State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families. Go to the Kiplinger Tax Map Oregon Add to State Compare List | View List View State Compare List (0) selected | Compare up to 5 The Bottom Line Mixed Tax Picture Oregon's income tax bite is one of the biggest in the country. The lowest rate is 4.75% 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. More good news: Beaver State shoppers pay no sales tax at all. Property taxes are middle-of-the-road, too. Income Tax Range Low: 4.75% (on up to $3,600 of taxable income for single filers and up to $7,200 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)(Note: The dollar figures above are for the 2020 tax year, since the amounts for 2021 are not yet available.)A "kicker" tax credit is available for the 2021 tax year (the credit is possible only in odd-numbered years), because actual state revenues exceeded forecasted revenues by 2% or more over the two-year budget cycle. For 2021, the credit is equal to 17.341% of your 2020 Oregon tax liability before any credits.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 (40.83¢ per gallon effective January 1, 2022). Diesel: 38.06¢ per gallon (40.06¢ per gallon effective January 1, 2022). Sin Taxes Cigarettes: $3.33 per packCigars: 65% with a cap of $1 per cigarMoist snuff: $1.78 per ounce with a minimum of $2.14 per unit soldAll other tobacco: 65% of wholesale priceVapor products: 65% of wholesale priceBeer: $0.08 per gallonWine: $0.67 per gallon if up to 14% alcohol by volume, $0.77 per gallon if over 14% but less than 21% alcohol by volume, or $0.75 per gallon if over 21% alcohol by volume (the 14% threshold will be 16% starting in 2022)Liquor: $21.95 per gallonLiquor 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%.