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Oregon
By the Numbers

Oregon Below is a snapshot of key features of Oregon's tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 5% - 9.9%
  • Standard Deduction: $2,115 ($4,230 for Married Couples) (2014)
  • Personal Exemption: Per Exemption Credit=$191 (2014)
  • Dependent Exemption: None
  • Earned Income Tax Credit (EITC): 8% Refundable
  • Deduction for federal income taxes paid
  • Notable pass-thru business income preference
  • Personal exemption credit phases out for upper-income taxpayers
Corporate Income Tax Features (2015)
  • 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 (2015)
  • 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 (2015)
  • 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 (2015)
  • Gasoline Tax Rate (per gallon): $0.311
  • Diesel Tax Rate (per gallon): $0.303
  • Cigarette Tax Rate (per pack): $1.31
  • 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 January 13, 2015

Sources & Glossary