State guide · Oregon
Starting a Medical Practice in Oregon
What physicians need to know about Oregon's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
9.9%
Min. franchise tax
Verify — OR Corporate Activity Tax (CAT) on receipts above $1M; corp minimum tax $150+
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Oregon physicians may form a Professional Corporation under ORS Chapter 58 or a Professional LLC under ORS Chapter 63. All shareholders or members must be licensed Oregon physicians.
Filing is with the Oregon Secretary of State, Corporation Division.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Oregon physicians
- •File Articles of Incorporation or Articles of Organization with the Corporation Division
- •File Annual Report with the Corporation Division
Corporate Practice of Medicine
Oregon recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Oregon has a graduated personal income tax with a top bracket of 9.9%. Oregon Corporate Activity Tax (CAT) applies to businesses with Oregon-sourced gross receipts above $1M. Portland and Multnomah County impose additional local income taxes.
- •Top personal income tax: 9.9%
- •Oregon Corporate Activity Tax (CAT): 0.57% on receipts above $1M
- •Portland Metro and Multnomah County local income taxes apply
- •No statewide sales tax
- •Pass-Through Entity Tax (PTE-E) election available
Oregon Medical Board
Oregon does not require entity registration with the Medical Board for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Oregon medical license
Employment Law Considerations
Oregon has substantial employee protections. Oregon Sick Time Law mandates paid sick leave. Oregon Paid Leave provides paid family and medical leave. Non-competes restricted under ORS 653.295.
- •Oregon Sick Time Law: 40 hours/year (employers with 10+ employees, or 6+ in Portland)
- •Oregon Paid Leave: paid family and medical leave
- •Non-competes restricted (ORS 653.295) — max 12 months, salary thresholds, written notice
- •Oregon minimum wage tiered by region (highest in Portland Metro)
- •Pay Equity Act: pay-history inquiries restricted
Official resources
Bookmark these official agency portals for Oregon entity formation, tax registration, and medical board information.
Looking for Oregon licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Oregon.
View Oregon licensing guide →Get the complete practice startup guide
Everything you need to launch an independent practice — free download