|
Tax |
Clark County Washington |
Oregon |
| Corporate excise tax is measured by net income, payroll, and property tax. All interest is included in income, no matter what its source. This includes interest on obligations of the United States, its instrumentality’s, and all of the 50 states and their subdivisions. |
None |
6.6% of net Oregon income. Oregon uses a “water’s edge” unitary method for determining taxable Oregon income; foreign corporations are exempt. |
| Personal Income Tax (State) |
None |
5%-9% of taxable income |
| Personal Income Tax (County |
None |
1.25 % of net Oregon income (Multnomah County only) |
| State Business Tax |
Business & Occupation Tax (Based on sales for all business activity within the state).
Manufacturing .00484%, Wholesaling .00484, Retailing .00471
Service and other activities .015 |
None |
| City/County Business Tax |
None |
Multnomah County Business IncomeTax;
1.45%of net business income
City of Portland Business License Tax;
2.2% of net business income: $100 minimum |
| Business License Fee (City) |
$100 Flat Fee (City of Vancouver) |
3.2% of net business income - $100 minimum. (City of Portland) |
| State & Local Retail Sales Tax |
State Rate 6.5%
Vancouver Rate 1.2%
Total: 7.7 % |
None |
| Transit District Tax |
0.3% (Included in the 7.6% sales tax) |
0.62% flat rate payroll tax. |
| Real and Personal Property Tax |
$13.73 average rate per $1,000 of assessed value
1.28% Real Estate Excise Tax |
$19.07 average rate per $1,000 of assessed value |