Tutoring 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 — No Tutoring License Required

   Oregon does not require a state license or certification for private tutors. Tutoring is an unregulated profession in Oregon. No teaching certificate is required for private tutoring.

   Official government source

   N/A·N/A

   N/A

   N/A

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

   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. Home Occupation Permit (Type A or B, if students visit)

   Portland's zoning code allows home-based tutoring as a home occupation. Type A is the most restrictive (no customers visiting). If students come to your home, you need a Type B Home Occupation Permit, which allows one employee and up to 15 customers per day. Type B requires a permit from Portland Bureau of Development Services.

   Official government source

   $95–$350 (Type B permit)·2–4 weeks

   $95–$350 (Type B permit)

   2–4 weeks

Official Sources

• Portland.gov — Home Occupation Permit
• Portland Revenue — Business Taxes and Licenses
• Oregon Department of Education

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