Oregon: corporate income tax, a franchise (privilege) tax and an annual report due in your anniversary month.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
Franchise or privilege
Yes
Oregon has no separately named franchise tax; the excise tax is the privilege-based levy. An S corporation doing business in Oregon also pays the $150 minimum excise tax.
Entity annual report
Yes
annual for all business entity types except assumed business names, which renew… · Due on the anniversary date of the original filing; the Division mails a renewal notice about 45 days before the due date
Return due date
Published rule
15th day of the month following the due date of the federal corporation return. For a calendar-year C corporation with a federal due date of April 15, the Oregon return is due May 15.
Extension
Available
Zero activity / minimum tax
A corporation not doing business in Oregon and with no Oregon-source income has no Oregon filing requirement, even if registered with the Secretary of State; filing a return may itself result in…
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
15th day of the month following the due date of the federal corporation return. For a calendar-year C corporation with a federal due date of April 15, the Oregon return is due May 15.
Same rule applies to fiscal-year filers: the 15th day of the month following the federal due date, so the Oregon date is always one month after the federal date.
- Extension
Extension
Does not extend paymentMust be requested
- Entity report
Entity report
annual for all business entity types except assumed business names, which renew…Due on the anniversary date of the original filing; the Division mails a renewal notice about 45 days before the due date
Filed with the Corporation Division as an annual report/renewal; includes officer, registered agent and address information.
Email me the Oregon guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Oregon impose a corporate income tax?
Yes. The state agency publishes the applicable rate.
Does Oregon charge a franchise or privilege tax?
Yes. Check the fact chip and the linked official source before budgeting for it.
When is the Oregon corporate return due?
15th day of the month following the due date of the federal corporation return. For a calendar-year C corporation with a federal due date of April 15, the Oregon return is due May 15.
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
Related states
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