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Or. Rev. Stat. § 317.061

Tax rate

Oregon · Oregon Revised Statutes Chapter 317 — Corporation Excise Tax · Status: effective

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Or. Rev. Stat. § 317.061, Tax rate, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2495861
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The rate of the tax imposed by and computed under this chapter is: (1) Six and six-tenths percent of the first $1 million of taxable income, or fraction thereof; and (2) Seven and six-tenths percent of any amount of taxable income in excess of $1 million.