The City of Portland, Metro and Multnomah County remind taxpayers that the deadline to file and pay personal income taxes for the 2024 tax year is April 15, 2025. This includes obligations under Metro’s Supportive Housing Services personal income tax program, Multnomah County’s Preschool for All personal income tax program, and the City of Portland’s Arts Tax.
In 2020, Metro and Multnomah County voters approved income tax measures for supportive housing services across Multnomah, Clackamas and Washington Counties, and for establishing a tuition-free preschool program in Multnomah County.
The City of Portland’s Revenue Division administers the income tax programs for Metro and Multnomah County.
Both income taxes began in tax year 2021 and generally are owed by individuals with taxable income on amounts above $125,000 if filing single or income on amounts above $200,000 if filing jointly. A filer in Multnomah County making a taxable income of $126,000 a year may owe a combined total of $25 a year for the two taxes depending on their tax situation.
Taxpayers can file and pay their income taxes by mail, through the City of Portland Revenue Division’s online portal, Pro.Portland.gov, or with one of several income tax software options, including TaxAct, TurboTax and more.
File your personal income tax returns
For more information about personal income tax filing and payment options, visit Portland.gov/personaltax.
About Metro’s Supportive Housing Services (SHS) Program
Metro’s SHS tax supports homelessness services and housing projects. Over the first 3.5 years of the program, revenues from this tax have helped place 6,680 households into housing, prevented 15,854 households from eviction and created or sustained 1,810 shelter units.
For more information about the Supportive Housing Services Program, visit oregonmetro.gov/supportivehousingtax
Who owes the Supportive Housing Services income tax?
Residents in the Metro boundary and non-resident taxpayers who earn income in the Metro boundary may need to file and pay this tax (check whether an address is within Metro's jurisdictional boundary and may be subject to tax for supportive housing services). Single filers with Oregon taxable income over $125,000 a year or joint filers with Oregon taxable income over $200,000 a year may owe a 1% tax on the income above those amounts. For example, a single filer with taxable income of $126,000 may owe a 1% tax on $1,000 ($10 annually) depending on their tax situation.
For more information about personal income tax filing and payment options, visit Portland.gov/personaltax.
About Multnomah County’s Preschool for All (PFA) Program
The Preschool for All program connects 3- and 4-year-olds in Multnomah County to free, culturally responsive and inclusive preschool education with 80 providers across 133 locations.
The program is on track to provide universal preschool by 2030, with over 3,000 seats expected in the 2025-26 school year. All children who are three or four years old on or before September first, and who have at least one parent or legal guardian residing in Multnomah County, are eligible to apply for a PFA slot. There are no income requirements.
Preschool for All also is recruiting and retaining new educators in the field, with a $21.68 hourly minimum wage for teacher assistants and a goal hourly wage of $39.23 for lead teachers. The median hourly wage for a childcare worker in Oregon is $17.22.
For more information about the Preschool for All program, visit multco.us/preschool
Who owes the Preschool for All income tax?
Residents of Multnomah County and non-resident taxpayers who earn income in Multnomah County may need to file and pay this tax. Single filers with Multnomah County taxable income over $125,000 a year or joint filers with Multnomah County taxable income over $200,000 a year owe a 1.5% tax on the income above those amounts. For example, a single filer with taxable income of $126,000 may owe a 1.5% tax on $1,000 ($15 annually) depending on their tax situation. Single filers with taxable income over $250,000 or joint filers with taxable income over $400,000 owe an additional 1.5%.
For more information about personal income tax filing and payment options, visit Portland.gov/personaltax.
Tax Software Options
Several income tax software options support electronic filing of Metro’s Supportive Housing Services and Multnomah County’s Preschool for All income taxes, including TaxAct, TurboTax and more.
For more information about personal income tax filing and payment options, visit Portland.gov/personaltax.
Quarterly Estimated Payment requirements
Much like other State and Federal tax programs, the Supportive Housing Services and Preschool for All programs require certain taxpayers to prepay their taxes throughout the year. Taxpayers who would owe more than $1,000 in a tax year are required to make quarterly estimated payments. Quarterly prepayment requirements can help taxpayers avoid receiving large bills or underpayment penalties.
The first quarterly payment for the 2025 tax year is due on April 15, 2025, and can be made online through the Portland Revenue Online (PRO) system at pro.portland.gov or through employer withholdings. Generally, local employers must withhold this tax from employees who earn $200,000 or more during the calendar year.
To avoid penalties and interest, taxpayers must file and pay their taxes by April 15, 2025.
Contact us
City of Portland Revenue Division by phone: 503-865-4748
Metro Supportive Housing Services income tax questions by email: SHS.Tax@portlandoregon.gov
Multnomah County Preschool for All income tax questions by email: PFA.Tax@portlandoregon.gov
More information on filing and payment options: Portland.gov/personaltax
Resources
Pay your Supportive Housing Services or Preschool for All personal income tax on Portland.gov
Learn more about filing and paying personal taxes with the City of Portland Revenue Division
Learn which tax software options support SHS, PFA and Arts Tax collection
Learn more about Metro’s supportive housing services personal income tax
Learn more about Multnomah County’s Preschool for All personal income tax