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 Newsroom Detail

Salem, OR—The Department of Revenue transferred more than $1.36 billion dollars in Corporate Activity Tax receipts to the Fund for Student Success in the 2019‒21 biennium.

The Corporate Activity Tax was created by the 2019 Legislature to increase funding for education as part of the Student Success Act. The CAT went into effect January 1, 2020.

The legislation also created the Fund for Student Success, which is used to pay for early childhood and K-12 education programs.

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.

The CAT has a one-time registration requirement for businesses that reach $750,000 in commercial activity in a calendar year. Business that have not previously registered have 30 days to register after reaching $750,000 in commercial activity in 2021.

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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