The Complete Guide to Oregon Business Licenses
Oregon does not issue a general business license, and it has no general sales tax. What you need depends on where you work — especially in Portland and Multnomah County — and on whether your activity is regulated.
Step 1: Form the LLC
Register with the Oregon Business Registry (Secretary of State). Articles of Organization cost $100, and the annual report is $100, due on your formation anniversary. See the Oregon LLC guide for every formation step.
Step 2: State registrations
Oregon has no sales or use tax to register for. If you will have employees, get a Business Identification Number (BIN) through Revenue Online before your first payroll; quarterly combined payroll reports cover withholding, unemployment insurance, Paid Leave Oregon and transit taxes.
Step 3: Portland and Multnomah County
Businesses in Portland or Multnomah County must register within 60 days of starting. The Portland Business License Tax is 2.6% and the Multnomah County Business Income Tax is 2%, with small-business exemption thresholds (Portland's rises from $75,000 in 2026 to $100,000 from 2027). Other cities have their own registration or licensing rules.
Step 4: Contractor and professional licenses
Anyone paid to do construction work on real property in Oregon needs a Construction Contractors Board (CCB) license. Other state licenses are listed in the state's Business Xpress License Directory.
Assumed business names
An assumed business name is registered with the Secretary of State's Corporation Division — $50, renewed every two years.
Checklist
| Registration | Agency | Cost |
|---|---|---|
| Articles of Organization | Secretary of State | $100; $100 annual report |
| Payroll registration (BIN) | Department of Revenue | Before first payroll |
| Portland / Multnomah business tax registration | City of Portland Revenue Division | Within 60 days |
| CCB license | Construction Contractors Board | Required for paid construction work |
| Assumed business name | Secretary of State | $50, every two years |
Frequently Asked Questions
Does Oregon require a business license?
Oregon does not issue a general business license. Local registration (for example in Portland and Multnomah County) and licenses for regulated activities such as construction still apply.
Does Oregon have sales tax?
No. Oregon has no general sales or use tax, so there is no sales tax permit to get.
Do I need to register my business in Portland?
Yes. Businesses in Portland or Multnomah County must register within 60 days for the Portland Business License Tax (2.6%) and the Multnomah County Business Income Tax (2%), subject to small-business exemptions.
How much does it cost to form an LLC in Oregon?
The Articles of Organization cost $100, and the annual report is $100 a year.
Do contractors need a license in Oregon?
Yes. Anyone paid to do construction work on real property needs a Construction Contractors Board (CCB) license.