Oregon CAT vs Ohio CAT
Last reviewed June 2026
Two states have a tax abbreviated CAT: Oregon’s CorporateActivity Tax and Ohio’s Commercial Activity Tax. Both are gross-receipts taxes, so they’re easy to confuse — but the rate, the threshold, and even how they relate to income tax are all different.
The short version: Ohio’s CAT replaces a corporate income tax and only kicks in above $6 million, while Oregon’s CAT is charged on top of its income taxand starts at $1 million — but Oregon softens the blow with a 35% cost subtraction Ohio doesn’t offer.
| Oregon CAT | Ohio CAT | |
|---|---|---|
| Full name | Corporate Activity Tax | Commercial Activity Tax |
| Relationship to income tax | In addition to it | Instead of it |
| Filing threshold | $1,000,000 of commercial activity | $6,000,000 of taxable gross receipts (2025+) |
| Rate | $250 base + 0.57% above $1M | 0.26% above $6M |
| Cost relief | Subtract 35% of greater of COGS or labor | None |
| Minimum tax | $250 (the base) | None |
| Filing frequency | Annual (+ quarterly estimates) | Quarterly only |
| Administered by | Oregon Dept. of Revenue | Ohio Dept. of Taxation |
Which one applies to you?
You owe the Oregon CAT if…
- You have more than $1M of commercial activity sourced to Oregon.
- Remember it’s on top of Oregon’s income/excise tax.
- Below $750k? You don’t even need to register.
You owe the Ohio CAT if…
- You have more than $6M of taxable gross receipts sourced to Ohio.
- You’ll file quarterly via the Ohio Business Gateway.
- No minimum tax and no cost deduction.