Corporate Activities Tax
Corporate Activity Tax (CAT) Resources
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. It is based on the total amount a business earns from transactions in Oregon, with certain exclusions, and it includes all business entity types, including C and S corporations, partnerships, sole proprietorships, etc.
Key CAT forms and tools are available on the Oregon Department of Revenue website, including an estimator worksheet, training materials, FAQs, and short instructional videos. For questions, contact the CAT help team at cat.help.dor@oregon.gov or call 503-945-8005.
Resources to Help Understand the CAT
The Commercial Activity Tax is complicated and calculating your potential tax can be confusing. Therefore, ORLA has created a CAT calculator example to help our members understand how to project what your tax liability could be. Please note, the information on this page is for general informational purposes only. The information is not, and should not be relied upon or regarded as, legal advice. Please consult with your legal advisors.
If you have questions, reach out to Greg Astley, Director of Government Affairs.
CAT FAQ
Q: Can I Pass the CAT on to Customers?
A: Oregon law doesn’t prohibit businesses from factoring the Corporate Activity Tax (CAT) into their pricing. The CAT is a business expense and may be included in the total price charged to customers. However, that total—regardless of how it's presented—counts toward your commercial activity subject to the tax.
ORLA, in partnership with Jordan Ramis PC, developed a Legal Memo on this topic—members can log in to the Info Hub to access it.
Background on the CAT
How the CAT Was Established:
Passed during the 2019 legislative session and effective Jan. 1, 2020, the Corporate Activity Tax (CAT) significantly impacts businesses with over $1 million in gross revenue. ORLA opposed the bill but helped secure key amendments, including a deduction for labor or cost of goods sold. ORLA advocated for hospitality businesses, including efforts to allow tax visibility on customer receipts.
CAT Filing Deadline Update:
Senate Bill 164 (2021) removed the requirement for calendar-year filing of CAT returns. Businesses using a federal tax year other than the calendar year must now file by the 15th day of the fourth month after their tax year ends. FAQs and details about this change are available on the Oregon Department of Revenue’s CAT web page.