Oregon State Law

Oregon businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must register an assumed business name with the Secretary of State and…

Source: OR Secretary of State

Oregon employers who pay $1,000 or more in wages in any calendar quarter or employ at least one worker in 18 weeks of a year must register with the Employment…

Source: OR Employment Department

Oregon requires all contractors who perform construction work for compensation to register with the Construction Contractors Board. Registration requires carrying general liability insurance and a surety bond. Electrical, plumbing, and…

Source: OR Construction Contractors Board

Paid Leave Oregon provides eligible employees up to 12 weeks of paid leave per year for qualifying family, medical, or safe leave events, with an additional 2 weeks for pregnancy-related…

Source: OR Employment Department

Oregon regulates professional licensing through multiple agencies including the Construction Contractors Board, Oregon Health Authority, and the Real Estate Agency. The Secretary of State website provides a directory of state…

Source: OR Secretary of State

Business Oregon administers the Entrepreneurial Development Loan Fund to provide gap financing to Oregon small businesses that cannot fully access conventional capital. Loans may be used for equipment, real estate,…

Source: Business Oregon

The Oregon Inclusive Business Resource Network connects small business owners, particularly those from underserved communities, with free technical assistance, coaching, and access-to-capital resources. The network is coordinated through Business Oregon…

Source: Business Oregon

Home-based businesses in Oregon are regulated by local city and county zoning codes. Most Oregon jurisdictions allow home occupations as an accessory use subject to restrictions on employee visits, exterior…

Source: OR Secretary of State

Oregon LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $100 fee. An annual report is required each year. All LLCs must designate…

Source: OR Secretary of State

Oregon corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $100 fee. Corporations must designate a registered agent in Oregon and file an…

Source: OR Secretary of State

Oregon LLCs and corporations must file an Annual Report with the Secretary of State by the anniversary month of their formation. The fee is $100. Failure to file results in…

Source: OR Secretary of State

Oregon imposes a corporate excise tax on corporations doing business in the state at a rate of 6.6% on income up to $1 million and 7.6% above that threshold. The…

Source: OR Department of Revenue

Oregon does not impose a general sales tax on goods or services, making it one of five states with no sales tax. Businesses selling tangible goods in Oregon are not…

Source: OR Department of Revenue

Oregon imposes a Commercial Activity Tax (CAT) on businesses with Oregon commercial activity exceeding $750,000 per year. The tax rate is 0.57% on gross receipts above the $1 million exemption…

Source: OR Department of Revenue

Oregon minimum wage varies by region: $15.45 per hour in the Portland metro area, $14.20 in non-urban counties, and $14.70 statewide as of July 1, 2024. Rates are adjusted annually…

Source: OR Bureau of Labor and Industries

Oregon employers with one or more subject workers must provide workers compensation coverage. Employers may obtain coverage through a private insurer or the state SAIF Corporation. Independent contractors are generally…

Source: OR Workers Compensation Division