# Portland, OR Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/oregon/portland
Published: 2026-09-01

Portland, OR has no general sales tax — Oregon doesn't levy one, and neither does the city. That holds in all 57 ZIP codes with a Portland mailing address, as of September 2026.

| Component | Rate |
| --- | --- |
| State | 0% |
| County | 0% |
| City | 0% |
| Special district | 0% |
| **Combined** | **0%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [Oregon DOR — Corporate Activity Tax](https://www.oregon.gov/dor/programs/businesses/Pages/Corporate-Activity-Tax.aspx).

## Other local taxes in Portland

- **Clean Energy Surcharge:** Retailers with $1 billion or more in US retail sales and $500,000 or more in Portland pay a 1% surcharge on their Portland retail sales (groceries, medicine and health care excluded). It is a tax on the large retailer, not a sales tax collected from every buyer. ([official source](https://www.portland.gov/revenue/business-tax/clean-energy-surcharge))

## Portland sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 97201 | Multnomah County | 0% |
| 97202 | Multnomah County | 0% |
| 97203 | Multnomah County | 0% |
| 97204 | Multnomah County | 0% |
| 97205 | Multnomah County | 0% |
| 97206 | Multnomah County | 0% |
| 97207 | Multnomah County | 0% |
| 97208 | Multnomah County | 0% |
| 97209 | Multnomah County | 0% |
| 97210 | Multnomah County | 0% |
| 97211 | Multnomah County | 0% |
| 97212 | Multnomah County | 0% |
| 97213 | Multnomah County | 0% |
| 97214 | Multnomah County | 0% |
| 97215 | Multnomah County | 0% |
| 97216 | Multnomah County | 0% |
| 97217 | Multnomah County | 0% |
| 97218 | Multnomah County | 0% |
| 97219 | Multnomah County | 0% |
| 97220 | Multnomah County | 0% |
| 97221 | Multnomah County | 0% |
| 97222 | Clackamas County | 0% |
| 97223 | Washington County | 0% |
| 97224 | Washington County | 0% |
| 97225 | Washington County | 0% |
| 97227 | Multnomah County | 0% |
| 97228 | Multnomah County | 0% |
| 97229 | Washington County | 0% |
| 97230 | Multnomah County | 0% |
| 97231 | Multnomah County | 0% |
| 97232 | Multnomah County | 0% |
| 97233 | Multnomah County | 0% |
| 97236 | Multnomah County | 0% |
| 97238 | Multnomah County | 0% |
| 97239 | Multnomah County | 0% |
| 97240 | Multnomah County | 0% |
| 97242 | Multnomah County | 0% |
| 97251 | Multnomah County | 0% |
| 97253 | Multnomah County | 0% |
| 97254 | Multnomah County | 0% |
| 97256 | Multnomah County | 0% |
| 97266 | Multnomah County | 0% |
| 97267 | Clackamas County | 0% |
| 97268 | Multnomah County | 0% |
| 97269 | Multnomah County | 0% |
| 97280 | Multnomah County | 0% |
| 97281 | Multnomah County | 0% |
| 97282 | Multnomah County | 0% |
| 97283 | Multnomah County | 0% |
| 97286 | Multnomah County | 0% |
| 97290 | Multnomah County | 0% |
| 97291 | Multnomah County | 0% |
| 97292 | Multnomah County | 0% |
| 97293 | Multnomah County | 0% |
| 97294 | Multnomah County | 0% |
| 97296 | Multnomah County | 0% |
| 97298 | Multnomah County | 0% |

## Selling into Portland: Oregon rules

- **Economic nexus:** Because Oregon has no sales tax, there is no sales-tax economic nexus and no sales tax to register for, collect, or remit. Sellers shipping into Oregon owe no Oregon sales tax.
- **Filing:** There is no sales tax return to file in Oregon. Businesses subject to the Corporate Activity Tax file annually with the Oregon Department of Revenue and may owe quarterly estimated payments.

More in the [Oregon sales tax guide](/sales-tax-guides/usa/oregon).

## Frequently asked questions

### What is the sales tax rate in Portland, OR?

Portland, OR has no general sales tax — Oregon doesn't levy one, and neither does the city. That holds in all 57 ZIP codes with a Portland mailing address, as of September 2026.

### Does Portland have a local sales tax?

No. Oregon doesn't levy one, and neither does the city. Portland does have separate taxes that aren't sales tax: the Clean Energy Surcharge.

### Do I need to collect Portland sales tax if I'm based out of state?

No. Oregon doesn't levy one, and neither does the city, so there is no general sales tax to collect on sales delivered to Portland.