Business Law in Oregon

Oregon LLC formation costs $100 with a $100 annual report. Attorney fees range $1,200-$2,800. Oregon has no sales tax but imposes a corporate activity tax (CAT) of 0.57% on gross receipts over $1 million, plus a corporate income tax of 6.6%-7.6%. Portland's tech corridor (Silicon Forest) includes Intel, Nike, and numerous software companies. Oregon's non-compete statute (reformed 2021) limits non-competes to 12 months, requires notice, and applies only to employees earning above specified thresholds.