About the tax
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 percent 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 percent 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 training materials
The CAT policy team recently held a pair of live training sessions via the Zoom video-conferencing platform. The PowerPoint presentation used in the sessions is available for download. Questions emailed by participants during the live training sessions and answers from the CAT policy staff are grouped by subject and posted below.
Check back for a series of short training videos on key topics covered during the training.
Taxpayers with general questions about the CAT can email email@example.com or call 503-945-8005.
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.