Oregon Investment Advantage

This income tax exemption program helps businesses start or locate in most Oregon counties with a 10-year income tax holiday.

Companies setting up operations in a qualifying county are eligible for a 10-year waiver on all income/excise taxes related to those operations, potentially avoiding state business tax liability for that period.

General company eligibility requirements include:

  • the creation of at least five new full-time, year-round jobs;
  • facility operations need to be the first of their kind in Oregon for that company; and
  • facility operations cannot compete within the local economy.