Monthly Archives: March 2005

Oregon’s corporate minimum tax

Oregon's corporate minimum tax was created in 1929 and originally was set at $25; and in 1931, after the stock market crash and the beginning of the Great Depression, the Legislative Assembly lowered the corporate minimum tax to $10 and has never increased it.

In 2000, 23,610 C-corporations, or about 67 percent of the total, and 42,667 S-corporations, or about 99 percent of the total, paid only the $10 corporate minimum tax.