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Office of Management & Finance

Revenue Division

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

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Arts Tax

Each Portland resident, age 18 and older, must file either:

  1. Arts Tax Return
    • One or more people in the household earn income above the federal poverty level and have $1,000 or more income (tax due);
      OR
    • You have less than $1,000 of income (do not include income from social security) but live with a spouse or parent that has income above the federal poverty level (no tax due);
      OR
    • Your income is only social security benefits, including disability benefits (no tax due)
  2. Request an Arts Tax Exemption
    • Your household is at or below the federal poverty level (all income, including social security, is counted to determine if you qualify) (no tax due)
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