Key figures
Oregon compliance
2026, with sources
State registrations
A Delaware corporation qualifies by filing an Application for Authority ($275) with the Oregon Secretary of State and renews each year ($275). The corporate excise return, Form OR-20, is due a month after the federal return — May 15 for a calendar year — and estimated payments are required once the year’s tax, including the minimum, reaches $500.
The CAT has its own registration: within 30 days of Oregon commercial activity reaching $750,000 in a year, even though tax is owed only above $1 million. Missing registration carries a monthly penalty.
Portland’s layer
Portland adds a business tax regime administered by the City’s Revenue Division: the City of Portland Business License Tax at 2.6% and the Multnomah County Business Income Tax at 2%, both on apportioned net income, filed together. The Portland exemption is gross receipts everywhere under $75,000 for 2026 and $100,000 from 2027 — measured company-wide, not just in Portland, so most venture-backed companies with any revenue are over it.
Example: a Delaware SaaS company with $2 million of revenue opens a two-person office in Portland. It registers with the Revenue Division and files the combined Portland/Multnomah return each year; in a loss year there is little or no tax, but the return is still due.
Unclaimed property
Oregon’s unclaimed property program moved from the Department of State Lands to the State Treasury in 2021. Every Oregon business reports on or before November 1 for property that became reportable in the year ended June 30, electronically in NAUPA format.
Deadlines
- Annually, on the anniversary of registrationSecretary of State renewal for a foreign business corporationAnnual report
- May 15 for calendar-year corporationsCorporation excise tax returnForm OR-20
- On or before Nov 1Holder report to the State Treasury for the year ended June 30Unclaimed property report
- Annually, on the Revenue Division’s scheduleCity of Portland Business License Tax and Multnomah County Business Income TaxPortland/Multnomah combined return
The federal baseline
This page covers what Oregon adds. The federal rules underneath it apply here too.
Common questions
How does a Delaware corporation register in Oregon?
If it is transacting business in Oregon, it files an Application for Authority with the Secretary of State ($275), with a certificate of existence from Delaware dated within 60 days, and then renews every year for $275. Registering with DOR, OED and BOLI for payroll is a separate step through the Combined Employer Registration.
Do we owe Portland business taxes?
If it has receipts there, likely. The City of Portland Business License Tax (2.6%) and Multnomah County Business Income Tax (2%) are taxes on net income filed on one combined return; Portland exempts businesses with under $75,000 of gross receipts everywhere in 2026. Metro’s 1% SHS business tax only reaches businesses with more than $5 million of gross receipts.
Compliance next door
- CACalifornia complianceA Delaware corporation qualifies with the Secretary of State for $100, files a $25 Statement of Information every year, and owes the FTB at least $800 a year from its second year.
- IDIdaho complianceA Delaware corporation registers in Idaho for $100, files an annual report each anniversary month on SOSBiz, and files Form 41 by April 15 with at least $20 of minimum tax.
- NVNevada complianceQualify with the Secretary of State, then file an annual list and renew the state business license each year by the end of your anniversary month. There is no income tax return.
- WAWashington complianceWashington has no corporate return; compliance is a $180 foreign registration, a $70 annual report, a DOR business license, the excise tax return and an annual unclaimed property report.
More of the Oregon guide
- AccountingAccounting and state tax in OregonCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in OregonSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in OregonPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in OregonWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in OregonCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.