Payroll and Self-Employment Tax Information

Taxes that provide operating revenue for TriMet are administered and collected by the Oregon Department of Revenue.

Effective January 1, 2024, the tax rate increased to 0.8137% of the wages paid by an employer and the net earnings from self-employment for services performed within the TriMet District boundary. Employers should apply the new rate with their reporting related to wages for the first quarter of 2024. Self-employed individuals should use the new rate when first reporting earnings for 2024.

The Mass-Transit (TriMet) Tax is paid to the Oregon Department of Revenue and businesses will need to file using the EIN assigned by the IRS. The TriMet Tax is based on where the work is performed, and whether that location is within the TriMet District Boundary.

Employer Payroll Tax

Oregon employers are responsible for withholding the new statewide transit tax from employee wages. Starting July 1, 2018, the tax, which is one-tenth of 1 percent (or 0.001), must be withheld from the wages of Oregon residents — regardless of where the work is performed — as well as nonresidents performing services in Oregon.

Employers must also report and remit the taxes withheld quarterly (annually for domestic or agricultural employers). They also need to reconcile their quarterly or annual reports on their annual reconciliation return.

Employee Payroll Tax

Starting July 1, 2018, you’ll see a new item on your paystub for Oregon’s statewide transit tax. The tax is one-tenth of one percent (0.001), or $1 per $1,000.

Your employer will generally withhold the tax automatically — just like the personal income tax — so you shouldn’t need to do anything. (If you are an Oregon resident performing services outside Oregon for a non-Oregon employer, then you should ask your employer to withhold this tax from your wages as a courtesy — otherwise, you will be responsible for reporting and paying the tax yourself when you file your personal income tax return.) Unlike the personal income tax, there’s no withholding exemption for this tax.

Revenue from the statewide transit tax will go to expanding public transportation throughout Oregon. For more information on how the tax revenues will be used, take a look at the Oregon Department of Transportation’s Keep Oregon Moving page.

Learn more about the tax from the Oregon Department of Revenue.

TriMet District boundary

To find out if a business or property is located within the TriMet District boundary, check the interactive map or refer to the list of ZIP codes or boundary map below. If you have any questions, give us a call at 503-962-6466.

District Boundary Map

ZIP codes completely within the TriMet District

97003 97005 97068 97210 97219
97006 97077 97211 97220 97232
97008 97201 97212 97221 97233
97024 97202 97213 97222 97236
97027 97203 97214 97223 97239
97030 97204 97215 97225 97256
97034 97205 97216 97227 97258
97035 97206 97217 97229 97266
97036 97209 97218 97230 97267

ZIP codes partially within the TriMet District

97007 97022 97062 97089 97124
97009 97023 97070 97113 97140
97015 97045 97078 97080 97116
97224 97019 97060 97086 97123

Not all addresses associated with the zip codes listed above are subject to the TriMet Transit Tax. To verify if an address with one of these zip codes is subject to the TriMet Transit tax, please call 503-962-6466.

P.O. Box ZIP codes completely within the TriMet District

97075 97238 97280 97286 97293
97076 97240 97281 97290 97294
97207 97242 97282 97291 97296
97208 97268 97283 97292 97298
97228 97269      

Learn more