Starting a Business in Oregon
Oregon's quick-start: Secretary of State filing, BIN, no sales tax — but watch the CAT.
Informational only. This guide is general information for Pacific Northwest business owners and customers — not individualized legal, tax, or financial advice. Rules, fees, and rates change. Confirm details with the official sources listed below or with a licensed professional before acting.
Oregon's small-business edge
No state sales tax + low filing fees = one of the friendliest states to launch a service business.
Step 1: Form the LLC ($100)
File Articles of Organization at sos.oregon.gov/business. $100 + $100/yr renewal.
Step 2: Get an EIN
Free at irs.gov/ein. Required for taxes and banking.
Step 3: Register with Oregon Revenue (BIN)
If you'll hire employees or sell taxable services, register for a Business Identification Number (BIN) at revenueonline.dor.oregon.gov.
Step 4: City licensing
Portland, Eugene, Bend, and Salem each require a separate business license. Check your city's revenue division.
Step 5: Mind the CAT
The Corporate Activity Tax kicks in over $1M in Oregon-sourced revenue. Below that, you owe nothing. Most starters don't hit it for years.
Trade-specific
- Contractors: CCB license + bond + insurance
- Landscapers: LCB license
- Food: county license + ServSafe
→ See Choosing the right business structure for whether to stay LLC or elect S-Corp.
Common questions
Where do I register a business in Oregon?+
Register your entity with the Oregon Secretary of State Corporation Division. Construction contractors additionally register with the Construction Contractors Board (CCB).
Does Oregon have a sales tax?+
No. Oregon has no general statewide sales tax, but businesses may owe the Corporate Activity Tax and local taxes depending on revenue and location.
Oregon pros in our directory
Browse verified Pacific Northwest businesses in these categories.