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Payments for the 2025 tax year are due by April 15, 2026, and can be filed and paid online at Pro.Portland.gov, through income tax preparation software or by mail. This includes voter-approved programs such as Metro’s Supportive Housing Services and Multnomah County’s Preschool for All.
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Taxpayers must file and pay their 2025 personal income taxes by April 15, 2026. The City of Portland, Metro and Multnomah County remind taxpayers that this includes the voter-approved Metro's Supportive Housing Services personal income tax program and Multnomah County's Preschool for All personal income tax program.
The City of Portland's Revenue Division administers these taxes on behalf of Metro and Multnomah County. Taxpayers can file and pay through the Revenue Division's online portal, Pro.Portland.gov, by mail, or with one of several income tax software options, including Tubo Tax.
Revenue from these taxes supports homelessness services and emergency rent assistance, and free and inclusive preschool for 3- and 4-year-olds.
For more information about personal income tax filing and payment options, visit Portland.gov/personaltax.
Pay your income taxes on Pro.Portland.gov
- About Metro's Supportive Housing Services (SHS) Program
- About Multnomah County's Preschool for All (PFA) Program
- Quarterly Estimated Payment requirements
- Contact us
- Resources
About Metro's Supportive Housing Services (SHS) Program
Metro's SHS tax supports homelessness services and housing projects. Revenues from this tax have helped place 9,388 households into housing, prevented 19,975 households from eviction and created or sustained 2,848 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. 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 person filing as an individual with taxable income of $126,000 may owe a 1% tax on the $1,000 of income over the $125,000 threshold (or $10) depending on their tax situation. A couple with taxable income of $225,000 may owe 1% tax on $25,000, or $250.
Check whether an address is within Metro's jurisdictional boundary
Beginning with tax year 2026, these income exemption thresholds will be adjusted annually for inflation to prevent taxpayers from moving into higher brackets solely due to rising living costs.
For more information about personal income tax filing and payment options, visit Portland.gov/personaltax.
About Multnomah County's Preschool for All (PFA) Program
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 the $1,000 of income over the $125,000 threshold 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%.
Check whether your address is located in Multnomah County
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. For tax years 2021 through 2025, taxpayers who would owe more than $1,000 in a tax year for either tax program are required to make quarterly estimated payments or have comparable employer withholding. Generally, local employers must withhold these taxes from employees who earn $200,000 or more during the calendar year.
The first quarterly payment for the 2026 tax year is due on April 15, 2026, and can be made online through the Portland Revenue Online (PRO) system at Pro.Portland.gov. Quarterly prepayment requirements can help taxpayers avoid receiving large bills or underpayment penalties.
To avoid penalties and interest, taxpayers must file and pay their taxes by April 15, 2026.
Beginning in tax year 2026 and for all subsequent years, taxpayers who would owe more than $5,000 in a tax year for either tax program will be required to make quarterly estimated payments or have comparable employer withholding.
For more information about quarterly estimated payment requirements, visit Personal Income Tax Filing and Payment Information.
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