Portland, OR business license requirements

A new business in Portland, OR needs a general local business license or registration, called City of Portland Business License Tax, according to the source cited below.

General local business license required

Yes

License name

City of Portland Business License Tax

Issuing office

City of Portland Revenue Division

Fee

No flat fee; the City of Portland Business License Tax is 2.6% of net business income; the Multnomah County Business Income Tax (2%) and the Metro Supportive Housing Services tax (1%) are separate taxes filed with the same division

Renewal

Annual; the business tax return is filed and paid at the same time as the federal and state income tax returns, generally April 15 for calendar-year filers

Where to apply

https://www.portland.gov/revenue/register-tax-account

Official source

https://www.portland.gov/revenue/business-tax

Verified date

2026-10-05

How this summary was compiled

An AI agent fetched the official source page above and read it.

The verified date is the day this summary was compiled. Fees, forms and deadlines change: confirm them with City of Portland Revenue Division before filing.

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