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Portland Metro Supportive Housing Services Income Tax

With the goal of ending the homelessness issue in Portland, the Revenue Division is administering the Metro Supportive Housing Services Income Tax to provide funding for housing assistance and related services.

The Portland Metro Supportive Housing Services (SHS) Income Tax program will be funded by personal income tax via employee payroll deductions which went into effect voluntarily January 1, 2021, and mandatory beginning January 1, 2022. Zenefits supports this tax per agency requirements effective January 1, 2022.

More detailed information on this tax can be found on the Oregon Metro site here, or on the Oregon Department of Revenue agency website here.


This new tax will be added to the existing agency, Oregon Department of Revenue. There will be a new line item for the Portland Metro Supportive Housing Services Income Tax. By default, residents of Portland will be subject to the tax calculation. 


This tax is applicable to residents of the Metro Tax Jurisdiction. For non-residents, income sourced within the Metro Tax Jurisdiction will be subject to this tax. 

This tax program is funded by a 1% personal income tax owed by employees with Metro Tax income above $125,000 if filing single, or $200,000 if filing jointly who live within the Metro Tax Jurisdiction (including for only a portion of the year), work in Metro, or have income from Metro sources even if they are a non-residents.

Employees may choose to change their opt in/out status if they wish to pay this tax outside of payroll directly to the agency, or via their spouse’s payroll as applicable. If employees choose to change their opt in status, they must do so directly via the opt in/out form provided by the state. Employers may not opt in or out on behalf of their employees directly or penalties may be incurred. This tax will reconcile on employee personal Annual Withholding Reconciliation returns, which will outline any differences in withholding throughout the year.



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