Obligare / States / Oregon / Oregon corporate activity tax return (Oregon activity over $1 million)
Oregon

Oregon corporate activity tax return (Oregon activity over $1 million)

File the corporate activity tax return if Oregon commercial activity exceeded $1 million. Quarterly estimates are due April 30, July 31, October 31 and January 31.

When
By April 15 each year.
Agency
Oregon Department of Revenue
Applies to
Every company registered in Oregon, above a revenue threshold.
Fee
$250 plus 0.57% of Oregon commercial activity above $1 million
If missed
5% late filing penalty, plus 20% after three months
Source
www.oregon.gov, read October 22, 2026
J
Jay explains

Oregon's corporate activity tax applies to any business, whatever its form, with more than $1 million in Oregon commercial activity. Registration is required within 30 days of passing $750,000. The annual return is due April 15. The line is shown from the $1 million revenue band; below it there is nothing to file.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in Oregon

Oregon annual reportOregon annual reportOregon annual reportOregon nonprofit annual reportOregon charitable organization annual reportOregon corporate income tax returnOregon corporate estimated tax paymentOregon pass through entity returnOregon personal income tax return with business incomeOregon unemployment insurance wage reportOregon annual withholding reconciliationOregon Paid Leave contributions

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Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Oregon keys its report to this date. Add it and the calendar places it.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

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