Tax Foundation Forum: Making Sense of Profit Shifting has reached its midpoint. In this halftime report, we provide a synopsis of the first nine of the 18 interviews in the series. This two-part review summarizes the key...
The facts on Oregon's Tax Climate
9.9%Individual Income TaxTop rate
7.6%Corporate Income TaxTop rate
$1296Property Tax CollectionsPer Capita
Oregon's Individual Income Tax System
Oregon's personal income tax system consists of four brackets and a top rate of 9.9%. That rate ranks 3rd highest among states levying an individual income tax. Oregon's state and local income tax collections per person were $1500 in 2012 which ranked 5th highest nationally.
50-State Table of Individual Income Tax Rates
50-State Table of State Individual Income Tax Collections
50-State Table of State and Local Individual Income Tax Collections Per Capita
Oregon's Corporate Income Tax System
Oregon's corporate income tax system consists of two brackets and a top rate of 7.6%. That rate ranks 18th highest among states levying a corporate income tax. Oregon's state and local corporate income tax collections per person were $125 in 2012 which ranked 25th lowest nationally.
50-State Table of Corporate Income Tax Rates
50-State Table of State and Local Corporate Income Tax Collections Per Capita
50-State Table of State Corporate Income Tax Collections Per Capita
Oregon Sales and Excise Taxes
Oregon levies a 0% general sales or use tax on consumers, which is below the national median of 5.95%. Oregon's state and local governments collect $0 per person in general sales taxes and $456 per person in excise taxes, for a combined figure of $456, which ranks lowest nationally. Oregon's gasoline tax stands at 31.1¢ (14th highest nationally), while its cigarette tax stands at $1.31 (24th lowest nationally.)
50-State Table of State and Local General and Selective Sales Tax Collections Per Capita
Oregon Property Tax Collections Average
Oregon's state and local governments collected approximately $1296 per person in property taxes in 2012, which ranks 25th lowest nationally.
State and local property tax collections per capita by state
Tax Freedom Day Arrives on April 20th in Oregon
Tax Freedom Day is the day when Americans finally have earned enough money to pay off their total tax bill for the year. In 2014, Oregon taxpayers worked until April 20th (16th latest nationally) to pay their total tax bill. The Tax Freedom Days of neighboring states are: Washington, April 24th (ranked 9th latest nationally); Idaho, April 11th (ranked 15th earliest nationally); Nevada, April 8th (ranked 7th earliest nationally); and California, April 30th (ranked 4th latest nationally).
Oregon's State and Local Tax Burden In Line with National Average
Oregon's 2011 tax burden of 10.1% ranks 16th highest out of 50 states, and is above the national average of 9.8%. Oregon's taxpayers pay $3861 per capita in state and local taxes.
Oregon's State-Local Tax Burden, 1977-Present
Other States' State/Local Tax Burdens
Map of U.S. Showing all State's Burdens and Ranks
Historical Chart Comparing All States' State/Local Tax Burdens from 1977 to 2009
Oregon's 2015 Business Tax Climate Index Ranks 12
Oregon ranks 12th in the Tax Foundation's State Business Tax Climate Index. The Index compares the states in five areas of taxation that impact business: corporate taxes, individual income taxes, sales taxes, unemployment insurance taxes, and taxes on property, including residential and commercial property. The ranks of neighboring states are as follows: Washington, 11th, Idaho, 19th, Nevada, 3rd, and California, 48th.
State Business Tax Climate Index (full study)
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