Bookkeeping Permit Requirements in Portland, OR

Complete permit and license guide for starting a bookkeeping in Portland, Multnomah County, Oregon.

Verified 2026-08-28 6 stops $150–$450 est. 1–3 weeks to register business and obtain all required licenses
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Not legal advice. Requirements may change — always verify with your local government authority before applying. Key agencies and fees on this page were re-checked against official government sources on .

Federal — start here

2 stops

  1. EIN (Employer Identification Number)

    Required if you have employees or operate as an LLC or corporation. Free from the IRS, obtained instantly online. Sole proprietors without employees may use their SSN, but an EIN is recommended for privacy and professional credibility.

    Official government source

    FreeImmediate (online application)

  2. IRS Preparer Tax Identification Number (PTIN)

    Required for any paid preparer who prepares or assists in preparing federal tax returns for clients. If your bookkeeping practice includes any federal tax return preparation, you must obtain and renew your PTIN annually. Bookkeeping-only services (no tax return preparation) do not require a PTIN.

    Official government source

    FreeImmediate (online at IRS.gov)

State of Oregon

2 stops

  1. Oregon Business Registration

    Bookkeeping businesses structured as an LLC, corporation, or partnership must register with the Oregon Secretary of State Corporation Division. Sole proprietors operating under a trade name must register an assumed business name (ABN) with the Secretary of State ($50, renewed every two years) — Oregon has no county-level DBA filing. An LLC is commonly used for liability protection.

    Official government source

    $100 (LLC or corporation filing fee); $50 (assumed business name)1–5 business days (online filing)

  2. Oregon Board of Tax Practitioners — Tax Preparer Registration (if applicable)

    Oregon requires a license from the Oregon Board of Tax Practitioners to prepare Oregon personal income tax returns for compensation. If your bookkeeping services include preparing individual or business income tax returns, you must register annually. Bookkeeping-only services (recording transactions, reconciling accounts, generating financial statements) that do not involve tax preparation are generally exempt.

    Official government source

    $75–$150/year2–4 weeks (application and background check)

City of Portland / Multnomah County

2 stops

  1. City of Portland Business License Tax Registration (Revenue Division)

    Portland has no flat-fee general business license. All businesses operating in Portland - including sole proprietors and home-based businesses - must register for the City of Portland Business License Tax with the Revenue Division within 60 days of starting business. Registration is free. The tax is 2.6% of net business income with a $100 minimum, filed annually on a combined return with the Multnomah County Business Income Tax (2% of net income; gross receipts under $100,000 are exempt from the county tax). Businesses with gross receipts under $75,000 (tax years beginning in 2026; rising to $100,000 in 2027) are exempt from the city tax but must still register. The Metro Supportive Housing Services 1% business income tax applies only to businesses with gross receipts over $5 million.

    Official government source

    Free to register; no annual license fee. Tax: 2.6% of net income ($100 minimum) only if gross receipts exceed $75,000 (2026 threshold; $100,000 from 2027)1–2 weeks

  2. Portland Home Occupation Rules (Type A - no permit for most bookkeepers)

    Portland does not require any permit for a Type A home occupation - working from home with no employees and no customers coming to the site, which covers most home-based and online bookkeeping businesses. You must simply follow the zoning code's home occupation standards (no exterior signage, limited exterior evidence of the business). Only if clients or an employee come to your home do you need a Type B Home Occupation Permit from Portland Permitting & Development (one employee per shift, up to 15 customers per day).

    Official government source

    $0 for Type A (no permit). Type B permit fee per the application - verify with Portland Permitting & Development1–3 weeks

Terminus

Open for business — est. $150–$450 · 1–3 weeks to register business and obtain all required licenses

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