The Bureau of Labor and Industries says employers may not screen applicants on salary history or base pay on a new hire's current or past pay, and may ask an applicant's preferred salary. source Public record

What was checked: Checked for a posting or disclosure law: ORS chapter 652 (2025 edition), including the pay equity sections ORS 652.210 to 652.235, and ORS chapter 659A (2025 edition), searched for salary range, pay range, wage range, pay scale and job posting; the only related provision is the salary history ban in ORS 659A.357. The Bureau of Labor and Industries equal pay page lists the law as ORS 652.210 to 652.235, ORS 659A.357 and OAR 839-008 and describes no posting or disclosure duty. HB 2746 (2025), which would have required wage and benefit information in job postings for jobs, promotions and transfers, was left in the Joint Committee on Ways and Means and did not become law. SB 906 (2025, chapter 235) requires every employer to give each employee, at the time of hire, a written explanation of the earnings and deductions shown on itemized pay statements; it does not require a pay range. No city or county ordinance requiring pay in postings was found.

Not confirmed: The 2026 short session's bills were not searched; ORS 2025 edition does not include any 2026 session law. A person may want to confirm no 2026 measure on pay in postings was enacted. SB 906 (2025, chapter 235): effective date not confirmed from the session law; the OLIS overview page gives the chapter number but no date.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Oregon Department of Revenue

Representation uses Form OR-AUTH-REP and information-only access uses Form OR-AUTH-INFO; the old Form 150-800-005 was discontinued January 1, 2025. In place of OR-AUTH-REP the Department recognizes a signed power of attorney authorizing tax matters or the Multistate Power of Attorney form, but it does not name the federal Form 2848. Anyone paid to prepare Oregon personal income tax returns must be licensed by the State Board of Tax Practitioners unless exempt (Oregon attorneys, CPAs and public accountants and their employees), and paid preparers who meet the federal e-file mandate must also e-file Oregon personal income tax returns.

Power of attorney

Form OR-AUTH-REP, Authorization to Represent (150-101-101; instructions Rev. 06-03-26). An adult immediate family member; an attorney qualified to practice law in Oregon; a CPA or PA qualified to practice in Oregon; an IRS enrolled agent registered with the Board of Tax Practitioners; full-time employees or officers of the taxpayer entity; or, for income tax, a licensed tax consultant (LTC) or licensed tax preparer (LTP), or a person exempt from licensing under ORS 673.610. Other programs (property, timber, pass-through entities) have added options. The representative must list a qualification (CPA, State Bar number, Oregon license number or registration number) or the form is rejected. Full authority to act for the taxpayer before the Department with the same legal effect, including providing information, preparing, signing, filing and inspecting returns, and executing statute extensions and closing agreements; Part 3 can limit it to specific tax programs or years. Joint filers each need a separate form, and an individual and the individual's business need separate forms. Through Revenue Online, by email to authorization.forms@dor.oregon.gov, or by mail to Oregon Department of Revenue, 955 Center St. NE, Salem, OR 97301-2555. Both the taxpayer and the representative must sign and date it, every field (including phone and email) must be complete, and the taxpayer's address must match the Department's records. No renewal: effective on the date signed and valid until the taxpayer's death or written revocation. Authorizations on file under the old form remain valid until revoked in writing. form source Public record

Federal Form 2848

Not stated The OR-AUTH-REP instructions say that in lieu of the form the Department will recognize a person authorized under Oregon Tax Court rules, a signed power of attorney authorizing tax matters, or the Multistate Power of Attorney form. Whether a federal Form 2848 counts as a signed power of attorney authorizing tax matters is not stated. source Public record

Information only

Form OR-AUTH-INFO, Authorization to Receive Tax Information. Designates any person, firm, organization or agency to receive the taxpayer's confidential tax information, without representation; only the taxpayer signs. source Public record

Preparer registration

Required. Licensed Tax Consultant (LTC), Licensed Tax Preparer (LTP) and Registered Tax Aide. Anyone who prepares or advises or assists in preparing personal income tax returns for another for valuable consideration, or represents being so engaged, must be a licensed tax consultant; a licensed tax preparer may work only under the supervision of a tax consultant, an attorney or a CPA or PA; a registered tax aide may assist only under a tax consultant's supervision. Exempt: Attorneys acting as attorneys; CPAs with an active license from any state, Oregon-licensed public accountants and registered public accounting firms, and their employees; employees who prepare returns only for their employer's business as an incidental duty; fiduciaries and their regular employees; government employees in official duties. Enrolled agents are not on the statutory exempt list: they may become licensed tax consultants by passing the state portion of the consultant exam. Fee: Tax preparer: $60 exam application, $50 proctoring, $85 initial license, $110 annual renewal. Tax consultant: $60 exam application, $85 proctoring, $125 issuance or renewal. Registered tax aide: $75 initial registration. Combination fees apply with a tax preparation business registration. Applicants need at least 80 hours of board-approved basic personal income tax education, a high school diploma or equivalent, a PTIN and a passing exam score (75%); a consultant also needs at least 1,100 hours of work as a preparer in at least two of the last five years and a harder exam. Renewal requires at least 30 hours of continuing education, including 2 hours of professional conduct and ethics. Oregon State Board of Tax Practitioners. program source Public record

Preparer ID on returns

The Oregon license number: licensed tax consultants and tax preparers enter their license number, CPAs their certificate number, and Tax-Aide volunteers their site number; all others leave it blank. Anyone paid to prepare a personal income tax return must be licensed and sign the return. PTIN: not mentioned. source Public record

E-file mandate for preparers

Paid preparers who meet the requirements of the federal e-file mandate must also e-file Oregon personal income tax returns (ORS 314.364 lets the Department require this by rule). Oregon personal income tax returns. Practitioners are approved for Oregon e-file automatically once the IRS accepts their e-file application; there is no separate Oregon registration. source Public record

Transcripts and account records

Revenue Online: Request return photocopies under More Options, or Generate a return transcript from View More in the Personal Income Tax account panel. By mail: a letter with name, address, SSN, signature, tax year and daytime phone plus the fee, to 955 Center Street NE, Salem, OR 97301-2555. A mailed return transcript is requested by phone or email. Who can ask: The taxpayer; a tax professional with third party access sees client account details in Revenue Online. Return photocopies, return transcripts for a selected tax period, and account balances and tax account history online. Fee: $5.00 for each return copy requested by mail. Turnaround: Mailed copies are sent 10 to 14 days after the request is received. Online for representatives: Yes for account details through third party access; whether a representative can generate return transcripts or request photocopies for a client in Revenue Online is not stated. request source Public record

Online access for professionals

Revenue Online (tax professional account with third party access). For each client tax period: account balances, tax, penalty and interest amounts and payments received; most notices on the Correspondence tab; filing appeals and waiver requests and submitting documents. An authorized representative can access the client's information directly through Revenue Online. Sign up for Revenue Online choosing the Tax Professional access type, associated with the employer firm or oneself. Then use Access Another Account, Add third-party access for each client, validating with the client's Letter ID, a payment amount or a return line. The system notifies the taxpayer when access is established. source Public record

Practitioner line

Practitioner specialist 503-947-3541 (email also available from the Tax Professionals page). General line 503-378-4988 or 800-356-4222. General line 7:30 a.m. to 5 p.m. Monday to Friday; phone lines closed 9 a.m. to 11 a.m. Thursdays. source Public record

Recent and coming changes

• Jan 1, 2025 Form 150-800-005, Tax Information Authorization and Power of Attorney for Representation, discontinued and replaced by OR-AUTH-REP and OR-AUTH-INFO; existing authorizations stay valid until revoked source Public record
• ORS chapter 673 amended in 2025 (2025 c.347) to add registered tax aides, who may assist a tax consultant under supervision (no more than two per consultant) source Public record

The OR-AUTH-REP instructions describe enrolled agents as registered with the Board of Tax Practitioners under ORS 673.605 (Registered Enrolled Agents of Oregon, REA), but the December 2025 compilation of ORS 673.605 to 673.610 read here has no enrolled agent category or exemption; the Board's licensing rules let an enrolled agent take only the state portion of the consultant exam.

Not confirmed: Whether the federal Form 2848 is accepted as "a signed power of attorney authorizing tax matters": not stated. The Oregon e-file waiver or opt-out process for preparers (Publication OR-17 points to the tax professionals web page, which was not found) and any penalty: not found. Processing time for OR-AUTH-REP and OR-AUTH-INFO: not stated. How enrolled agents are treated under ORS 673 after the 2025 amendments, given the REA wording on OR-AUTH-REP: needs the Board's guidance. Effective date of 2025 c.347 (registered tax aides): not read.

Rules for tax professionals in every state

Federal tax data sharing

27 IRS data-sharing agreements with agencies in Oregon, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Oregon Employment Department source Public record. GAO-09-45 notes that Oregon may not participate in the nationwide SRFMI rollout planned for July 2009. How the IRS shares tax data with the states

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