{"place":"Oregon","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/oregon","state":{"code":"OR","name":"Oregon","slug":"oregon","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":4.75,"topRate2026":9.9,"topRateStartsSingle":125000,"notes":"2026 single brackets: 4.75% up to $4,550; 6.75% to $11,400; 8.75% to $125,000; 9.9% over $125,000. Oregon adjusts the lower brackets for inflation each year.","source":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf"},"estimatedTax":{"form":"OR-40-V (payment voucher); worksheet in Publication OR-ESTIMATE","rule":"You must pay estimated tax if your 2026 Oregon tax after withholding and credits will be $1,000 or more and your withholding is less than 90% of 2026 tax, 100% of 2025 tax, or 90% of tax on annualized 2026 income.","schedule":"Same dates as federal (April 15, 2026; June 15, 2026; September 15, 2026; January 15, 2027)","source":"https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf"},"minimumWage2026":{"standard":15.55,"tippedCash":15.55,"tipCreditAllowed":false,"notes":"Rates for July 1, 2026 to June 30, 2027: standard $15.55, Portland metro $16.80, nonurban counties $14.55. Rates rise each July 1 with CPI. Tip credits are illegal in Oregon.","source":"https://www.oregon.gov/boli/workers/pages/minimum-wage.aspx"},"soleProprietorTaxes":[{"name":"Oregon Corporate Activity Tax (CAT)","summary":"Despite its name, the CAT applies to any person or business, sole proprietors included. You must register at $750,000 of Oregon commercial activity and file above $1 million. The tax is $250 plus 0.57% of taxable commercial activity over $1 million, after a 35% subtraction for the greater of cost inputs or labor costs.","source":"https://www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx"}],"contractorLaws":[{"name":"ORS 670.600 independent contractor standard","summary":"This is the statutory test for income tax, workers' comp, unemployment, and contractor licensing laws. A worker must be free from direction and control, hold any required licenses, and be customarily engaged in an independently established business. That last part means meeting at least 3 of 5 factors: separate business location, business risk, multiple clients or marketing, significant investment, and authority to hire.","source":"https://www.oregonlegislature.gov/bills_laws/ors/ors670.html"},{"name":"Paid Leave Oregon elective coverage for the self-employed","summary":"Self-employed people and independent contractors are not covered automatically but can opt in if they earned at least $1,000 in Oregon net self-employment income the prior year. Contributions are 0.6% of net self-employment income (2025-2026, capped at $184,500), with a 3-year minimum commitment.","source":"https://paidleave.oregon.gov/self-employed/overview.html"}],"notes":"SB 1166 (2025), which would have set minimum per-minute and per-mile pay plus sick leave for rideshare drivers, did not pass; it stayed in the Joint Committee on Ways and Means (https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB1166)."},"stateRetirementProgram":{"state":"Oregon","code":"OR","programName":"OregonSaves","status":"active","employerMandate":"All Oregon employers with 1+ W-2 employee and no qualified plan — there is no small-employer carve-out. Employers with no W-2 employees, or with a plan, must certify an exemption.","mandateMin":1,"keyDates":"All size waves closed between November 15, 2017 (50+) and July 31, 2023 (1–3). Ongoing rule: a business established after March 31 registers by July 31 of the following year. Next posted deadline for newly eligible businesses is July 31, 2026.","covers1099":false,"selfEnroll":"yes","sourceUrl":"https://www.oregonsaves.com/employers/program-details","note":"The employer duty is defined on W-2 employees, and a business with none certifies an exemption — which is the cleanest illustration in the country that the mandate does not reach contractor payments. OregonSaves separately lets the self-employed contribute directly to their own Roth IRA.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/oregon/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/oregon/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/oregon/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/oregon/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/oregon/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/oregon/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/oregon/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}