States/Oregon/Local Jurisdictions

Oregon Local Payroll Taxes

Oregon has several unique local taxes including transit district taxes, the Portland Metro Supportive Housing Tax, the Portland Arts Tax, and Multnomah County's Preschool For All tax.

4+
Local Tax Types
3%
Highest Rate (PFA)
$35
Portland Arts Tax
0.80%
TriMet Rate

Oregon Local Tax Overview

• Transit District Taxes: TriMet and Lane Transit levy employer-paid payroll taxes to fund public transit. These are not withheld from employees.

• Metro Supportive Housing Tax: 1% on taxable income over $125K (single) or $200K (joint) for residents of Metro area.

• Portland Arts Tax: $35/year flat tax on Portland residents with income over $1,000.

• Preschool For All: Multnomah County tax of 1.5-3% on high earners to fund universal preschool.

Local Tax Jurisdictions

Portland Metro

2.5M metro
1% + $35/year

Supportive Housing Tax + Arts Tax

TriMet District

Tri-county area
0.8037%

Transit Payroll Tax

Lane Transit District

Eugene area
0.80%

Transit Payroll Tax

Multnomah County

815K
1.5-3%

Preschool For All Tax

Back to Oregon State Guide