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).
At a glance
- What is it
- Oregon corporate activity tax (cat) calculator is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
- Why it matters
- Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
- Who needs it
- Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
- When it is due
- Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
- How it works
- Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
- What it costs
- Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
- Risks of skipping
- Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
- Alternatives
- File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.