{"place":"Portland, OR","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/portland-or","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":{"slug":"portland-or","name":"Portland","stateCode":"OR","county":"Multnomah County (the city also extends into Washington and Clackamas counties)","population":635109,"populationYear":2025,"localIncomeTax":{"applies":true,"name":"Metro Supportive Housing Services (SHS) Personal Income Tax; Multnomah County Preschool for All (PFA) Personal Income Tax; City of Portland Arts Education and Access Income Tax","residentRate":null,"nonresidentRate":null,"selfEmployed":"Self-employment income counts toward Metro and Multnomah County taxable income. SHS is 1% on Metro taxable income over $128,000 (single or married filing separately) / $205,000 (joint, head of household, or qualifying surviving spouse) for 2026. PFA is 1.5% on Multnomah County taxable income over $125,000 single / $200,000 joint, plus another 1.5% over $250,000 / $400,000. Both apply to residents and to nonresidents with Metro or Multnomah-source income, and sole proprietors owe the SHS personal tax rather than the SHS business tax.","effective":"SHS thresholds indexed for inflation starting tax year 2026 ($132,000 / $211,000 for 2027); PFA rate scheduled to rise by 0.8% in 2028; Arts Tax $50 / $100 for tax year 2026","source":"https://www.portland.gov/revenue/personal-tax"},"localBusinessTaxes":[{"name":"City of Portland Business License Tax","summary":"2.6% of net business income for anyone doing business in Portland (rideshare drivers included), who must register with the Revenue Division within 60 days. Filers are exempt if gross receipts from all business are under $75,000 for tax year 2026 (under $100,000 from 2027; it was $50,000 through 2025), but they must still file a return each year to claim the exemption.","source":"https://www.portland.gov/revenue/business-tax"},{"name":"Multnomah County Business Income Tax","summary":"2% of net business income for businesses in Multnomah County, filed together with the Portland return; filers with gross receipts under $100,000 from all business are exempt but must still file. Quarterly estimated payments are required when the current and prior year tax are each $1,000 or more.","source":"https://www.portland.gov/revenue/business-tax"},{"name":"Metro Supportive Housing Services Business Income Tax","summary":"1% of net income, but only for businesses with more than $5 million in gross receipts; sole proprietors subject to the Portland or Multnomah business taxes are not liable for it and owe the SHS personal income tax instead. From tax year 2026 the Metro estimated-payment threshold is $5,000.","source":"https://www.portland.gov/revenue/business-tax"},{"name":"TriMet transit self-employment tax (Oregon)","summary":"Self-employed people with more than $400 of net self-employment earnings from work in or delivered to the TriMet district (which covers Portland) owe TriMet transit self-employment tax at 0.8237% (rate for 2025 and later), filed with the Oregon Department of Revenue by the regular April 15 due date.","source":"https://www.oregon.gov/DOR/programs/businesses/Pages/self-employment.aspx"}],"businessLicense":{"required":true,"summary":"Anyone doing business in Portland or Multnomah County, including a home-based sole proprietor or rideshare driver, must register for a Revenue Division business tax account within 60 days (this is a tax registration, not a regulatory permit).","source":"https://www.portland.gov/revenue/business-tax"},"gigLaws":[{"name":"Portland TNC driver deactivation rules (City Code 16.40.240)","summary":"Uber, Lyft and other transportation network companies must notify a Portland driver in writing within 48 hours of a deactivation, giving the reason and the terms violated, start and expected end dates, steps to fix it, and how to appeal, plus contact information for the drivers' resource center. No TNC driver minimum pay rate appears in Chapter 16.40.","source":"https://www.portland.gov/code/16/40"}],"notes":"Portland Arts Education and Access Income Tax for tax year 2026: $50 (single, married filing separately, head of household, or qualifying surviving spouse) or $100 (married filing jointly), owed by Portland residents 18+ who must file an Oregon return and whose Oregon taxable income is above $20,000 (single or married filing separately) or $40,000 (joint, head of household, or qualifying surviving spouse); amounts and thresholds are indexed for inflation from 2027 (https://www.portland.gov/revenue/arts-tax). PFA and the Multnomah County Business Income Tax apply only inside Multnomah County, while the Washington and Clackamas County parts of Portland still fall inside Metro for SHS. residentRate is null because these taxes apply only above income thresholds. The TriMet self-employment tax was missing from the earlier draft and has been added."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/portland-or/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/portland-or/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/portland-or/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/portland-or/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/portland-or/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/portland-or/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/portland-or/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}