Oregon taxes personal income (Graduated, 4 brackets from 4.75% to 9.9%), and LLCs owe Corporate Activity Tax (CAT). A Wyoming holding company does not erase Oregon's own entity-level obligations on a Oregon subsidiary, but it can still add liability separation and keep the parent's ownership off Oregon's public LLC filings.
Oregon has no LLC franchise tax or minimum annual tax. The Corporate Activity Tax is the one entity-level obligation to watch, but it's threshold-triggered: most small and early-stage LLCs stay well under the $750,000 registration trigger and owe nothing, with actual liability only kicking in above $1 million in Oregon commercial activity.
The general federal tax treatment of holding companies (consolidated filings, dividends-received deductions, and the like) is set at the federal level and does not change state to state — what changes is the entity-level tax Oregon itself charges an LLC or corporation formed or registered there.
Oregon taxes business income through its members rather than through the entity. An LLC holding company and its subsidiaries are pass-through entities by default, so profits flow up the structure to the members, who report them on individual Oregon returns at graduated rates running from 4.75% to 9.9%. Oregon imposes no franchise tax and no general sales tax, which removes two of the carrying costs that burden multi-entity structures in other states. The one threshold to watch is the Corporate Activity Tax: at 0.57% it reaches only an entity with more than $1 million of Oregon commercial activity in a year, which typically affects a high-revenue operating subsidiary rather than a parent that simply holds membership interests.
An Oregon C-Corporation pays corporate excise tax measured by net income — 6.6% on the first $1 million of Oregon taxable income and 7.6% on income above $1 million (ORS 317.061) — with a minimum excise tax of $150 that applies even in a loss year (ORS 317.090). There is no franchise tax and no statewide sales tax. Corporations with more than $1 million in Oregon commercial activity also owe the Corporate Activity Tax (CAT) at 0.57% on receipts above that threshold. Add the $100 Annual Report each year.
Oregon LLCs must file Annual Report with Oregon Secretary of State, due The LLC's anniversary date each year, with a fee of $100 (domestic); $275 (foreign).
There's no stated flat-dollar late fee, but Oregon gives only a 45-day grace period after the due date. If the report still isn't filed by then, the Secretary of State administratively dissolves the LLC.
A common structure pairs a Wyoming LLC as the parent with a Oregon entity handling operations, holding property, or running a Oregon-facing business.
The Oregon entity still owes whatever Oregon itself charges — Corporate Activity Tax (CAT) — regardless of where its parent is formed; pairing it with a Wyoming LLC does not change the Oregon subsidiary's own filing or tax obligations. What the Wyoming parent adds is liability separation, and the Wyoming company's own ownership stays out of Oregon's public LLC filings.
For more on the general structure, see the Wyoming holding company guide and how to set one up.
Tax agency reference: Oregon Department of Revenue (oregon.gov/dor).
Note: Tax rates, fees, and thresholds shown here reflect state tax research last verified July 2026; reconfirm current figures directly at oregon.gov/dor before relying on them for a specific filing.
Oregon's tax treatment of a holding structure comes down to its personal income tax (Graduated, 4 brackets from 4.75% to 9.9%) and its Corporate Activity Tax (CAT). If you have questions about structuring a Wyoming-Oregon holding arrangement, reach out through our contact form.
If you have questions about structuring a Wyoming-Oregon holding arrangement, reach out through our contact form or call +1 (307) 683-0983 to speak with one of our experienced Business Success Advisors. Visit our homepage and blog for more.