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Overview of Oregon Taxes

Oregon has a progressive income tax that ranks among the highest in the nation. The average effective property tax rate is the 24th highest rate in the country. Oregon has no sales tax.

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Your Income Taxes
Tax Type Marginal 
Tax Rate
Effective 
Tax Rate
Tax 
Amount
Federal
FICA
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Total Income Taxes
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Your Tax Breakdown
Income Tax $
Sales Tax $
Fuel Tax $
Property Tax$
Total Estimated Tax Burden $
Percent of income to taxes = %
Total Estimated Tax Burden
$
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Oregon state tax quick facts
  • Income tax: 5% - 9.9%
  • Sales tax: none
  • Property tax: 1.04% average effective rate
  • Gas tax: 31.07 cents per gallon of regular gasoline, 30.34 cents per gallon of diesel

The first thing to know about the state of Oregon’s tax system is that in includes no sales tax: neither state nor local tax authorities collect taxes on the sale of products or services. Instead, the state generates revenue with a statewide income tax of 5% to 9.9%, ranking among the highest in the nation. Local governments levy property taxes, and these too rank in the top half of U.S. states. The average Oregon homeowner pays $2,467 a year in property taxes, 16th highest in the country.

Oregon Income Tax

Oregon was one of the first western states to adopt a state income tax, enacting its current tax in 1930. It consists of four income tax brackets, with rates increasing from 5% to a top rate of 9.9%. That top marginal rate the third highest rate in the country. Very few taxpayers actually pay that however, as it applies only to taxpayers making at least $125,000 a year. The table below shows the full tax brackets and rates for the state income tax in Oregon.

Income Tax Brackets

Single Filers
Oregon Taxable IncomeRate
$0 - $3,3505.00%
$3,350 - $8,4007.00%
$8,400 - $125,0009.00%
$125,000+9.90%
Married, Filing Jointly
Oregon Taxable IncomeRate
$0 - $6,7005.00%
$6,700 - $16,8007.00%
$16,800 - $250,0009.00%
$250,000+9.90%
Married, Filing Separately
Oregon Taxable IncomeRate
$0 - $3,3505.00%
$3,350 - $8,4007.00%
$8,400 - $125,0009.00%
$125,000+9.90%
Head of Household
Oregon Taxable IncomeRate
$0 - $6,7005.00%
$6,700 - $16,8007.00%
$16,800 - $250,0009.00%
$250,000+9.90%

In calculating personal income taxes, Oregon relies heavily on the federal income tax structure. Oregon taxable income is equal to federal taxable income, with a limited number of additions and subtractions. The most common additions are for income taxes paid to other states and interest income from the government bonds of other states.

Some of the most common subtractions are for federal tax liability (up to $6,350), Social Security benefits, federal pension income, contributions made to an Oregon 529 College Savings Network account (up to $2,265, or $4,350 for joint filers) and for interest and dividends on U.S. government obligations (savings bonds and Treasury bills, for example).

There are also a number of state tax credits available to taxpayers in Oregon. Some of the most commonly claimed credits are listed below.

  • The child and dependent care credit is equal to a fraction of the federal credit, depending on income level.
  • The earned income credit is equal to 8% of the federal earned income credit.
  • The tax credit for political contributions is available to joint filers with taxable income of less than $200,000 and other filers with taxable income of less than $100,000.
  • The residential energy credit is available to homeowners who purchase energy efficient devices or install alternative energy sources in their home.
  • The retirement income credit is available to persons aged 62 or over.
  • The working family child care credit is available to taxpayers with at least $8,400 of earned income that are paying qualifying child care expenses.
  • The wolf depredation credit is available to the owners of livestock killed by a wolf.

Oregon Sales Tax

Oregon does not collect sales taxes of any kind, at the state or local level.

Oregon Property Tax

There are 1,200 local taxing districts in Oregon, with property tax rates varying between each one. Tax collections are managed primarily by the 36 counties in Oregon, which assess property and calculate taxes owed. Revenue from the property tax typically goes to support local services such as schools and law enforcement.

Statewide, the average effective property tax rate (annual property taxes as a percentage of home value) is 1.04%. This is the 24th highest rate in the country. Because of the inherently local nature of property tax collections in Oregon, rates vary significantly between counties. The lowest rate can be found in Curry County (0.6%) and the highest rate is in Linn County (1.22%).

Oregon Estate Tax

Oregon is one of a handful of states with an estate tax. Estates with a gross value of at least $1 million are required to file an estate tax return. Estates above that limit face the following rates on the value of the taxable estate.

Oregon Estate Tax Rates

Taxable EstateMarginal Rate
$1,000,000 - $1,500,00010.00%
$1,500,000 - $2,500,00010.25%
$2,500,000 - $3,500,00010.50%
$3,500,000 - $4,500,00011.00%
$4,500,000 - $5,500,00011.50%
$5,500,000 - $6,500,00012.00%
$6,500,000 - $7,500,00013.00%
$7,500,000 - $8,500,00014.00%
$8,500,000 - $9,500,00015.00%
$9,500,000+16.00%

Note that these are marginal rates, so they only apply to the portion of the estate falling within that bracket.

Oregon Cigarette Tax

The cigarette tax in Oregon is $1.31 per pack of 20 cigarettes. That is the 24th lowest cigarette tax in the country.

Oregon Capital Gains Tax

Capital gains in Oregon are subject to the normal personal income tax rates. That means capital gains can be taxed at a rate as high as 9.9%, depending on your total income. That is the third highest state capital gains tax rate in the U.S.

Oregon Alcohol Tax

While Oregon does not have a general sales tax, it does tax the she sale of alcohol. In fact, its total tax on liquor is among the highest in the U.S. at $22.73 per gallon. This is the 2nd highest liquor tax in the country, according to the Tax Foundation.

Photo credit: flickr
  • Oregon’s Crater Lake is 1,943 feet deep at its deepest point. That makes it the deepest lake in North America and the ninth deepest lake in the world.
  • The largest city in Oregon is Portland, which sits near (though not at) the confluence of the Willamette and Columbia rivers.
  • The Oregon Trail was a wagon trail used by approximately 400,000 settlers during the first half of the 19th century.

Places with the Lowest Tax Burden

Are you curious how your tax burden stacks up against others in your state? SmartAsset’s interactive map highlights the counties with the lowest tax burden. Scroll over any county in the state to learn about taxes in that specific area.

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Rank County Income Tax Sales Tax Property Tax Fuel Tax

Methodology

Where you live can have a big impact on both which types of taxes you have to pay each year and how much money you spend on them. SmartAsset calculated the amount of money a specific person would pay in income, sales, property and fuel taxes in each county in the country and ranked the lowest to highest tax burden.

To better compare income tax burdens across counties, we used the national median household income. We then applied relevant deductions and exemptions before calculating federal, state and local income taxes.

In order to determine sales tax burden we estimated that 35% of take-home (after-tax) pay is spent on taxable goods. We multiplied the average sales tax rate for a county by the household income less income tax. This product is then multiplied by 35% to estimate the sales tax paid.

For property taxes, we compared the median property taxes paid in each county.

For fuel taxes, we first distributed statewide vehicle miles traveled down to the county level using the number of vehicles in each county. We then calculated the total number of licensed drivers within each county. The countywide miles were then distributed amongst the licensed drivers in the county, which gave us the miles driven per licensed driver. Using the nationwide average fuel economy, we calculated the average gallons of gas used per driver in each county and multiplied that by the fuel tax.

We then added the dollar amount for income, sales, property and fuel taxes to rank the counties to calculate a total tax burden.

Sources: US Census Bureau 2015 American Community Survey, Government Sources, Avalara, American Petroleum Institute, GasBuddy, UMTRI, Federal Highway Administration, SmartAsset

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