Oregon State Taxes
Quick Tax Facts
Income Tax: 4.75% – 9.90%
State Sales Tax: 0%
Median Property Tax: $2,241
Overview
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 Income | Tax Rate |
|---|---|
| $0 – $4,050 | 4.75% |
| $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 Income | Tax Rate |
|---|---|
| $0 – $8,100 | 4.75% |
| $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 Status | Number of boxes checked on line 17 of OR-40 | Gross Income |
|---|---|---|
| Single | 0 | $7,305 |
| Single | 1 | $8,505 |
| Single | 2 | $9,705 |
| Married Filing Jointly | 0 | $14,605 |
| Married Filing Jointly | 1 | $15,605 |
| Married Filing Jointly | 2 | $16,605 |
| Married Filing Jointly | 3 | $17,605 |
| Married Filing Jointly | 4 | $18,605 |
| Married Filing Separately | 0 | $7,305 |
| Married Filing Separately | 1 | $8,305 |
| Married Filing Separately | 2 | $9,305 |
| Head of Household | 0 | $9,165 |
| Head of Household | 1 | $10,365 |
| Head of Household | 2 | $11,565 |
| Qualifying Surviving Spouse | 0 | $10,180 |
| Qualifying Surviving Spouse | 1 | $11,180 |
| Qualifying Surviving Spouse | 2 | $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 Status | Gross Income |
|---|---|
| Single | $2,605 |
| 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.
| Highest | $2814 |
|---|---|
| Median | $2241 |
| Lowest | $956 |
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.
- Find a Form
- Apply for an Extension
- Make a Payment
- Taxpayer Assistance: 503-378-4988 or 800-356-4222
