Preschool for All Tax 

Multnomah County voters passed the Preschool for All Personal Income Tax in November 2020. The tax went into effect Jan. 1, 2021.

Amnesty Notice

On Feb. 14, 2023, Chair Jessica Vega Pederson announced those who do owe the tax will pay no interest or penalties for the 2021 tax year regardless of individual circumstances.  Those who already paid penalties and interest can obtain a refund. See the notice here

Taxpayers who were required to make quarterly payments in tax year 2022 (taxpayers who owe more than $1,000 in tax for the year), will have their interest for quarterly underpayments waived for tax year 2022 only. All other penalties and interest associated with tax year 2022 and beyond will remain in effect.

What does the tax fund?

Multnomah County voters approved the new tax on Nov. 3, 2020, to establish a tuition-free preschool program for 3- and 4-year-olds. It funds high-quality, developmentally appropriate, culturally responsive preschool experiences. See the latest update about what the Preschool for All Program is doing: Implementation & Budget Update - Spring 2023

Who is subject to the PFA Tax?

Residents of Multnomah County will have 100% of their Oregon Taxable Income subject to the tax thresholds. For non-residents of Multnomah County, income sourced within the County will be subject to the tax thresholds. Please refer to our FAQ for further clarification. 

Multnomah County employers are required to withhold on behalf of employees for the Preschool For All Personal Income Tax. Employers were required to offer in writing to withhold for employees as soon as their payroll system was capable in 2021. Withholding is mandatory in 2022. Employers should automatically withhold for employees making over $200,000 per year. Employees may elect to opt in or out of withholding based on their individual tax situation.

Where to file and remit payments? 

The City of Portland Revenue Division is collecting the tax on behalf of Multnomah County for the Preschool For All Personal Income Tax. All payment and filings should be sent to the City of Portland through their Portland Revenue Online (PRO) system. The system has been ready for remittance of the Preschool For All Personal Income Tax since April 1, 2021. You do not need to create a username or login to file.

For questions about the Preschool For All Personal Income Tax administration, please contact the tax administrator at the City of Portland Revenue Division: (503) 865-4748 or email for more information.

Reminder Notice: Only Oregon Taxable Income is subject to the tax thresholds. Income such as Social Security is not taxable in Oregon and therefore NOT subject to the PFA tax thresholds. Oregon statute prohibits local taxation of PERS income and therefore PERS income is not subject to the PFA tax.