Updated September 4, 2026. Quick answer: Oregon charges every S-corp doing business in the state a mandatory $150 minimum excise tax that a partnership or a plain LLC never owes at all.
Does this state require its own election
No separate Oregon filing exists to obtain S-corp status; the federal election controls. Oregon recognizes the federal S election automatically; the entity simply files Form OR-20-S instead of OR-20.
“We recognize your federal ‘S’ election, so you would file Form OR-20-S.”
Oregon Department of Revenue, Corporation excise and income tax requirements
What it costs at the entity level
Oregon imposes a mandatory minimum excise tax on S-corps doing business in the state; a partnership, sole proprietorship, or default partnership-taxed LLC files no equivalent minimum entity tax.
| What Oregon charges | Figure |
|---|---|
| Rate | Greater of calculated excise tax or the minimum |
| Minimum | $150 minimum excise tax, which does not flow through to shareholders |
“Minimum tax, only for excise tax filers: $150… The minimum tax does not flow through to the shareholders.”
Oregon Department of Revenue, Corporation excise and income tax requirements
The comparison against a plain LLC
The $150 is small but unconditional, owed by the S-corp itself and not passed through to shareholders, and a plain LLC or partnership operating the same business would not owe it.
What this does not model
No federal tax modelling is repeated here; see the federal S-corp election calculator for the payroll-tax and QBI mechanics this page assumes but does not recompute. No personal Oregon income tax on the pass-through income itself is modelled either.
Sources
Every figure on this page is read from the text quoted above, fetched directly from the state’s own site or code, as read on September 4, 2026.
| What it establishes | Source |
|---|---|
| Whether Oregon requires its own S-corp election | Oregon Department of Revenue, Corporation excise and income tax requirements |
| What Oregon charges an S-corp at the entity level | Oregon Department of Revenue, Corporation excise and income tax requirements |
General consumer information, not financial, tax or legal advice. State rules are as published by the cited source on September 4, 2026 and change; your own facts govern, and an S-corporation election is a decision to take with a tax professional who has seen your books.