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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?

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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
$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

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2019 State Business Tax Climate Index

2019 State Business Tax Climate Index

Our 2019 State Business Tax Climate Index compares each state on over 100 variables including corporate, individual, property, and sales taxes. How does your state rank?

17 min read