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Oregon Department of Revenue : Corporate Activity Tax (CAT ...
The CAT is imposed on businesses for the privilege of doing business in Oregon. It is measured on a business's commercial activity, which is the total amount a business realizes from transactions and activity in Oregon.

2025, Form OR-CAT Instructions, Oregon Corporate Activity Tax, 150-106 ...
Tax-payers will file tax returns on the Form OR-CAT, Oregon Corporate Activity Tax Return. Fiscal filers must use the Form OR-CAT from the year that matches their period begin date.

How to Calculate and File the Oregon Corporate Activity Tax
Navigate the Oregon CAT rules. We detail registration thresholds, complex tax base calculation, unitary group rules, and market sourcing requirements.

The Oregon Corporate Activity Tax (CAT) Explained: A Guide for Growing ...
Don't let the Oregon Corporate Activity Tax (CAT) catch you by surprise. Here is everything Portland small business owners need to know about navigating the CAT, including thresholds, deductions, and registration deadlines.

Community Alliance of Tenants
Have questions about your tenant rights? The CAT Hotline is open Mon/Wed/Fri from 1 pm to 5 pm. Call us at (503) 288-0130. For quicker answers to some of your questions, visit the know your rights section of our website. we apologize for any inconvenience due funding cuts.

Corporate Activity Tax
Corporate Activity Tax (ORS 371A) : Overview The Oregon Corporate Activity Tax applies to all business types (Corporations, Partnerships, Proprietors, etc.) with a substantial nexus in Oregon.

Oregon Corporate Activity Tax - Baker Tilly
Passed in 2019, Oregon’s Corporate Activity Tax (CAT) is a unique, first-of-its-kind tax on businesses with customers in the state or that have Oregon-based vendors, suppliers, or service providers.

6 Must-Know Facts about the Oregon Corporate Activity Tax (CAT)
The CAT is based on a term called “Oregon commercial activity”, which has some important characteristics: Commercial activity includes gross revenue before any deductions, so whether or not you have profit is not relevant for this tax.

Understanding the Oregon corporate activity tax | Wipfli
The Oregon CAT, which is imposed in addition to the state’s historical corporate net income tax and gross receipts-based minimum tax, is a form of gross receipts tax that combines elements of Ohio’s Commercial Activity Tax and Texas’ Revised Franchise (Gross Margin) Tax.

Corporate Activities Tax - Oregon Restaurant & Lodging Association
Oregon’s Corporate Activity Tax (CAT) is a gross receipts tax applied to businesses with more than $1 million in Oregon commercial activity, calculated as $250 plus 0.57% of taxable revenue above that threshold.

 

 

 

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