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Oregon Revised Statutes

Or. Rev. Stat. § 317.061 (2026)

Tax rate

✓ current as of May 2026
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      317.061 Tax rate. The rate of the tax imposed by and computed under this chapter is:

      (1) Six and six-tenths percent of the first $1 million of taxable income, or fraction thereof; and

      (2) Seven and six-tenths percent of any amount of taxable income in excess of $1 million. [1975 c.368 §2; 1983 c.162 §5; 1987 c.293 §34a; 2009 c.745 §§5,7,9; 2013 s.s. c.5 §1]

Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 1989–2025 · leading case: Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018).
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Capital One Auto Fin. Inc. v. Dep't of Revenue, 423 P.3d 80 (Or. 2018). “The text of the relevant statutory provision states: "(1) There hereby is imposed upon every corporation for each taxable year a tax at the rate provided in ORS 317.061 upon its Oregon taxable income derived from sources within this state, other than income for which the…”
Capital One Auto Fin., Inc. v. Dept. of Rev., 22 Or. Tax 326 (Or. T.C. 2016). “Taxpayer argues that the Banks are not “doing business” in Oregon for purposes of the excise tax because they do not have a physical presence in Oregon, such as prop- erty, employees, or agents in the state.”
McCann / Harmon v. Rosenblum, 320 P.3d 548 (Or. 2014). “See ORS 317.061 (imposing a tax on taxable income); ORS 317.”
Pac. First Fed. Sav. Bank v. Dep't of Revenue, 779 P.2d 1033 (Or. 1989). · cites it 2× “inatory basis throughout the jurisdiction of the taxing authority, at the same rates and in all respects in the same manner and to the same extent as are mercantile, manufacturing and business corporations, and shall pay annually to the state an excise tax according to or…”
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013). “090, shall annually pay to this state, for the privilege of carrying on or doing business by it within this state, an excise tax according to or measured by its Oregon taxable income, to be computed in the manner provided by this chapter, at the rate provided in ORS 317.061.”…”
Green v. Kroger, 274 P.3d 180 (Or. 2012). · cites it 4× “” 1 See ORS 317.061 (2007). Taxable income is a defined term that essentially refers to a corporation’s profits — namely, its gross income less deductions for certain expenses.”
Livingston v. KROGER/DEVLIN, 220 P.3d 418 (Or. 2009). “ORS 317.061. For tax years beginning on or after January 1, 2009, and before January 1, 2011, the measure raises the rate for taxable income in excess of $250,000 from 6.”
Microsoft Corp. v. Dept. of Rev. (Or. T.C. 2024). · cites it 2× “, ORS 317.061 (setting rates without mention of federal law).”
Microsoft Corp. v. Dept. of Rev. (Or. T.C. 2025). · cites it 2× “, ORS 317.061 (setting rates without mention of federal law).”
Microsoft Corp. v. Dept. of Rev. (Or. T.C. 2025). · cites it 2× “, ORS 317.061 (setting rates without mention of federal law).”
— Or. Rev. Stat. § 317.061(2) — 1 case
Green v. Kroger, 274 P.3d 180 (Or. 2012). “” 1 See ORS 317.061 (2007). Taxable income is a defined term that essentially refers to a corporation’s profits — namely, its gross income less deductions for certain expenses.”
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