Oregon Business Filing Deadlines & Ongoing Requirements

Oregon ongoing requirements

(LLCs, corporations and nonprofits): every year around the formation anniversary; fee $100.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Register for state taxes with Oregon Department of Revenue. Official page
Business-level tax: Corporate excise tax and Corporate Activity Tax (CAT, gross receipts over $1 million); minimum excise tax by sales. $250 plus 0.57% of Oregon commercial activity above $1 million; no tax is owed at or below $1 million.
Oregon has no statewide sales tax. Instead: Oregon has no sales tax; see the Corporate Activity Tax under entity taxes.
If you have employees, withhold Oregon income tax from wages and register for withholding. Official page

Register for unemployment insurance with Oregon Employment Department. The 2026 taxable wage base is $56,700 per employee; experience-rated rates run from 0.9% to 5.4%. Official page
New employers start at 2.4%.
Workers' compensation through Oregon Workers' Compensation Division and private insurers. Required when: 1 employee
Paid Leave Oregon contributions (Oregon Employment Department). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

Form your LLC or corporation with Oregon Secretary of State, Corporation Division. Official page
A trade name (DBA) is registered with the state.

Business filings and annual reports: Oregon Secretary of State, Corporation Division. Official page
Taxes: Oregon Department of Revenue. Official page
Unemployment insurance and labor rules: Oregon Employment Department. Official page
Workers' compensation: Oregon Workers' Compensation Division.
Contractor licensing: Oregon Construction Contractors Board.
Real estate licensing: Oregon Real Estate Agency.
Alcohol licensing: Oregon Liquor and Cannabis Commission.
Child care licensing: Oregon Department of Early Learning and Care.
Health facility licensing: Oregon Health Authority.

City business license and local business income taxes (City (e.g., Portland Revenue Division)): Portland and Multnomah County levy business income taxes; many cities require business licenses.
Cannabis: adult-use licensing, regulated by Oregon Liquor and Cannabis Commission.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

Choose a city to see its full list.