Skip to Main Content View Text-Only

The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Exemption Information


These Portland residents do not pay the Arts Tax:

  1. Individuals who are under the age of 18;

  2. Individuals whose household income is at or below the federal poverty level; and

  3. Individuals with less than $1,000 of income.

Permanent Filing Exemption for Low Income Individuals (seniors or permanently disabled individuals)

You may qualify for the Arts Tax permanent filing exemption if you meet low income requirements and you were at least 70 years old or permanently disabled by December 31, 2020. To meet low income requirements:

   1.   Your household income is below the federal poverty guideline, OR

   2.   Your annual income is less than $1,000

Permanent Filing Exemption

Households with individuals that do not qualify for the Permanent Filing Exemption Program need to apply annually for the household poverty exemption.

Request an Exemption

Request a household exemption from the Arts Tax

Prior Years Poverty Guidelines

Prior poverty guidelines from the U.S. Department of Health and Human Services

Form 4506-T (IRS request for record of account)

Submit this form with your exemption request if you did not file a Form 1040, 1040A or 1040EZ