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Oregon State Taxes

Quick Tax Facts

  • income tax wallet icon Income Tax: 4.75% – 9.90%
  • sales tax - credit card icon State Sales Tax: 0%
  • property tax - house icon Median Property Tax: $2,241


Oregon is known for its breathtaking natural beauty. From volcanic peaks to blissful beaches, there’s something for every nature-lover. Another attractive thing about the state – no sales tax! Unfortunately, the housing market has skyrocketed which can make moving there a bit expensive. Worst of all, Oregon comes in at #1 for most taxes on those making over $75,000.

Oregon Income Tax

Oregon’s progressive tax rate ranges from 4.75% to 9.90%. The amount you pay is based on your taxable income and filing status.

2023 Oregon Tax Rates – Single or Married Filing Separately
Taxable IncomeTax Rate
$0 – $4,0504.75%
$4,051 – $10,200$192 plus 6.75% over $3,750
$10,201 – $125,000$607 plus 8.75% over $9,450
Over $125,000$10,652 plus 9.9% over $125,000
2023 Oregon Tax Rates – Married Filing Jointly, Head of Household or Surviving Spouse
Taxable IncomeTax Rate
$0 – $8,1004.75%
$8,101 – $20,400$385 plus 6.75% over $7,500
$20,401 – $250,000$1,215 plus 8.75% over $18,900
Over $250,000$21,305 plus 9.9% over $250,000

Who Must File?

Full-year residents must file an Oregon income tax return (Form OR-40) if their income exceeds the amount shown in the chart below for their filing status.

Oregon Full-Year Resident Filing Requirements
Filing StatusNumber of boxes checked on line 17 of OR-40Gross Income
Married Filing Jointly0$14,605
Married Filing Jointly1$15,605
Married Filing Jointly2$16,605
Married Filing Jointly3$17,605
Married Filing Jointly4$18,605
Married Filing Separately0$7,305
Married Filing Separately1$8,305
Married Filing Separately2$9,305
Head of Household0$9,165
Head of Household1$10,365
Head of Household2$11,565
Qualifying Surviving Spouse0$10,180
Qualifying Surviving Spouse1$11,180
Qualifying Surviving Spouse2$12,180

Those who can be claimed as a dependent on another taxpayer’s return must also file if they have gross income over $1,150.

Part-Year and Nonresidents

Part-year and nonresidents must file if their income exceeds the thresholds below:

2023 Oregon Filing Requirements (Part-Year & Nonresidents)
Filing StatusGross Income
Married Filing Jointly$5,210
Married Filing Separately (if spouse claims standard deduction)$2,605
Married Filing Separately (if spouse itemizes)$0
Head of Household$4,195
Qualifying Surviving Spouse$5,210

Part-year residents should use Form OR-40-P. Nonresidents should file using Form OR-40-N.

Oregon Sales Tax

Oregon doesn’t have a general sales tax, but it does have a vehicle use tax that applies to new vehicles purchased in the state. Oregon residents who purchase a new vehicle outside of the state are assessed a privilege tax. This tax must be paid before the vehicle can be titled and registered in Oregon.

Oregon Property Taxes

Oregon property taxes are average when compared to other states. Homeowners generally pay .87% of a property’s assessed fair market value.

Currently, the median property tax bill in Oregon is approximately $2,241 (based on a median home value of $257,400). Clackamas County has the highest property tax at an average of $2,814. The lowest amount is $956 in Gilliam County.

Oregon Property Tax






Yearly Cost Per Resident

Oregon Tax Holidays

There are no sales tax holidays scheduled in Oregon at this time.

Oregon Tax Resources

If you need assistance preparing your Oregon state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.

You can also visit the Oregon Department of Revenue website for additional resources.