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State taxes: Oregon

Taxes » Income Taxes » State Taxes » Oregon

Oregon has four income tax rates, from 5 percent to 9.9 percent. Oregon taxpayers can subtract from their state taxable income some or all of the federal tax they paid. More on Oregon taxes can be found in the tabbed pages below.

Personal income tax

Oregon collects state income taxes using a progressive, four-bracket system.

For single taxpayers and married couples filing separate returns:

  • 5 percent on the first $3,250 of taxable income.
  • 7 percent on taxable income between $3,251 and $8,150.
  • 9 percent on taxable income of $8,151 and $125,000. 
  • 9.9 percent on taxable income of $125,001 and above.

For married couples filing jointly, qualifying widow or widower and head-of-household taxpayers, the rates remain the same but the tax brackets are doubled.

Oregon personal income tax returns are due April 15 or the next business day if that date falls on a weekend or holiday.

In Oregon, registered domestic partners, or RDPs, are subject to the same tax statutes and regulations that apply to married filers. Just like a married couple, domestic partners may file jointly or separately. As an RDP, you can't file using the single filing status on your Oregon return.

Oregon also recognizes same-sex couples legally married in other jurisdictions as married for Oregon tax purposes.

Sales taxes

Oregon has no sales tax.

Personal and real property taxes

County assessors administer the assessment of most property. The Oregon Department of Revenue appraises certain large industrial sites for the counties. Each county assessor prepares his or her county's assessment roll, which is a listing of all taxable property as of Jan. 1 of each year.

Property subject to taxation includes all privately owned real property (land, buildings, and fixed machinery and equipment) and personal property used in a business.

There is no property tax on household furnishings, personal belongings, automobiles, crops, orchards or business inventories.

Some Oregon citizens might be eligible for deferral of property taxes on their residences. In these cases, the state will pay the property taxes, but will place a lien on the property and charge deferred lien fees. More information can be found on Oregon's tax website.

Inheritance and estate taxes

In 2012, the Oregon inheritance tax changed to the Oregon Estate Transfer tax. For deaths on or after Jan. 1, 2012, Form OR 706, Oregon Estate Transfer Tax Return, 150-104-001, instead of Form IT-1, Oregon Inheritance Tax Return, must be filed.

Oregon fiduciary income tax forms and instructions, as well as links to additional information on the state's inheritance and estate taxes, can be found on the state's tax website.

Other Oregon tax facts

Oregon participates in the Federal/State Electronic Filing program, which allows you to file your Internal Revenue Service return and Oregon return at the same time. The program also allows you to send your Oregon return separately. When you file electronically, your returns will be transmitted directly to the IRS. The IRS then sends the file on to the Oregon Department of Revenue for the processing of your Oregon return.

Oregon taxpayers can check the status of their state refunds online.

Oregon does not tax intangible property such as stocks, bonds or bank accounts.

For more information, visit the Oregon Department of Revenue Administration website.

To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.

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