Skip to content

Taxes In Oregon

Oregon Tax Rates, Collections, and Burdens

How does Oregon’s tax code compare? Oregon has a graduated state individual income tax, with rates ranging from 4.75 percent to 9.9 percent. There are also jurisdictions that collect local income taxes. Oregon has a graduated corporate income tax, with rates ranging from 6.6 percent to 7.6 percent. The state levies a gross receipts tax. Oregon does not have a state sales tax. Oregon has a 0.77 percent effective property tax rate on owner-occupied housing value.

Oregon has an estate tax. Oregon has a 40 cents per gallon gas tax rate and a $3.33 cigarette excise tax rate. The State of Oregon collects $6,498 in state and local tax collections per capita. Oregon has $10,214 in state and local debt per capita and has an 88 percent funded ratio of public pension plans. Overall, Oregon’s tax system ranks 28th on our 2024 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Oregon is no exception. The first step towards understanding Oregon’s tax code is knowing the basics. How does Oregon collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2024: How Does Your State Compare?

Stay informed on the tax policies impacting you.

Subscribe to get insights from our trusted experts delivered straight to your inbox.

Subscribe

See Related Articles

Tax Data by State

Get facts about taxes in your state and around the U.S.

Explore Data

State Tax Data

Individual Taxes

Top Individual Income Tax Rate
9.9%See Full Study
State Local Individual Income Tax Collections per Capita
$2650Rank: 7
State and Local Tax Burden
10.8%Rank: 40See Full Study

Business Taxes

Top Corporate Income Tax Rate
7.60%See Full Study
State Business Tax Climate Index Ranking
28See Full Study

Sales Taxes

State Sales Tax Rate
Does Not Have State Sales Tax RateRank: See Full Study
State Gasoline Tax Rate (cents per gallon)
40.00¢Rank: 10
State Cigarette Tax Rate (dollars per 20-pack)
$3.33Rank: 7

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.77%Rank: 24
State and Local Property Tax Collections Per Capita
$1816Rank: 21

All Related Articles

Taxpayers Shoulder a Heavy Burden for Sports Stadium Subsidies

Taxpayers Shoulder a Heavy Burden for Sports Stadium Subsidies

Sports stadium subsidies are salient political gimmicks designed to appear as if politicians are providing tangible benefits to taxpayers. The empirical evidence shows repeatedly that stadium subsidies fail to generate new tax revenue and new jobs or attract new businesses.

6 min read
Real property taxes in Europe property tax rates 2024

Real Property Taxes in Europe, 2024

High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.

3 min read
Online sports betting tax rates by state 2024

Online Sports Betting Taxes by State, 2024

Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.

3 min read
2024 state and local tax ballot measures details analysis and tax ballot measure results

State Tax Ballot Measures to Watch in 2024

Taxes are on the ballot this November—not just in the sense that candidates at all levels are offering their visions for tax policy, but also in the literal sense that voters in some states will get to decide important questions about how their states raise revenue.

9 min read