Rules that apply to a sale in Portland
| Topic | What the rule says | Source |
|---|---|---|
| Local tax in Portland | Portland-area residents can owe two local income taxes on top of Oregon's 9.9%: Metro's Supportive Housing Services tax (1% of taxable income above $125,000 single / $200,000 joint, thresholds indexed) and, in Multnomah County, the Preschool for All tax (1.5% above the same thresholds, plus 1.5% more above $250,000 / $400,000). A sale gain counts as taxable income for both. | City of Portland Revenue Division - Personal income tax (Metro SHS and Preschool for All), City of Portland - Uniform administration of Metro and Multnomah County personal income taxes |
| Who may broker the sale (Oregon law) | Oregon's real estate licensing law is built around interests in real property (ORS 696.010); we found no separate business-broker license. Anyone brokering a real estate or lease interest that is part of your deal needs an Oregon real estate license. | |
| State income tax on the gain | Oregon's top individual income tax rate is 9.90% for 2026 (Tax Foundation); unless noted below, capital gains are taxed as ordinary income. | Tax Foundation - 2026 State Individual Income Tax Rates and Brackets |
What brokers in Portland charge
Main Street business brokers usually charge a success fee - a percentage of the sale price paid at closing - with a minimum fee; lower-middle-market M&A advisers often use tiered percentages and may charge an upfront retainer credited against the success fee. Few brokers publish their rates. Two that do: Empire Flippers (online businesses) charges 15% of the price up to $700,000, then 8% up to $5M and 2.5% above; Flippa charges a 10% success fee plus a listing fee. Use published schedules as a benchmark when you negotiate, and compare total cost if the deal does not close. See broker vs DIY for the fee math and our broker reviews.
How to vet a broker in Portland
- Check the license
There is no business-broker license to check in Oregon, so ask which licenses and credentials they hold and verify any real estate license if a lease or property is involved.
- Ask for closed deals like yours
How many businesses in your industry and size range did they close in the last two years, and at what share of asking price?
- Get every fee in writing
Success-fee percentage, minimum fee, any upfront, valuation or marketing fee, and whether buyers you bring trigger the fee.
- Limit exclusivity and the tail
Listing term (6-12 months is common) and the tail period after it ends during which a sale still owes a fee.
- Know who does the work
The person who pitches you should be the person who runs your deal.
- Know your number first
Run the valuation calculator so you can judge whether a broker’s suggested price is a listing tactic.
Selling a specific kind of business
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Frequently asked questions
Do business brokers in Portland need a license?
Oregon’s real estate licensing law is built around interests in real property (ORS 696.010); we found no separate business-broker license. Anyone brokering a real estate or lease interest that is part of your deal needs an Oregon real estate license.
Sources
- ORS 696.010 - Definitions (Oregon real estate) (accessed 2026-09-23)
- Tax Foundation - 2026 State Individual Income Tax Rates and Brackets (accessed 2026-09-23)
- City of Portland Revenue Division - Personal income tax (Metro SHS and Preschool for All) (accessed 2026-09-23)
- City of Portland - Uniform administration of Metro and Multnomah County personal income taxes (accessed 2026-09-23)
- Empire Flippers - Sell your online business (fees and requirements) (accessed 2026-09-23)
- Flippa - Pricing (accessed 2026-09-23)