Starting a Business in Oregon: Licenses, Permits & Requirements (2026)

Last updated: April 29, 2026

Three things set Oregon apart from most other states when you are starting a business here. First, Oregon has no statewide sales tax — one of only five states without one (the others are Alaska, Delaware, Montana, and New Hampshire). You do not collect, file, or remit sales tax on goods or services sold inside Oregon. Second, Oregon’s tax burden lives in income: a 9.9% top personal rate (highest among no-sales-tax states), a Corporate Activity Tax on business gross receipts above $1 million, and Multnomah County / Metro income taxes layered on top for Portland-area earners. Third, Oregon has a three-tier regional minimum wage (Portland Metro, Standard, Non-Urban) — most states use a single statewide rate. Plan for all three from day one.

This guide compiles the specific Oregon agency requirements, portal links, fee amounts, and city-level variations that apply to starting a business in Oregon in 2026. The source agencies referenced are the Oregon Secretary of State, Oregon Department of Revenue, Oregon Employment Department, Bureau of Labor and Industries (BOLI), Department of Consumer and Business Services (DCBS) Workers’ Compensation Division, and Oregon Health Authority (OHA).

Oregon Business Requirements at a Glance

Requirement	Agency / Portal	Cost	Timeline
LLC Articles of Organization	Oregon Secretary of State — Oregon Business Registry	$100 online or by mail	2-3 business days online; 4-6 days by mail
Annual Report (LLC)	Oregon Secretary of State	$100/year	Due on formation anniversary; 45-day grace period before admin dissolution
Assumed Business Name (DBA)	Oregon Secretary of State	$50 initial; $50 renewal every 2 years	Required if operating under a name different from your LLC’s legal name
Federal EIN	IRS.gov	Free	Immediate online
Sales Tax License	None — Oregon has no general sales tax	$0	Not applicable
Corporate Activity Tax (CAT) Registration	Oregon Department of Revenue — Revenue Online	$250 + 0.57% of Oregon commercial activity over $1M; 35% subtraction allowed	Register within 30 days of exceeding $750,000 in Oregon commercial activity
Paid Leave Oregon	Frances Online	2026 rate 1.0% of wages on up to $184,500 — 0.4% employer / 0.6% employee for 25+ employees; small employers under 25 only withhold 0.6% employee share	Register before first payroll
Unemployment Insurance	Frances Online — Oregon Employment Department	2026 new employer 2.4% (Schedule 3); experienced 0.9%-5.4%; taxable wage base $56,700	Register before first payroll
Workers’ Compensation Insurance	SAIF Corporation or any licensed private insurer	Varies by payroll and class code	Required from day one of first hire
Workers’ Benefit Fund (WBF) Assessment	Oregon Department of Revenue	2026 rate 1.8 cents/hour worked (0.9 ¢ employer / 0.9 ¢ employee)	Quarterly with payroll filings
Statewide Transit Tax	Oregon Department of Revenue	0.1% of wages (employee-paid; employer withholds)	Quarterly with payroll filings
TriMet / Lane Transit Payroll Tax (location-based)	Oregon Department of Revenue	2026: TriMet 0.8237% / Lane Transit 0.80% — employer-paid	Quarterly
Portland Business License Tax (if operating in Portland)	Portland Revenue Division	2.6% of net business income; $100 minimum	Annual filing with state return
Multnomah County Business Income Tax (MCBIT)	Portland Revenue Division	2.0% of net business income; $100 minimum	Annual filing

How to Start a Business in Oregon (Step by Step)

Step 1: Form Your Oregon LLC

File Articles of Organization through the Oregon Business Registry at sosbiz.oregon.gov. Cost: $100 (same fee online or by mail). Online processing typically takes 2-3 business days; mail processing takes 4-6 business days plus mail time.

Your LLC name must include “LLC,” “L.L.C.,” or “Limited Liability Company” and must be distinguishable from existing entity names in the SOSBiz registry. Run a free name search at sos.oregon.gov/bizsearch before filing.

Registered agent: Your LLC must have a registered agent with a physical street address in Oregon (P.O. boxes are not accepted). The agent must be available during normal business hours to accept service of process. You can serve as your own registered agent if you have an Oregon address, or hire a third-party registered agent service.

Annual Report: Oregon LLCs must file an Annual Report each year on the anniversary date of LLC formation. Filing fee: $100/year. Oregon allows a 45-day grace period after the due date before the entity is administratively dissolved. The Secretary of State sends a renewal notice approximately 45 days before the due date — set a calendar reminder regardless. Reinstating after dissolution requires paying past-due fees plus a reinstatement filing.

Assumed Business Name (DBA): If you operate under a name different from your LLC’s legal name, file an Assumed Business Name with the Secretary of State for $50. ABN registrations are valid for two years and renew for $50. Sole proprietors who use anything other than their full legal name must file an ABN. An LLC operating under its own legal name does not need a separate ABN.

Get your free federal EIN immediately at IRS.gov after the state confirms your LLC formation — you need it before you can register for payroll taxes, open a business bank account, or hire employees.

Step 2: Register With the Oregon Department of Revenue

No State Sales Tax — But Plenty of Other State Taxes

Oregon is one of only five states with no general sales or use tax — and has been since the 1930s. You do not register for, collect, or remit sales tax on goods or services sold within Oregon. This removes a meaningful operational burden compared to states like Washington (6.5% state + local), California (7.25%+), or Colorado (home rule complexity). It also means there is no equivalent to a “seller’s permit.”

Caveat for online sellers: If you sell into other states, you may have economic nexus obligations there (typically triggered at $100,000 in sales or 200 transactions per state per year). Oregon-based remote sellers still need to track where they ship and register with destination states once they cross those thresholds.

Oregon Personal Income Tax

Oregon uses a progressive personal income tax with four brackets (2026 rates set by ORS 316.037, with bracket thresholds adjusted annually for inflation):

Single Filer Taxable Income	Joint Filer Taxable Income	Rate
$0 – $4,300 (approx.)	$0 – $8,600	4.75%
$4,300 – $10,750	$8,600 – $21,500	6.75%
$10,750 – $125,000	$21,500 – $250,000	8.75%
Over $125,000	Over $250,000	9.90%

The 9.9% top rate kicks in at relatively low income levels — most full-time business owners hit it well before they would in California (12.3% only over $698K) or Hawaii (11% over $200K). Oregon LLCs default to pass-through taxation: business income flows to the owner’s personal Oregon return at these rates.

Oregon Corporate Activity Tax (CAT)

The CAT is a gross receipts tax that applies to all entity types — LLCs, S-corps, C-corps, partnerships, and sole proprietorships — once Oregon-sourced commercial activity exceeds the threshold. This is one of the most distinctive features of Oregon’s tax code and catches many newer business owners off guard as they grow:

• Registration trigger: Required within 30 days of exceeding $750,000 in Oregon commercial activity in a calendar year. Failure to register has a $100/month penalty (capped at $1,000)
• Tax rate: $250 + 0.57% of taxable Oregon commercial activity over $1 million
• Subtraction: 35% of the greater of cost of goods sold or labor costs in Oregon — applied before the 0.57% rate
• Estimated payments: Required quarterly if expected CAT liability exceeds $5,000 (raised from $1,000 effective tax year 2026 for some Portland metro programs; CAT itself remains $5,000)
• Filing: Annual return through Revenue Online; questions to OSBP.help.dor@dor.oregon.gov or 503-945-8005

Most first-year businesses fall well below $1 million. But if you hit the $750K registration trigger and ignore it, the back-tax exposure compounds quickly. Track your Oregon-sourced gross receipts monthly once you cross $500,000 so the threshold doesn’t sneak up on you.

Step 3: Register With the Oregon Employment Department Through Frances Online

If you have any Oregon employees, register with the Oregon Employment Department through Frances Online (frances.oregon.gov). A single Frances Online registration covers both Unemployment Insurance and Paid Leave Oregon — Oregon consolidated these onto one platform in late 2022 / 2023.

Unemployment Insurance (UI) — 2026 Rates

• New employer rate: 2.4% on Tax Schedule 3 (Oregon will remain in Schedule 3 for 2026)
• Experienced employer range: 0.9% to 5.4%
• Taxable wage base: $56,700 per employee (up from $54,300 in 2025 — a 4.4% increase)
• Filing frequency: Quarterly through Frances Online

Paid Leave Oregon — 2026 Rate Stays at 1.0%

Paid Leave Oregon is a statewide payroll-funded paid family and medical leave program. Benefit payments began September 2023; the program is administered by the Oregon Employment Department.

• 2026 contribution rate: 1.0% of gross wages (unchanged from 2025; the wage cap matches the federal Social Security wage base)
• Wage cap: $184,500 for 2026
• Split for employers with 25+ employees: 40% employer (0.4%) / 60% employee (0.6%)
• Small employer rule (under 25 employees): Exempt from the employer 0.4% share but still must withhold and remit the 0.6% employee share
• What employees receive: Up to 12 weeks of paid leave (14 weeks for pregnancy-related medical leave) at 65%-100% wage replacement, depending on income

Oregon was the seventh state to launch a statewide paid family leave program. Most other states have nothing comparable. Budget the 0.4% employer share if you cross 25 employees on average, and make sure the 0.6% employee withholding is handled correctly from your first payroll.

Other Oregon Payroll Taxes

Statewide Transit Tax: 0.1% of gross wages, withheld from the employee and remitted by the employer. Applies to all Oregon-resident wages and to nonresident wages earned for work performed in Oregon. The 2025 Oregon Legislature voted to double the rate effective January 1, 2026, but a voter-referral petition has frozen the rate at 0.1% until voters decide.

TriMet Payroll Tax (Portland metro): 0.8237% of gross payroll for 2026, paid by the employer (not withheld). Applies to wages paid for services performed within the TriMet District boundary (most of Multnomah, Washington, and Clackamas counties).

Lane Transit District Payroll Tax (Eugene/Springfield): 0.80% of gross payroll for 2026, paid by the employer. Applies to wages for work performed inside the LTD District boundary.

New Hire Reporting: Report new employees and rehires to the Oregon New Hire Reporting Center within 20 days of hire date. Independent contractors paid $600+ per year must also be reported.

Step 4: Get Workers’ Compensation Insurance

Oregon requires workers’ compensation insurance for any employer with one or more employees — full-time, part-time, family member, or working owner who has elected coverage. There is no employee-count threshold and no industry exemption.

Situation	Oregon Requirement
1+ full-time employees	Workers’ comp required
1+ part-time employees	Workers’ comp required
Working family members on payroll	Workers’ comp required (no spouse exemption like some states)
Sole proprietor / LLC member with no employees	Optional (owner may elect coverage)
True independent contractors	Not required — but Oregon is aggressive about misclassification

Where to get coverage: Most Oregon employers use SAIF Corporation, the state-chartered nonprofit workers’ comp carrier (~54% market share). SAIF must accept any eligible Oregon employer — it is the market of last resort. Other licensed private insurers also serve the market. Self-insurance is available to large employers who meet financial-strength requirements through DCBS.

Workers’ Benefit Fund (WBF) Assessment: A separate state assessment that funds programs for injured workers (return-to-work, retraining). For 2026 the WBF rate is 1.8 cents per hour worked — split evenly between employer and employee (0.9 ¢ each). This is the lowest WBF rate since the cents-per-hour assessment began in 1996. Reported quarterly to the Oregon Department of Revenue with payroll taxes.

Penalties for operating without required coverage:

• Civil penalty of $1,000 or twice the premium owed (whichever is greater)
• Additional $250 per day for continued noncompliance
• Personal liability for the full cost of any workplace injury claim — this is the one that bankrupts uninsured employers
• Administered by the DCBS Workers’ Compensation Division

Step 5: Local Registration and Industry-Specific State Licensing

Oregon’s Three-Tier Minimum Wage

Oregon does not use a single statewide minimum wage. Rates differ by region under a 2016 law (SB 1532) that set up three geographic tiers and indexed each to inflation. The 2025-2026 rates (in effect July 1, 2025 through June 30, 2026):

• Portland Metro Urban Growth Boundary: $16.30/hour
• Standard (most of the state): $15.05/hour
• Non-Urban counties (rural eastern and southern Oregon): $14.05/hour

The Portland Metro tier covers Multnomah, Washington, and Clackamas counties within the Portland Metro UGB. Non-Urban includes 18 specifically named counties (Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa, Wheeler). Everything else is Standard. New rates take effect July 1 of each year — the 2026-2027 numbers are announced in spring by the Oregon Bureau of Labor and Industries (BOLI) at oregon.gov/boli.

Use the physical work location to determine which tier applies, not your business’s headquarters. Mobile service businesses (food trucks, landscaping crews, cleaning companies) that cross tier boundaries must pay employees the wage tier where the work was performed.

City and County Licensing

Oregon has no statewide general business license. Local requirements vary significantly:

• Portland (Multnomah County): The Portland Business License Tax (2.6% of net income, $100 minimum) and Multnomah County Business Income Tax (MCBIT — 2.0% of net income, $100 minimum) are filed jointly through Portland’s Revenue Division. Both apply to any business “doing business” in Portland city limits / Multnomah County. Filed annually with the federal/state return.
• Multnomah County Preschool for All (PFA): Personal income tax of 1.5% on Multnomah County taxable income over $125,000 single / $200,000 joint, plus an additional 1.5% on income over $250,000 single / $400,000 joint (3% combined at the top tier). Rate increases by 0.8 percentage points in 2027. Affects business owners taking distributions or salary, not the business itself directly. Administered by Portland Revenue Division.
• Metro Supportive Housing Services (SHS): 1% personal income tax on residents of the Metro district (Portland metro tri-county area) over the same $125K/$200K thresholds, plus a 1% tax on business profits above $5 million from Metro-area sources. Funds homelessness services across the three-county Metro region.
• Eugene (Lane County): No general business license, but a Construction Excise Tax applies to building permits. The Lane Transit payroll tax (0.80% in 2026) applies if you have employees working in the LTD district.
• Salem (Marion County): No general business license required. Some industries (food service, alcohol, marijuana) require city-level permits.
• Bend (Deschutes County): Bend has no general business license; Deschutes County administers food and lodging permits through Environmental Health.
• Hillsboro / Beaverton / Tigard / Lake Oswego: Each Washington and Clackamas County city has its own rules — check before opening a physical location.

State Professional Licenses

Use the Oregon Business Xpress License Directory to find what state license your industry needs. Common ones:

• Cosmetologists, barbers, estheticians, nail technicians: Oregon Health Authority — Health Licensing Office (HLO), Board of Cosmetology under ORS 690
• Construction contractors (general, HVAC, electrical, plumbing): Construction Contractors Board (CCB) under ORS 701
• Landscape contractors: Oregon Landscape Contractors Board (LCB) under ORS 671 — separate from CCB, dedicated agency
• Janitorial / cleaning service contractors: BOLI Property Services Contractor License under ORS 658.405-658.511 (Oregon’s Property Service Worker Protection Act, HB 3279 of 2017)
• Private investigators: Department of Public Safety Standards and Training (DPSST) under ORS 703
• Daycare centers and family child care: Department of Early Learning and Care (DELC) under ORS 329A — DELC was created in 2023 under HB 3073 by splitting child care licensing out of the Oregon Department of Education
• Mobile food units / food trucks: County health department under OHA Food Code adoption
• Pesticide applicators (commercial landscaping, pest control): Oregon Department of Agriculture (ODA) under ORS 634

Oregon’s Distinctive Tax and Payroll Environment

Three aspects of Oregon’s tax and payroll structure require specific planning compared to most other states:

1. The income-tax-only model. Most states balance income tax against sales tax revenue. Oregon does not. The state’s general fund relies overwhelmingly on personal and corporate income taxes plus the CAT. As a small business owner, this means the 9.9% top rate is real (not theoretical) on most full-time profits, and the CAT can apply even in a year you have a net loss because it taxes gross commercial activity, not net income. On the upside, retail and service businesses spend zero time on sales tax compliance — no permit, no rate tables, no monthly filings, no audits.

2. Layered Portland-area income taxes. If you live or work in the Portland metro area and your income exceeds $125,000 single / $200,000 joint, you face Multnomah County Preschool for All, Metro Supportive Housing Services, and the regular Oregon income tax simultaneously. At the high end, a Multnomah County resident earning over $250,000 pays 9.9% Oregon + 1% Metro SHS + 3.0% Multnomah PFA = ~13.9% combined personal income tax. The PFA top tier is scheduled to increase 0.8 percentage points in 2027. This drives a real cost-of-living split between Portland-area and rest-of-state business owners — and it’s a meaningful reason some Oregon LLCs maintain principal offices outside Multnomah County.

3. Worker classification under Oregon’s ABC test variant. Oregon applies an “ABC-like” test for employee vs. independent contractor classification (codified differently across BOLI, Workers’ Comp Division, Employment Department, and Department of Revenue). Misclassifying an employee as a 1099 to avoid Paid Leave Oregon, UI, workers’ comp, and the Portland-area payroll taxes creates significant liability — and Oregon’s enforcement agencies have stepped up audits since 2023. When in doubt about a worker’s status, consult the BOLI guidelines or the Independent Contractors page at the Department of Consumer and Business Services.

Oregon Market Context: Where the Demand Is

Oregon’s economy is concentrated in three regions, each with distinct demand patterns for small business services:

• Portland metro (Multnomah / Washington / Clackamas counties): ~2.5 million people. Tech and advanced manufacturing employers including Intel (Hillsboro — Oregon’s largest private employer), Nike (Beaverton HQ), Adidas North America (Portland), KEEN Footwear, and Daimler Trucks North America. High household income drives demand for daycare, cleaning, landscaping, and HVAC. Portland’s food cart pod model — clusters of permanent food carts on private lots — is unique to Oregon and accounts for hundreds of operators across the city.
• Willamette Valley (Salem / Eugene / Corvallis): State capital + two major universities (University of Oregon, Oregon State). Salem (population ~175K) is the policy hub; Eugene (~175K) and Corvallis (~60K) are college towns with year-round student-driven service demand. Lane Transit District applies in the Eugene area.
• Central and Southern Oregon (Bend / Medford / Ashland / Grants Pass): Bend is the fastest-growing metro in Oregon — Deschutes County population grew ~30% from 2010 to 2020 and continues outpacing state averages. Strong demand for residential HVAC, landscaping, and daycare. Medford-Ashland-Grants Pass is a wine, hospitality, and cannabis-economy region.
• Coast and rural east (Tillamook / Astoria / Coos Bay / Klamath Falls / Pendleton / La Grande): Smaller markets with seasonal tourism (coast) or agriculture/forestry (east). Mostly Non-Urban minimum wage tier. Less competition but smaller customer base.
• Cannabis economy: Recreational cannabis legal since 2014 (Measure 91), creating sustained ancillary demand for HVAC (grow rooms), cleaning (production facilities), and landscaping (outdoor cultivation). The OLCC regulates cannabis directly; ancillary services do not need cannabis licenses.

Oregon Business Guides by Industry

Every industry has different licensing, permit, and insurance requirements in Oregon. Select your business type:

• How to Start a Cleaning Service in Oregon — BOLI Property Services Contractor License, Property Service Worker Protection Act training, no sales tax to collect, workers’ comp at 1 employee
• How to Start a Food Truck in Oregon — county health department mobile food unit licensing, OHA food code, food cart pod model, Multnomah County / Lane County / Deschutes County variations
• How to Start a Daycare in Oregon — DELC licensing (Certified Family / Registered Family / Certified Center), Spark quality rating, Central Background Registry, ERDC subsidy program
• How to Start an HVAC Business in Oregon — CCB residential / commercial endorsements, Limited Maintenance HVAC license through Building Codes Division, EPA 608, A2L refrigerant transition
• How to Start a Hair Salon in Oregon — HLO Board of Cosmetology, hair design / esthetician / nail tech / barber hours, facility license, Independent Contractor Registration for booth renters
• How to Start a Landscaping Business in Oregon — Oregon Landscape Contractors Board (LCB) license, $20K bond, 4 years experience, ODA pesticide applicator license, 1-Call Oregon 811
• How to Start a Private Investigation Business in Oregon — DPSST license, 1,500 hours experience, $5K surety bond, three letters of reference, ORS 165.540 one-party recording with telephone exception

Key Oregon Business Resources

Resource	What It Covers
Oregon Secretary of State — Corporation Division	LLC formation, name searches, annual reports, assumed business names
Oregon Business Registry (SOSBiz)	Online business registration portal
Oregon Department of Revenue	Income tax, Corporate Activity Tax, transit taxes, WBF assessment
Frances Online	Unemployment Insurance + Paid Leave Oregon registration and filings
Paid Leave Oregon	Paid family and medical leave program details
DCBS Workers’ Compensation Division	Workers’ comp requirements, compliance, employer guidance
SAIF Corporation	Oregon’s state-run nonprofit workers’ compensation insurer
Bureau of Labor and Industries (BOLI)	Wage and hour, minimum wage tiers, civil rights, Property Services Contractor licensing
Oregon Business Xpress License Directory	Find required licenses and permits by industry
Portland Revenue Division	Portland Business License Tax, Multnomah County Business Income Tax, Preschool for All, Metro SHS
Oregon New Hire Reporting Center	Report new employees within 20 days of hire

Frequently Asked Questions

How much does it cost to start an LLC in Oregon?

The Articles of Organization filing fee with the Oregon Secretary of State is $100 — same fee online or by mail. After formation, your annual report costs $100/year, due on the anniversary of your formation date. Oregon allows a 45-day grace period before administrative dissolution. Optional costs: Assumed Business Name (DBA) registration at $50 every 2 years, and registered agent service if you use a third-party provider. Oregon does not charge a name reservation fee unless you want to reserve a name without filing yet ($100 for 120 days).

Does Oregon have a sales tax?

No. Oregon is one of only five states with no general sales or use tax (along with Alaska, Delaware, Montana, and New Hampshire), and has been since the 1930s. You do not collect, file, or remit sales tax on goods or services sold within Oregon, and you do not need a sales tax license. If you sell into other states, however, you may have economic nexus obligations there once you exceed each state’s threshold (typically $100,000 in sales or 200 transactions per year).

What is the Oregon Corporate Activity Tax (CAT)?

The Oregon Corporate Activity Tax is a gross receipts tax that applies to all entity types – LLCs, S-corps, C-corps, partnerships, and sole proprietorships. The rate is $250 plus 0.57% of taxable Oregon commercial activity over $1 million, after a 35% subtraction for the greater of cost of goods sold or labor costs. You must register within 30 days of exceeding $750,000 in Oregon commercial activity in a calendar year. Estimated payments are required quarterly if your CAT liability is expected to exceed $5,000. Most first-year businesses fall below the threshold, but track Oregon-sourced gross receipts as you grow.

What is Paid Leave Oregon and what does it cost in 2026?

Paid Leave Oregon is a statewide paid family and medical leave program funded by payroll contributions. Benefit payments began September 2023. The 2026 contribution rate is 1.0% of wages on up to $184,500 per employee. For employers with 25+ employees on average, the split is 0.4% employer / 0.6% employee. Small employers under 25 are exempt from the 0.4% employer share but must still withhold and remit the 0.6% employee share. Register through Frances Online (frances.oregon.gov) before your first payroll. Oregon was the seventh state to launch a statewide paid family leave program.

Does Oregon require workers’ compensation for part-time employees?

Yes. Oregon’s workers’ compensation requirement applies from the first hour of the first employee — no minimum employee threshold, no industry exemption, no part-time exemption, no spouse exemption. Most Oregon employers buy coverage from SAIF Corporation, the state-chartered nonprofit insurer that must cover any eligible Oregon employer who applies. Other licensed private insurers also serve the market. Penalties for operating without required coverage include $1,000 (or 2x the premium owed) plus $250/day plus personal liability for the full cost of any workplace injury — uninsured-employer cases routinely bankrupt operators.

What are Oregon’s three minimum wage tiers in 2026?

Oregon uses three regional minimum wage tiers under SB 1532 (2016). The rates in effect from July 1, 2025 through June 30, 2026 are: Portland Metro UGB $16.30/hour, Standard $15.05/hour (most of the state), and Non-Urban $14.05/hour (18 named rural counties — Baker, Coos, Crook, Curry, Douglas, Gilliam, Grant, Harney, Jefferson, Klamath, Lake, Malheur, Morrow, Sherman, Umatilla, Union, Wallowa, Wheeler). Use the physical work location to determine the tier — mobile crews and food trucks that cross boundaries must pay the wage that applies where the work was performed. New rates are announced each spring by BOLI and take effect July 1.

Do I have to pay the Multnomah County Preschool for All tax?

The Preschool for All tax is a Multnomah County personal income tax on individuals (including business owners taking distributions or salary), not a tax on the business entity itself. The 2026 rate is 1.5% on Multnomah County taxable income over $125,000 single / $200,000 joint, plus an additional 1.5% on income over $250,000 single / $400,000 joint (combined 3.0% at the top tier). The rate is scheduled to increase by 0.8 percentage points in 2027. The Metro Supportive Housing Services tax (1% on the same thresholds, plus 1% on Metro-area business profits over $5 million) layers on top. Both are administered by the Portland Revenue Division and filed with your Oregon return.