Corporation excise tax
Agency
Not verified yet
Entity types
Corporation; Foreign corporation
Verified 2026-10-25 — source and quotation
If a corporation is doing business in Oregon, they generally must file an excise tax return for the privilege of doing business in Oregon. Excise tax is measured by net income. Excise tax filers are subject to corporation minimum tax.Official source
Deadline rule
Returns are due the 15th day of the month following the federal corporation return due date; next business day for a weekend or state holiday. Estimated payments may be due earlier. Applies to: Corporation excise tax filers; income-tax-only filers are not subject to the minimum excise.
Verified 2026-10-25 — source and quotation
Oregon corporation returns are due the 15th day of the month following the due date of your federal corporation return. ... If a due date falls on a weekend or state holiday, the return is due the next business day.Official source
Fee
Not verified yet
Late penalty
Not verified yet
Grace
Not verified yet
Consequences
Not verified yet
Reinstatement fee
Not verified yet
Official filing portal
Not verified yet
Foreign entity notes
Registration alone does not create a tax filing requirement; not doing business and having no Oregon-source income means no return is required. Income-tax-only filers do not owe minimum excise.
Verified 2026-10-25 — source and quotation
Registering your corporation with the Secretary of State office or with the Department of Consumer and Business Services Insurance Division doesn't create a tax filing requirement. If you are not doing business in Oregon and don't have income from an Oregon source, you don't need to file a tax return in Oregon. ... Income tax filers are not subject to corporation minimum excise tax.Official source