Oregon

What's New



By the Numbers

Personal Income Tax Features
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
    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
    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
  • 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
    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