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Taxes In Oregon

Oregon Tax Rates, Collections, and Burdens

How does Oregon’s tax code compare? Oregon has a graduated individual income tax, with rates ranging from 4.75 percent to 9.90 percent. There are also jurisdictions that collect local income taxes. Oregon has a 6.60 percent to 7.60 percent corporate income tax rate and levies a gross receipts tax. Oregon does not have a state sales tax and does not levy local sales taxes. Oregon’s tax system ranks 24th overall on our 2023 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: How Does Your State Compare?

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Tax Data by State

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
9.9%See Full Study
State Local Individual Income Tax Collections per Capita
$2651Rank: 6
State and Local Tax Burden
11.1%Rank: 40See Full Study

Business Taxes

Top Corporate Income Tax Rate
7.60%See Full Study
State Business Tax Climate Index Ranking
24See 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)
38.83¢Rank: 12
State Cigarette Tax Rate (dollars per 20-pack)
$3.33Rank: 7

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.93%Rank: 24
State and Local Property Tax Collections Per Capita
$1730Rank: 21

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