Third-quarter 2020 estimated payments for Oregon’s new Corporate Activity Tax (CAT) are due by October 31. Taxpayers expecting to owe $10,000 or more of Corporate Activity Tax for the calendar year must make estimated payments.

For businesses negatively affected by the COVID-19 pandemic, the Oregon Department of Revenue will honor a business taxpayer’s good-faith efforts to comply with the CAT and not assess penalties if they document their efforts to comply, including how COVID-19 has impacted their business.

If COVID-19 impacted businesses know they’ll owe $10,000 or more in annual corporate activity tax in 2020 and can pay, they should make estimated quarterly payments and comply with the law to the fullest extent possible.

Guidance about making CAT quarterly payments can be found on the CAT page
of the Department of Revenue website.

Information available by following the Beyond the FAQ link includes answers to the questions:
• How to calculate CAT liability?
• When are estimated payments required?
• How do I pay my estimated taxes?

Registration for the CAT is still required. Businesses must register within 30 days of reaching $750,000 in Oregon commercial activity in the calendar year. Registration is available through Revenue Online, and the department offers a series of online resources to help with registration on the
CAT page
of the Department of Revenue website.

Taxpayers with general questions about the CAT can email or call 503-945-8005.

To get tax forms, check the status of your refund, or make tax payments, visit or email You also can call 800-356-4222 toll-free from an Oregon prefix (English or Spanish) or 503-378-4988 in Salem and outside Oregon. For TTY (hearing- or speech-impaired), we accept all relay calls.


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