The Multnomah County Business Income Tax (MCBIT)
Who owes the tax?
Businesses with apportionable income in Multnomah County are subject to the Multnomah Count Business Income Tax. See “apportionable income” defined in Oregon Revised Statutes 314.610
Taxfilers must file their business tax returns and pay their business tax liability at the same time they file their federal and state income tax returns.
Tax rate is (2%) of net income.
The County also manages an inter-governmental agreement with the City of Portland to maintain business accounts, audits, and ensures compliance to the county's revenue and taxation policies.
Revenue generated from the Multnomah County Business Income Tax goes to the County General Fund and is used to finance libraries, law enforcement, community corrections, jails, juvenile justice, bridges, social services, and health services. A portion of the BIT revenue is shared with the cities of Gresham, Wood Village, Troutdale, Fairview, and Maywood Park. The BIT is levied on businesses within Multnomah County.
Multnomah County Revenue and Taxation Code: Chapter 12: Business Income Tax (557.4 KB)
Where do I file and pay the tax?
The City of Portland collects the MCBIT on behalf of Multnomah County. Information about filing and remitting the tax can be found on their website: www.portland.gov/revenue/business-tax
Contact: Business Tax Help
City of Portland Revenue Division
biztaxhelp@portlandoregon.gov
503-823-5157