Businesses

​​​​​​​​​​​​​​​​​​​​​​​About the ta​x

On May 16, 2019, Governor Kate Brown signed House Bill 3427 into law.

The legislation accomplishes the following:

  • Establishes a "Fund for Student Success" that is separate and distinct from the state's general fund.
  • Adopts a new Corporate Activity Tax (CAT) imposed on all types of business entities.

The CAT is in addition to the state's current corporate income tax. Revenue from the CAT will be transferred to the Fund for Student Success and will be used for education spending. 

The CAT is imposed on businesses for the privilege of doing business in this state. It is measured on a business's commercial activity, which is the total amount a business realizes from transactions and activity in Oregon. Certain items are excluded from the definition of commercial activity and, therefore, will not be subject to the CAT. In addition, Oregon's CAT allows a 35% subtraction for certain business expenses.​

The CAT is applied to taxable Oregon commercial activity in excess of $1 million. The tax is computed as $250 plus 0.57% of taxable Oregon commercial activity of more than $1 million. Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation.

Register for the Corporate Activity Tax​

​​Frequently asked questions​​​

Basic information on the Corporate Activity Tax​​

​​Beyond the FAQ​​​​

High-level summaries of the rules and topics to help with taxpayer compliance​​​​

CAT update presentation video

Updated training materials coming soon

Recent changes in state statutes have made some of the material in the video of the March 10 CAT update meeting in Ashland outdated. To avoid confusion, the video and the PowerPoint presentation used in that meeting and others have been removed from the website.​

New training materials will be posted here. To obtain a copy of the PowerPoint with an explanation of the outdated information, call 503-945-8005 or email mailto:Catrules.dor@oregon.gov​.​

The Corporate Activity Tax policy staff recently met via conference call with a group of business taxpayers. Read the taxpayers' questions and the department's answers​.

​​Subscribe to the CAT mailing list

If you would like to sign up for additional information as it becomes available, please subscribe to our mailing list.​ You can also download Publication OR-CAT-BRO​ for additional information.​




Quick li​nks

Estimated payments

For the 2020 tax year, if you expect a Corporate Activity Tax liability of $10,000 or more, then you are required to make estimated payments by April 30, July 31, October 31, and January 31 for the preceding calendar quarter​.​ Use the CAT estimated payments worksheet to help with calculations.

Make a payment

Administrative rules

To see CAT administrative rules that have been filed with the Oregon Secretary of State, visit our administrative rule notices webpage.

​Draft rules

​Contact us

For general questions about the CAT, email Cat.help.dor@oregon.gov.
​To provide rule input, email Catrules.dor@oregon.gov.
Call 503-945-8005 between 8 a.m. and 4 p.m. Monday-Friday.​
You can also follow us on Twitter at #OregonCAT​.​