Massage Therapy Business Permit Requirements in Portland, OR

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC/corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Oregon Licensed Massage Therapist (LMT) License

   Oregon requires massage therapists to be licensed by the Oregon Board of Massage Therapists. Requirements include 625 hours of approved education (including at least 200 hours of health sciences), passing a Board-approved national exam (such as the MBLEx) plus the Oregon jurisprudence exam, and a fingerprint background check. Licenses are renewed every two years.

   Official government source

   Approximately $135 in Oregon application fees + $265 MBLEx exam fee (verify current amounts with the Board)·4–8 weeks

   Approximately $135 in Oregon application fees + $265 MBLEx exam fee (verify current amounts with the Board)

   4–8 weeks

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 (online application)

   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 (online application)

2. Multnomah County Business Income Tax Registration

   Businesses operating in Multnomah County must register for the Combined Tax Registration (city and county). This covers both Portland Business License Tax and Multnomah County Business Income Tax.

   Official government source

   Combined with city license registration; tax rates apply to net income·1–2 weeks

   Combined with city license registration; tax rates apply to net income

   1–2 weeks

3. Portland Zoning / Certificate of Occupancy (massage)

   Verify with Portland Permitting & Development (PPD, formerly BDS) that your location's zone allows personal-service ('Retail Sales And Service') use - massage is generally allowed in Portland's commercial zones (CM1-3, CE, CX). A permit is required for tenant improvements or a change of the building's use or occupancy classification; a space already approved for the same use needs no new Certificate of Occupancy.

   Official government source

   Zoning inquiry: free; permit fees valuation-based if work or change of occupancy is needed·2–4 weeks

   Zoning inquiry: free; permit fees valuation-based if work or change of occupancy is needed

   2–4 weeks

Official Sources

• Oregon Board of Massage Therapists
• City of Portland — Business License
• Portland Bureau of Development Services

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