City Gig Tax Guide
Portland, Oregon Gig Worker Taxes
Gig workers in the Portland area can face two local personal income taxes that most of the country has never heard of — the Metro Supportive Housing Services tax and Multnomah County's Preschool for All tax — on top of Oregon's state income tax and the federal 15.3% self-employment tax. The good news: both only kick in above income thresholds. Here's how they work.
← Part of the complete Gig Worker Taxes guideHow gig taxes work for Portland workers
You're an independent contractor — nothing is withheld
Gig platforms pay you as a 1099 contractor, not an employee, so no income or payroll tax comes out of your payouts. You're responsible for setting aside and paying your own taxes.
Federal self-employment tax is 15.3%
That's 12.4% Social Security + 2.9% Medicare on your net earnings — the employer-plus-employee share that a regular job would split with you. It applies in every state, on top of federal income tax.
Federal income tax applies to your net profit
After deductions, your net gig profit is added to your other income and taxed at your federal rate. You can deduct half of your self-employment tax when figuring federal income tax.
Report all income — even without a 1099
You must report every dollar you earn whether or not a platform sends a 1099-NEC or 1099-K. Reporting thresholds for the forms change year to year; your obligation to report does not.
Does Portland have local taxes for gig workers?
Yes — the Portland area has two local personal income taxes beyond Oregon's state income tax. The Metro Supportive Housing Services (SHS) tax funds homeless services across the Portland metro area, and Multnomah County's Preschool for All (PFA) tax funds preschool. Both apply to your income, including net gig earnings, if you live in the jurisdiction (or earn income sourced there).
Crucially, both taxes only apply to income above set thresholds — they're aimed at higher earners, so a gig worker with income below the threshold generally owes neither, and above it the tax applies only to the portion over the threshold. The thresholds and rates change, so check whether your income reaches them.
These local taxes stack on top of Oregon's state income tax (one of the higher state rates) and the federal 15.3% self-employment tax. They're administered by the City of Portland's Revenue Division, which collects both the Metro and Multnomah County taxes — confirm current thresholds, rates, and filing with them or a tax professional.
This Metro SHS & Multnomah PFA taxes is a local tax on top of federal and Oregon state tax — the 15.3% federal self-employment tax is the same everywhere, and your state tax is a separate layer.
What Portland gig workers can deduct
Business mileage
Every mile driven while online or on a job, deducted at the IRS standard mileage rate. Usually the single largest deduction — keep a contemporaneous log.
Phone & data
The business-use percentage of your phone and data plan — you cannot accept jobs without it.
Supplies & equipment
Insulated bags, phone mounts, chargers, and other gear bought specifically for the work.
Tolls & parking
Tolls and parking paid while working are deductible (ordinary commuting tolls are not).
The same deductions that lower your federal and state tax also lower the net profit your local tax is figured on. Keep a contemporaneous mileage log and save receipts either way.
Quarterly estimated taxes
Because no tax is withheld from your payouts, the IRS expects you to pay as you go through quarterly estimated payments rather than one lump sum in April. If you expect to owe $1,000 or more in federal tax for the year, paying quarterly avoids an underpayment penalty.
Federal estimated payments are generally due around April 15, June 15, September 15, and January 15 of the following year. Oregon expects its own state estimates on a comparable schedule, and Portland's local tax may have its own filing and payment requirements — see the city and state resources below for the exact forms and due dates.
Frequently asked questions
What local income taxes does Portland have?
Two: the Metro Supportive Housing Services (SHS) tax across the Portland metro area, and Multnomah County's Preschool for All (PFA) tax. Both are personal income taxes that apply to net gig earnings above set thresholds, on top of Oregon state income tax and federal tax.
Do all Portland gig workers owe these local taxes?
No. Both the Metro SHS and Multnomah PFA taxes only apply to income above set thresholds aimed at higher earners, so a gig worker with income below the threshold generally owes neither. Above the threshold, only the portion over it is taxed. Confirm the current thresholds with the Portland Revenue Division.
Who administers the Metro and Preschool for All taxes?
The City of Portland's Revenue Division administers and collects both the Metro Supportive Housing Services tax and the Multnomah County Preschool for All tax, separately from your Oregon state return. They're the place to confirm thresholds, rates, and filing requirements.
Are these on top of Oregon state income tax?
Yes. The Metro SHS and Multnomah PFA taxes are local taxes that apply in addition to Oregon's state income tax (one of the higher state rates) and the federal income and 15.3% self-employment taxes.
How much should I set aside for taxes in Portland?
Beyond the common 25–30% for federal income tax and the 15.3% self-employment tax, Oregon's state income tax is relatively high, and high earners may owe the Metro and Multnomah local taxes too. Use the Tax Set-Aside calculator and confirm current rates and thresholds with the state and the Portland Revenue Division.
Authoritative resources
Federal (IRS)
- IRS: Self-Employed Individuals Tax Center ↗
- IRS: Self-Employment Tax (Social Security and Medicare) ↗
- IRS: Estimated Taxes ↗
- IRS: Standard Mileage Rates ↗
Portland & Oregon tax agencies
Free calculators
Stop guessing what you owe
UnifyOne tracks your gig earnings, mileage, and tax set-aside automatically — so quarterly taxes in Portland are never a surprise.
This guide is educational information, not tax advice. Federal, state, and local tax rules, rates, thresholds, and the IRS standard mileage rate change yearly — confirm current figures with the IRS, the Oregon tax agency, the Portland revenue office, or a qualified tax professional for your situation.