Oregon
What's New
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blog
May 22, 2018Most States Have Raised Gas Taxes in Recent Years
State tax policy can be a contentious topic, but in recent years there has been a remarkable level of agreement on one tax in particular: the gasoline tax. Increasingly, state…
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blog
June 21, 2017State Rundown 6/21: Crunch Time for Many States with New Fiscal Year on Horizon
This week several states rush to finalize their budget and tax debates before the start of most state fiscal years on July 1. West Virginia lawmakers considered tax increases as…
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ITEP Work in Action
June 21, 2017Oregon Center for Public Policy: Reason to Hope for a Commercial Activities Tax (CAT) Accompanied by a CAT Fairness Credit
The CAT Fairness Credit would be a credit on personal income taxes based on family size and income. It would cost about the same as the combined impact of the…
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ITEP Work in Action
June 9, 2017Oregon Center for Public Policy: Commercial Activities Tax Fairness Credit Would Strengthen the Tax Reform Package
Analysis by the Institute on Taxation and Economic Policy (ITEP) shows that, all else being equal, a tax reform package with a CAT Fairness Credit would be more progressive than… -
ITEP Work in Action
April 27, 2017Oregon Center for Public Policy: State corporate income taxes continue to shrink
As Oregon lawmakers consider raising corporate taxes to prevent cuts to schools and other public services, a new report finds that many of the nation’s largest corporations are paying little… -
ITEP Work in Action
April 17, 2017Oregon Center for Public Policy: Undocumented Workers Pay Millions in Oregon Taxes and Would Pay Millions More Under Immigration Reform
Undocumented Oregonians pay taxes. The millions in taxes they pay to help fund schools and other public services that strengthen Oregon’s economy. Oregon would collect even more tax revenue under…
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ITEP Work in Action
October 21, 2015Oregon Center for Public Policy: Hundreds of Corporations Escape the Minimum Tax
Although Oregon has a minimum income tax for corporations, 492 corporations paid less than the minimum in tax year 2012.Some corporations paid nothing at all.When corporations avoid the minimum… -
brief
June 24, 2015Pay-Per-Mile Tax is Only a Partial Fix
Read this report in PDF form Introduction For years, academics and transportation experts have been discussing the possibility of taxing drivers for each mile they travel on the nation’s roads. … -
ITEP Work in Action
June 15, 2015Oregon Center for Public Policy: Immigration Reform Would Boost Oregon State and Local Budgets
How much do undocumented Oregonians contribute in state and local taxes? A recent report by the Institute on Taxation and Economic Policy (ITEP) estimated that 124,000 undocumented Oregonians paid more…
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 5% - 9.9% |
| Standard Deduction |
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| Personal Exemption | Per Exemption Credit=$191 (2014) |
| Dependent Exemption | None |
| Earned Income Tax Credit (EITC) | 8% Refundable |
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | Notable pass-thru business income preference |
| Income Level at Which Top Rate Applies | Personal exemption credit phases out for upper-income taxpayers |
| Combined Reporting | 6.60% - 7.60% |
| Apportionment Factor (Payroll) | $250,000 |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 0% |
| 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) | |
|---|---|
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| 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
RESOURCES
State Tax & Revenue Information
- Oregon Department of Revenue - Research & Statistical Reports
- Oregon Department of Administrative Services - Chief Financial Office
- Oregon Department of Administrative Services - Office of Economic Analysis - Revenue Forecast
- Oregeon State Legislature - Legislative Revenue Office