or-cat

Calculate Oregon CAT liability with base tax, rates, and subtractions.

Updated Apr 11, 2026
One-click install
npx skills add https://github.com/eriksjaastad/state-business-tax-skills --skill or-cat
Or copy as Structured Prompt for Agent
Please help me install this Agent Skill.
Skill: or-cat
Source: https://github.com/eriksjaastad/state-business-tax-skills/tree/main/skills/or-cat
Command: npx skills add https://github.com/eriksjaastad/state-business-tax-skills --skill or-cat

SYSTEM DOCUMENTATION & REQUIREMENTS

💡 This Skill includes references (resource) components.

What problem does it solve?

Oregon-based businesses often struggle to compute Corporate Activity Tax (CAT) liabilities due to the base tax, the 0.57% rate on activity over $1,000,000, and the 35% subtraction options. This guide helps apply the correct rules, thresholds, and local overlays in a clear, repeatable way.

Core Features & Use Cases

  • Calculates CAT using the base tax of $250 and the 0.57% rate on taxable commercial activity over $1,000,000.
  • Applies the 35% subtraction by comparing cost inputs and labor costs, with a 95% cap.
  • Supports threshold interpretation, annual vs. quarterly filings, and nexus considerations for Oregon, Portland, and Multnomah County.

Quick Start

Provide your Oregon commercial activity, cost inputs, and labor costs to compute the CAT liability.

Frequently Asked Questions about or-cat

High-intent search queries and answers about installing and using this skill.

FAQPage Schema
How do I calculate Oregon CAT liability for commercial activity over $1,000,000?

To calculate Oregon CAT liability, apply the base tax of $250 plus the 0.57% rate on commercial activity exceeding $1,000,000. The computation also applies a 35% subtraction using the greater of cost inputs or labor costs, capped at 95%.

How does the 35% subtraction work for the Oregon Corporate Activity Tax?

The 35% subtraction for the Oregon Corporate Activity Tax reduces taxable income by using the greater value between your cost inputs or labor costs. This subtraction is subject to a 95% cap when determining your final CAT liability.

When do I need to register for Oregon CAT and what are the filing requirements?

You need to register for Oregon CAT when your commercial activity reaches established nexus thresholds. The calculation determines whether you must file annually or quarterly based on your total commercial activity and computed tax liability.

How do I account for Portland and Multnomah County taxes in my Oregon CAT calculation?

Your Oregon CAT calculation incorporates Portland and Multnomah County local taxes by applying specific nexus rules and local overlays to your commercial activity. This ensures the final liability breakdown reflects both state and local municipal tax requirements.

What inputs do I need to compute Oregon Corporate Activity Tax accurately?

To compute Oregon Corporate Activity Tax accurately, you must provide your total Oregon commercial activity, cost inputs, and labor costs. These figures drive the 35% subtraction comparison and the 0.57% rate applied to activity over $1,000,000.