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Salem, OR—The Department of Revenue reminds business owners that once they have more than $750,000 in commercial activity in 2021, they have 30 days to complete the one-time registration for Oregon’s Corporate Activity Tax.

Registrations totaled more than 20,000 in the first year of the CAT in 2020. In 2021, more than 5,000 additional businesses have registered for the CAT, which was created by the Legislature in 2019 to raise funding for education. Through May 14, a total of 25,055 businesses have registered for the CAT.

The CAT applies to in-state and out-of-state businesses. It is measured on a business’s commercial activity, the total amount a business realizes from transactions and activity in Oregon.

Businesses with taxable commercial activity in excess of $1 million will have Corporate Activity Tax to pay. The tax is $250 plus 0.57% of commercial activity greater than $1 million after subtractions.

Taxpayers expecting to owe $5,000 or more for 2021 must make quarterly estimated payments. The next estimated payments are due August 2.

Training aids to assist with registration, calculating the tax, and making payments can be found on the CAT page of the agency’s website.

Taxpayers with general questions about the CAT can email or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit or email You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.

Media contact:
Robin Maxey
Public Information Officer

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