Taxes in Oregon
Every state-level tax in Oregon, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Oregon collects no state sales tax, so the revenue picture here rests on other sources. Its estate tax stands out sharply: estates above $1,000,000 face a top rate of 16%, and that threshold is the lowest in the nation, unchanged since 2001. That low bar means more estates fall within reach of the tax than in any other state. Beyond this, the data offers little to identify what actually funds Oregon's government, so no single alternative tax emerges as the state's clear fiscal backbone.
State income tax
9.90% 4 brackets · graduated.
Local income tax: Portland levies a transportation district income tax of 4%. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 0.00%. State rate 0.00% plus an average 0.00% local.
Estate & inheritance tax
Oregon taxes estates over $1,000,000 at a top rate of 16%.
Real estate transfer tax
Oregon levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
Oregon levies a cigarette tax of $3.33 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Oregon levies a gas tax of 40.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Oregon levies a beer tax of $0.084 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Oregon levies a wine tax of $0.670 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Oregon levies a spirits tax of $22.860 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.75%. Compare counties below for local rates.
Counties in Oregon by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Gilliam County | 1.01% | $189,300 |
| Multnomah County | 0.96% | $552,700 |
| Benton County | 0.95% | $513,000 |
| Umatilla County | 0.91% | $282,600 |
| Linn County | 0.87% | $376,400 |
| Clackamas County | 0.85% | $611,000 |
| Marion County | 0.84% | $416,400 |
| Washington County | 0.84% | $588,000 |
| Union County | 0.83% | $294,600 |
| Lane County | 0.82% | $430,600 |
| Lincoln County | 0.81% | $410,800 |
| Morrow County | 0.81% | $240,400 |
| Harney County | 0.80% | $242,100 |
| Polk County | 0.80% | $454,700 |
| Baker County | 0.78% | $285,600 |
| Wasco County | 0.77% | $367,400 |
| Sherman County | 0.75% | $211,800 |
| Malheur County | 0.75% | $248,900 |
| Columbia County | 0.74% | $421,600 |
| Jackson County | 0.74% | $430,200 |
| Grant County | 0.73% | $229,700 |
| Yamhill County | 0.73% | $471,700 |
| Lake County | 0.71% | $219,500 |
| Wheeler County | 0.69% | $272,400 |
| Jefferson County | 0.69% | $374,200 |
| Clatsop County | 0.69% | $468,300 |
| Coos County | 0.68% | $337,800 |
| Crook County | 0.64% | $467,000 |
| Klamath County | 0.62% | $280,400 |
| Douglas County | 0.61% | $310,300 |