SCorpDesk / 2026 S-Corp & QBI Guides / Oregon (OR) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Oregon (OR) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Oregon?
In Oregon (OR), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form OR-20-S). For the Pass-Through Entity Tax (PTET) deduction: 7.00%-9.90% Oregon Pass-Through Entity Elective Tax (PTE-E). Entity-level franchise/minimum tax: $150 Minimum Oregon S-Corp Excise Tax + CAT over $1M.
In Oregon (OR), the 2026 S-Corporation election rule is: Recognizes Federal Form 2553 (Form OR-20-S). For the Pass-Through Entity Tax (PTET) deduction: 7.00%-9.90% Oregon Pass-Through Entity Elective Tax (PTE-E). Entity-level franchise/minimum tax: $150 Minimum Oregon S-Corp Excise Tax + CAT over $1M.
Open Oregon 2026 S-Corp & 20% Permanent QBI Calculator
2026 Oregon (OR) S-Corporation Statutory Tax Matrix
| Oregon S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal Form 2553 (Form OR-20-S) |
| Pass-Through Entity Tax (PTET) Election | 7.00%-9.90% Oregon Pass-Through Entity Elective Tax (PTE-E) |
| Annual Minimum / Franchise Tax | $150 Minimum Oregon S-Corp Excise Tax + CAT over $1M |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Oregon require a separate state S-Corp election in 2026?
For Oregon (OR): Recognizes Federal Form 2553 (Form OR-20-S).
What is the Oregon S-Corp franchise or minimum tax for 2026?
In Oregon: $150 Minimum Oregon S-Corp Excise Tax + CAT over $1M.