TAX
WASHINGTON (Clark County)
OREGON (Multnomah County)
OREGON (Washington County)
Corporate Excise Tax
None
6.6% of net Oregon income.
6.6% of net Oregon income.
Personal Income Tax
None
Up to 9% of taxable income.
Up to 9% of taxable income.
Personal Income Tax (County)
None
1.45% of net Oregon income
None
State Business Tax
Manufacturing/Wholesaling 0.484%;
Retailing 0.471%; Service and other
activity 1.50%. Based on gross sales.
None
None
Business License Fee (City)
$125 + $50 per employee
(City of Vancouver)
2.2% of net business income $100
minimum (City of Portland)
0-4 Employees: $50 per year; each
additional employee $8.50 per year.
(City of Beaverton)
Sales Tax (State & Local)
State 6.5%, Clark County 1.7%
None
None
Transit District Tax
None
0.6718% flat rate payroll tax
0.6718% flat rate payroll tax
Real & Personal Property Tax
Average rate $10.48 per $1,000 of
assessed value.
Average Rate. $18.6 per $1,000 of
assessed value.
Average Rate. $16.40 per $1,000 of
assessed value.
Unemployment Insurance Tax
Average 1.7% on the first $34,000 in
wages
.9%-5.4% of the first $30,200 of an
employee's salary.
.9%-5.4% of the first $30,200 of an
employee's salary.
Industrial Insurance (WA),
Workers Compensation (OR) *
See Note
Industrial Insurance sample rates: Misc.
Manufacturing: $0.6639; Transportation
& Warehousing: $1.608; Misc.
Professional Services: $0.1748 (per hour
worked)
Workers' Compensation is broken down
into 3 separate taxes.
1) 1) Premiums paid to private insurance
companies that range from $1.8 - $7.2
per $100 of wages paid.
2) 4.6% Premium Assessment fee of the
annual total premium.
3) Workers Benefit Fund, paid to the
state, 1.4 cents per worker hour worked
paid by employees, and 1.4 cents per
hour worked paid by employer.
Workers' Compensation is broken down
into 3 separate taxes.
1) 1) Premiums paid to private insurance
companies that range from $1.8 -