OR · $250 + 0.57% > $1M
Oregon Corporate Activity Tax (CAT) Calculator
Oregon's CAT is a gross receipts tax that kicks in at $1M of Oregon commercial activity. Formula: $250 base + 0.57% of activity above $1M. Separate from corporate income tax. Most Oregon businesses owe both.
Your OR commercial activity
"Commercial activity" = OR-source gross receipts. Filing threshold: $1M.
OR CAT owed
Annual CAT
$0
CAT is in addition to Corporate Income Tax (6.6%/7.6%) and the graduated Corp minimum tax ($150-$100,000 based on OR sales).