Income Tax Office

Tax Return Filing Dates
City of Portland Income Tax Returns are due on or before April 30th, or within four months after the end of your fiscal year accepted by the Internal Revenue Service.

City Tax Rates
  • The rate for city residents and businesses is 1%
  • The rate for non-residents working in the city is 0.5%
Estimated Payment Due Dates
Quarterly payments are due on or before
  • April 30th
  • June 30th
  • September 30th
  • January 31st

Make checks or money orders payable to the City of Portland.

Residents are those that live within the city limits, whether they rent or own a home.  Non-residents are those that live outside the city limits, but work inside the City of Portland. Part-year residents need to file a return for the portion of the year that they were a resident. View our City Limits Street Guide (PDF) to find out if you live inside of the city limits.

Businesses
Businesses that must withhold Portland City Income Tax:
  • Every employer who does business in the City of Portland is required to withhold Portland income tax.  This applies even if you do not maintain a location in Portland.
  • Nonprofit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, must withhold tax from compensation paid to their employees.
  • If you are located outside Portland and have employees who work in Portland, you must withhold Portland income tax for all employees working in Portland.
Withholding Payments
Quarterly payments are due on or before: April 30th, July 31st, October 31st, and January 31st.  Please submit payment with a P-941.

Employers that withhold the income tax need to file a PW-3 reconciliation by the last day in February, along with copies of their employee’s W-2s.