Oregon

Oregon's top corporate income tax rate is 7.6%, applied as graduated brackets. This places Oregon in the "Moderate (5–7.99%)" tier among U.S. states.

Graduated brackets: 6.6% on first $1,000,000; 7.6% on income over $1,000,000. Minimum tax: $150-$100,000 based on Oregon sales.

Oregon imposes a Corporate Activity Tax (CAT) — a separate gross receipts tax — in addition to corporate excise/income tax. The CAT minimum of $250 plus 0.57% of Oregon-sourced commercial activity over $1 million applies to taxpayers with over $1 million in Oregon commercial activity.

Oregon's Corporate Activity Tax (CAT) applies to taxpayers with Oregon-sourced commercial activity exceeding $1 million annually. Rate: $250 plus 0.57% on commercial activity above the $1 million exclusion. Subtractions for cost of inputs/labor (35%) reduce the effective base.

Oregon recognizes federal S-corp election. Pass-through entities may elect to pay tax at the entity level under Oregon's PTE election (HB 2417, 2021) at the highest individual rate (9.9%).

For current corporate tax rules in Oregon, consult the state's official source at https://www.oregon.gov/dor/. Rates and rules change annually — verify with a qualified tax professional before taking any action.