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Oregon
By the Numbers

Oregon Below is a snapshot of key features of Oregon's tax system. (Scroll Down)
State & Local Revenue (FY10)
  • General Revenue, Own-Source (GROS): $21.9 billion
  • General Revenue as a Share of Income: 16.1%
  • Tax Revenue: $13.1 billion
  • Tax Revenue as Share of income: 9.7%
  • Personal Income Tax (Share of Tax Revenue): 37.7% (1 out of 51)
  • Corporate Income Tax (Share of Tax Revenue): 3.0 % ( 20 out of 51)
  • Sales & Excise Tax (Share of Tax Revenue): 10.0 % ( 51 out of 51)
  • Property Tax (Share of Tax Revenue): 37.6 % ( 16 out of 51)
  • Other Taxes (Share of Tax Revenue): 7.8 % (14 out of 51)
Personal Income Tax Features (2012)
  • Range of Tax Rates: 5% - 9.9%
  • Standard Deduction: $2,010 ($4,040 for Married Couples)
  • Personal Exemption: Per Exemption Credit=$182 (est.)
  • Dependent Exemption: None
  • Earned Income Tax Credit (EITC): 6% Refundable
  • Deduction for federal income taxes paid
  • Top rate falls to 9.9% for 2012 and thereafter
Corporate Income Tax Features (2012)
  • Range of Tax Rates: 6.60% - 7.60%
  • Income Level at Which Top Rate Applies: $250,000
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 0%
  • Apportionment Factor (Property): 0%
  • Apportionment Factor (Sales): 100%
Sales Tax Features (2012)
  • State Sales Tax Rate: N/A
  • Average Local Sales Tax Rate: N/A
  • Average Combined State & Local Sales Tax Rate: N/A
  • State Sales Tax Treatment of Groceries: N/A
  • Local Sales Tax Treatment of Groceries: N/A
  • Number of Services Taxed: 0 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
Property Tax Features (2012)
  • Assessed value increases capped at 3% per year.
  • School/non-school operating taxes limited to 0.5%/1% of market value, respectively.
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
Other Tax & Revenue Features (2012)
  • Gasoline Tax Rate (per gallon): $0.311
  • Diesel Tax Rate (per gallon): $0.303
  • Cigarette Tax Rate (per pack): $1.18
  • Estate or Inheritance Tax: Yes
  • Net Lottery Sales Per Capita: $84 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Multiple taxes

Last Updated October 4, 2012

Sources & Glossary