|
Tax
Description
|
Washington |
Oregon
|
|
Corporate Income Tax |
None |
6.6% of Oregon
net income. Uses a "water edge"
unitary method for determining
taxable Oregon income. |
|
Business and Occupation Tax |
$5.06 per
$1,000 of gross sales for
manufacturing, and wholesaling, $16
per $1,000 for financial services,
$18.29 per $1,000 for services and
other, $20 per $1,000 for select
business services. |
None |
|
Personal Income Tax |
None |
5% to 9% of net
income |
|
Retail
Sales & Use Tax |
6.5% state tax
plus county and transit district
tax. Clark County is currently at
7.7% combined. |
None |
|
Unemployment Insurance |
0.50% to 5.42%
of first $21.3K wage base |
1% to 5.4% of
first $20K wage base, 3% for new
employees |
|
Workers
Compensation |
Employers can
choose between self insurance and
state fund. Rates vary upon risk
classification. Rates begin at
approximately $.09 per hour |
Employers can
choose between self insurance,
private carriers permitted by state,
or state fund. Rates are $.11 per
work day and $.11 per work day paid
by employees |
|
Corporation License and Filing Fees |
License: $59
annually Filing:$175 |
Renewal:$12 to
$220 annually* Register: $12 to $440
*Fees vary based upon the type of
business |
|
Motor
Vehicle Excise Tax |
None, but
there is a nominal license fee of
$30 for one year. |
None, but
nominal license fees are in effect:
$30 for two years |
|
Motor
Fuels Tax |
23 cents per
gallon |
24 cents per
gallon |
|
Aviation Fuels Tax |
6.5 cents per
gallon |
3 cents per
gallon |
|
Real
Estate Excise Tax |
1.53% to 1.78%
state tax, depending on location,
plus city/county taxes |
No state tax |
|
Inheritance/Gift Tax |
None |
None |
|
Real & Property Tax
(average)
Based on market
value and county assessment |
$14.48 per $1,000 (Vancouver)
Subject to yearly assessment |
$16.53 per $1,000(Portland) |
|
Transit
District Tax |
.003% sales tax |
.006176% of
payroll within Tri-Met service
district |
