Take-home pay in Oregon by business structure

At $100,000 of profit, an owner in Oregon keeps $74,185 as an LLC taxed as an S corp and $70,077 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$74,185 a year

kept from $100,000 of profit as an LLC taxed as an S corp in Oregon, after every tax and fee counted here. That is $9,039 more than as a C corporation.

Oregon, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$29,923	$70,077	70%
Single-member LLC	$29,984	$70,016	70%
LLC taxed as an S corp most	$25,815	$74,185	74%
S corporation	$25,815	$74,185	74%
C corporation	$34,854	$65,146	65%

What Oregon takes from a business owner

Oregon taxes personal income in 4 brackets, from 4.75% to 9.9% (2026, single filer).oregon.gov, checked Oct 20, 2026
An LLC pays the state Annual Report (renewal), $100 a yearsos.oregon.gov, checked Oct 20, 2026.
Oregon Corporate Activity Tax applies to Sole prop, LLC, LLC as S corp, S corp, C corporegon.gov, checked Oct 20, 2026.
Oregon S corporation minimum excise tax applies to LLC as S corp, S corporegon.gov, checked Oct 20, 2026.
An S corp in Oregon can elect to pay the state's income tax itself, a pass-through entity tax of 9% to 9.9%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaloregon.gov.
An S corp owner on payroll pays Oregon unemployment tax at 2.4% on the first $56,700 of salary in the first yearoregon.gov, checked Oct 20, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$36,776	$36,707	$36,213	$36,213	$33,936
$100,000	$70,077	$70,016	$74,185	$74,185	$65,146
$150,000	$100,637	$100,576	$107,263	$107,263	$92,074
$250,000	$164,406	$164,350	$171,648	$171,648	$147,671
$500,000	$292,433	$292,381	$316,796	$316,796	$283,248

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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