State-by-State Guide to Taxes on Middle-Class Families
Tool | November 2020

Oregon State Tax Guide for Middle-Class Families

State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families.

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Oregon

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The Bottom Line
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Not Tax-Friendly

Oregon's income tax bite is one of the biggest in the country. The lowest rate is 4.9% and the highest 9.9%. However, the state has a provision called the "kicker": If too much money is collected in a given year, taxpayers will receive a partial refund in the next year. Beaver State shoppers pay no sales tax at all.

Income Tax Range

Low: 4.75% (on up to $3,450 of taxable income for single filers and up to $6,900 for married couples filing jointly)

High: 9.9% (on taxable income over $125,000 for single filers and over $250,000 for married couples filing jointly)

A "kicker" tax credit may be available on Oregon tax returns for odd-numbered years. The credit is authorized if actual state revenues exceed forecasted revenues by 2% or more over the two-year budget cycle.

Counties and special districts can also impose local income taxes.

Sales Tax

No state or local sales tax.

Real Property Taxes

In Oregon, the median property tax rate is $903 per $100,000 of assessed home value.

Motor Fuel Taxes

Gasoline: 38.83¢ per gallon.
Diesel: 38.06¢ per gallon.

Sin Taxes

Cigarettes: $1.33 per pack ($3.33 per pack beginning in 2021)
Cigars: 65% with a cap of $0.50 per cigar ($1 cap beginning in 2021)
Moist snuff: $1.78 per ounce with a minimum of $2.14 per unit sold
All other tobacco: 65% of wholesale price
Vapor products: 65% of wholesale price beginning in 2021

Beer: $0.08 per gallon
Wine: $0.67 per gallon
Liquor: $21.95 per gallon
Liquor tax is an estimate by the Distilled Spirits Council of the United States and published by the Tax Foundation.

Marijuana: 17% retail sales tax (some municipalities add 3% tax)

Annual Car Taxes and Fees

No annual vehicle tax or fee is imposed.

Estate and Inheritance Taxes

Oregon has an estate tax for estates valued at $1 million or more. Rates range from 10% to 16%.


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