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. 

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

To provide the latest CAT information to business taxpayers and tax professionals, a video of the March 10 CAT update meeting in Ashland and the PowerPoint presentation used in that meeting and others are available.​

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

18 CAT administrative rules have been filed with the Oregon Secretary of State. Visit our administrative rule notices webpage for more information.

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​.