If you live or work in Portland (or even nearby), your tax situation may come with a few extra local forms beyond your federal income tax return and Oregon state tax return. Don’t worry, though — TaxAct® can help you file and pay Portland’s required municipal taxes without hassle.
Below, we’ll walk through which Portland-area taxes you may need to file, who they apply to, and how TaxAct makes the process easier.
At a glance:
- Portland residents may need to file and pay the Metro Supportive Housing Services (SHS) tax, Multnomah County Preschool for All (PFA) tax, and Portland Arts Tax.
- These taxes require separate municipal returns.
- TaxAct can help you file and pay these Portland-specific taxes with ease (something not all e-filing providers do!).
What Portland tax forms might I need to file?
Depending on where you live, work, or earn income, you may need to file one or more of the following local tax forms:
- Form MET-40 or MET-40-NP (Metro SHS tax)
- Form MC-40 or MC-40-NP (Multnomah County PFA tax)
- Portland Arts Tax (paid separately)
These forms are filed in addition to your federal and Oregon state income tax returns. We’ll go over all of these in more detail below.
While you may need to file other forms as well, TaxAct’s tax filing software can help you e-file the specific tax forms mentioned above, so these are the documents we will focus on.
Metro Supportive Housing Services (SHS) tax
Forms MC-40 and MC-40-NP
The Metro Supportive Housing Services (SHS) tax is a 1% personal income tax that went into effect January 1, 2021. It applies to taxpayers who live in the Metro area, work in Metro, or earn income from Metro sources (even if they don’t live there).
- Full-year Metro residents file Form MET-40.
- Part-year or non-residents file Form MET-40-NP.
TaxAct can help you file either form and calculate the correct amount of tax owed using our tax preparation software.
Who must file for tax year 2025?
You may need to file an SHS return if your Metro taxable income exceeds:
- $125,000 for single filers or those married filing separately
- $200,000 for joint filers, head of household, or qualifying surviving spouse
The Metro district includes Multnomah, Washington, and Clackamas counties. That means you could owe this tax even if you live outside Portland but work within the Metro boundaries. This address lookup can help you determine if you live within the Metro boundaries for tax purposes. You can also find a map of Greater Portland zip codes here.
Multnomah County Preschool for All (PFA) tax
Forms MC-40 and MC-40-NP
The Multnomah County Preschool for All (PFA) personal income tax also began in 2021 and funds universal preschool programs. This tax applies if you live in Multnomah County, work there, or earn income from Multnomah County sources.
- Full-year residents file Form MC-40.
- Part-year or non-residents file Form MC-40-NP.
You must file a separate Multnomah County PFA tax return to pay the PFA tax. TaxAct walks you through these forms step by step, so you don’t have to guess which applies to you.
To determine if you live within the Multnomah County tax jurisdiction, try searching your address using Portland Maps.
PFA income thresholds for 2025
- 1.5% tax on Multnomah County taxable income over:
- $125,000 (single, married filing separately)
- $200,000 (married filing jointly, head of household, surviving spouse)
- An additional 1.5% tax applies on income over:
- $250,000 (single, married filing separately)
- $400,000 (joint, head of household, or surviving spouse)
The PFA tax rate is scheduled to increase by 0.8% in 2027.
Portland Arts Tax
The City of Portland also imposes a flat $35 Arts Tax. As a Portland resident, you must pay the Portland Arts Tax if you are 18 or older and earn $1,000 or more annually. This fixed amount applies to full-time and part-time residents — there is no tax reduction for those who only live in Portland for part of the year.
You are exempt from the Arts Tax if you meet any of the following criteria during the tax year:
- You are under 18.
- Your household income is at or below the federal poverty level.
- You earned less than $1,000 of any kind of income during the tax year.
If you itemize your deductions on your federal tax return, your Arts Tax payment may be deductible on Schedule A.
To determine if you are a Portland resident for the purposes of this tax, look up your address using Portland Maps and verify your address has “Portland” in the jurisdiction.
When are Portland municipal taxes due?
The SHS tax, PFA tax, and Arts Tax are all generally due April 15, at the same time as your federal and state tax returns. If the 15th falls on a weekend or a holiday, the due date becomes the next business day.
Why file your Portland municipal forms with TaxAct?
You can file your Portland taxes quickly and easily with TaxAct — our e-filing consumer tax software can handle filling out these specific Portland municipal tax forms for you.
Plus, when you file with us, you get:
- A user-friendly experience that guides you through the tax filing process step by step — you don’t have to be a tax expert to use our product.
- Access to necessary Portland municipal tax forms, making TaxAct a one-stop solution for your tax filing needs.
- Built-in error checks before filing to help ensure your forms are filled out correctly and minimize the risk of mistakes.
While Portland taxes may seem daunting with all these extra tax statements, TaxAct simplifies the filing process. We’ll ask you interview questions to determine how much tax you owe and what forms you need, allowing you to file all the necessary municipal documents quickly and confidently.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
