Portland Metro SHS and Multnomah PFA tax calculator.

Two taxes, one collector

Portland-area voters approved two separate personal income taxes on high earners. Metro's Supportive Housing Services (SHS) tax funds homelessness services and housing. Multnomah County's Preschool for All (PFA) tax funds tuition-free preschool for three- and four-year-olds. The City of Portland Revenue Division administers both on behalf of Metro and the county, and the SHS tax is not part of your Oregon return: it has its own return, filed and paid to the Revenue Division even if you live or are headquartered outside Portland. Payments for the 2025 tax year were due April 15, 2026.

Rates and thresholds

Metro taxes the part of income above the threshold at 1%. Multnomah County taxes the part above the same threshold at 1.5%, plus an additional 1.5% above the second threshold, so a high earner in both places pays up to 2.5% of income past the first line and up to 4% past the second (1% plus 1.5% plus 1.5%). For tax year 2025 and earlier these dollar figures are fixed. The Revenue Division says that beginning in tax year 2026 the exemption thresholds are adjusted annually for inflation, and points to a rates and exemption thresholds table. This calculator uses the unadjusted amounts in the 2026 filing notice, so for a 2026 estimate check the Revenue Division's current table first.

Which return type: the head of household surprise

Metro follows Oregon filing statuses, with a rule that is easy to get wrong. Filers using the Oregon statuses married filing jointly, head of household or qualifying surviving spouse file a joint Metro return, which exempts the first $200,000. Filers using single or married filing separately file a single Metro return, which exempts the first $125,000. A single parent filing as head of household therefore gets the $200,000 line, not the $125,000 one.

Who owes, and on which income

Residents in the Metro boundary and nonresidents who earn income inside it may owe the SHS tax; residents of Multnomah County and nonresidents who earn income in the county may owe the PFA tax. For Metro, the starting point for the base is Oregon taxable income as reported on your state return. For nonresidents only income earned inside the boundary counts. A resident who moves in or out during the year is taxed on income earned while a resident plus income sourced to the district.

Worked examples (hypothetical incomes, real rules)

Single, $175,000 everywhere in the district. SHS is 1% of the $50,000 above $125,000, or $500. PFA is 1.5% of the same $50,000, or $750. Together $1,250.

Single, $300,000. SHS is 1% of $175,000, or $1,750. PFA is 1.5% of $175,000 ($2,625) plus 1.5% of the $50,000 above $250,000 ($750), or $3,375. Together $5,125.

Joint, $450,000. SHS is 1% of $250,000, or $2,500. PFA is 1.5% of $250,000 ($3,750) plus 1.5% of the $50,000 above $400,000 ($750), or $4,500. Together $7,000.

The Salem commuter (Metro's own example). A filer lives in Salem, outside Metro, with $250,000 of taxable income of which $200,000 comes from inside Metro. Only the $200,000 is taxable by Metro. On a single Metro return the first $125,000 is exempt, so the tax is $750 ($75,000 at 1%). On a joint return the first $200,000 is exempt and the tax is zero.

Estimated payments and withholding

For tax years 2021 through 2025, you must make quarterly estimated payments, or have comparable employer withholding, if your liability for either program is expected to be $1,000 or more (and was $1,000 or more the prior year). Beginning in tax year 2026 the trigger rises to $5,000. Each payment must be at least 25% of the estimated liability, and for calendar-year filers the dates are April 15, June 15, September 15 and January 15. Employers in the Metro district must withhold for employees who earn more than $200,000 a year. Employers located outside the district are not required to withhold for employees who live in the district, but may offer it as a convenience.

Using it with the Oregon paycheck calculator

The Oregon paycheck calculator on this site has an optional field for a local income or occupational tax entered as a percentage of taxable wages. Because these taxes only apply above a threshold, divide the total from this page by your wages and enter that effective percentage. A high earner who is withheld on all year is better served by taking the annual total and subtracting it from the annual net pay.

Who this is for, and what it does not cover

It is for individuals with high Oregon taxable income inside the Portland area. It does not cover credits for taxes paid to other localities, the 2026 inflation adjustments, the business income taxes (the SHS business tax is 1% of net income for businesses with gross receipts over $5 million), or the Revenue Division's 2027 PFA change. The Revenue Division's withholding page says the PFA "rate will increase by 0.8% in 2027" without saying how it applies to each tier, so nothing from 2027 is modelled here.

FAQ

What is the Metro SHS income tax rate?

A 1% tax on the part of Oregon taxable income above $125,000 for single filers or $200,000 for joint filers, for tax years 2021 through 2025. Starting in tax year 2026 the thresholds are adjusted yearly for inflation.

What is the Multnomah County Preschool for All income tax rate?

1.5% on taxable income over $125,000 for individuals and $200,000 for joint filers, and an additional 1.5% on taxable income over $250,000 for individuals and $400,000 for joint filers.

Do I owe the Metro SHS tax if I live outside Portland?

You may. Residents in the Metro boundary and nonresidents who earn income inside it may owe it, and you file with the Portland Revenue Division even if you live or are headquartered outside Portland.

Which return type do head of household filers use?

Head of household, married filing jointly and qualifying surviving spouse file a joint Metro return exempting the first $200,000. Single and married filing separately file a single Metro return exempting the first $125,000.

Is the SHS tax on my Oregon tax return?

No. The SHS tax is not included on the Oregon return. You file a separate return and pay the liability to the City of Portland Revenue Division, generally by April 15.

Does my employer withhold the Metro SHS and PFA taxes?

Withholding is mandatory for employers in the Metro district for employees earning more than $200,000 a year. Employers outside the district are not required to withhold for employees who live in it.

When do I have to make quarterly estimated payments for these taxes?

For 2021 through 2025, if you expect to owe $1,000 or more for either program. Beginning in tax year 2026 the threshold is $5,000, with payments due April 15, June 15, September 15 and January 15.

How much of a nonresident's income does Metro tax?

Only the income earned within the Metro jurisdiction. In Metro's example, $200,000 of Metro-sourced income on a single return owes $750 because the first $125,000 is exempt.

Sources

Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.

• City of Portland Revenue Division: file and pay your taxes by April 15 (March 15, 2026): SHS 1% and PFA 1.5% rates and thresholds, who owes, estimated payment rules, administration.
• Metro: Supportive Housing Services taxes FAQ: Filing statuses, nonresident example, separate return, estimated payments, withholding at $200,000.
• City of Portland Revenue Division: withholding information for employers: PFA additional tier, inflation adjustment from 2026, the 2027 PFA note, SHS business tax.