This program helps business start or locate new activities in Oregon.

• Companies setting up operations in a qualifying county are eligible for a 10-year waiver on all income/excise taxes related to those operations—potentially avoiding state business tax liability for that period.
  
• Company must create at least five new full-time, year-round jobs; facility operations need to be the first of their kind in Oregon for that company and not compete within the local economy.
  
• Exemption of taxable income can be combined with an enterprise zone exemption on taxable property where available.

Resources
Complete program information (PDF)
Preliminary Certification Application (PDF)
Annual Certification Application (PDF)
Eligible counties
Process flowchart (PDF)
Corporate example (PDF)
Non-corporate formula (PDF)
Oregon Revised Statutes (ORS): Chapter 285C, Chapter 316, Chapter 317
Administrative Rules