2026 tax year · Oregon
Local income tax in Oregon
Portland Arts Tax is the most expensive of the Oregon levies we hold, $35 on $80,000, on top of federal and state tax.
Two taxes that only start above an income floor, plus one flat annual charge.
Both Portland-area taxes reach people who live in Washington, where there is no state income tax at all.
What the Oregon levies cost on $80,000
| Jurisdiction | How it is worked out | On $80,000 |
|---|---|---|
| Metro Supportive Housing Services | 1% of Oregon taxable income above $128,000 single, $205,000 joint | $0 |
| Multnomah County Preschool for All | 1.5% above $125,000 and 3% above $250,000, single | $0 |
| Portland Arts Tax (residents) | $35 a year, flat, not a rate, and not prorated for part-year residents | $35 |
Does it reach self-employment profit?
Yes. In Oregon the local tax reaches net profit from self-employment, not only wages. No employer withholds it, so it is on you to pay it, usually alongside your quarterly estimates, and it is routinely missed for exactly that reason.
What catches people out in Oregon
Both Portland-area taxes, Metro Supportive Housing Services and Multnomah County Preschool for All, are charged on Oregon taxable income. That means profit from working for yourself counts toward the thresholds and is taxed once you pass them.
Both reach people who live outside the district but earn income inside it. The well-known version of this is a Washington-state commuter who owes Metro Supportive Housing Services on income earned in Portland despite living in a state with no income tax at all.
Where you physically work decides it. Travel into the district to work and that work is taxable. Work for a Portland employer entirely from home across the river in Vancouver, and it is not. That distinction settles the answer for most people crossing the Columbia, and it turns on where your body is rather than where your employer is.
Oregon’s statewide transit tax and the TriMet and Lane transit taxes are not included here, they are either charged to employers or applied statewide rather than by district.
These figures were checked in July 2026 against Oregon city and state revenue sources, and we rate our confidence in them as medium. Local rates change by council vote and local referendum far more often than state rates do, so confirm yours with the city or county itself before relying on a number here.
Related
- Local income tax in every state
- 1099 taxes in Oregon
- Paycheck in Oregon
- Quarterly payments in Oregon
- S-corp election in Oregon
General information about how these taxes work, not tax advice. Local rates change by ordinance and referendum, confirm with your jurisdiction or a tax professional before acting on anything here.