Oregon State Taxes

Staff Reports
by Staff Reports


Oregon State Tax ― Personal Income Tax

The personal income tax in Oregon is imposed at the following rates:

  • 5% on the first $3,050 of taxable income
  • 7% on taxable income between $3,051 and $7,600
  • 9% on taxable income between $7,601 and $125,000
  • 10.8% on taxable income between $125,001 and $250,000
  • 11% on taxable income of $250,001 or more

Oregon State Tax ― Corporate Tax

There are 2 types of corporate tax in Oregon: Corporate Excise Tax and Corporate Income Tax. The “corporate excise tax” is imposed on the net income of corporations for the privilege of doing business in Oregon. The “corporate income tax” is imposed on corporations not doing business in the state, but with income from Oregon sources. The corporate tax rates are 6.6% on the first $250,000 of taxable income, and 7.9% on taxable income of $250,001 or more. The minimum tax a corporation can pay is $10.

Oregon State Tax ― Sales & Use Tax

Oregon does not impose a sales, use, or transaction tax.

Oregon State Tax ― Property Tax

Property taxes are mainly assessed and collected by local county officials. All privately-owned real property, personal property used for business purposes, and manufactured homes are subject to taxation. Intangible personal property (e.g., stocks, bonds and notes), personal belongings, and household furnishings are generally exempt from tax. Taxes are based on a rate per $1,000 of a property’s assessed value. For more information about property tax, contact your local assessor’s office.

Oregon State Tax Forms

Form 40 (Oregon Individual Income Tax Return – Long Form)
Form 40S (Oregon Individual Income Tax Return – Short Form)
Form 40N (Individual Income Tax Return for Nonresidents)
Form 40P (Individual Income Tax Return for Part-Year Residents)
Form 40-EXT (Application for Automatic Extension of Time to File Oregon Individual Income Tax Return)
Form 40-ESV (Oregon Estimated Income Tax Payment Voucher)
Form 40-V (Oregon Income Tax Payment Voucher)
Form 20 (Oregon Corporation Excise Tax Return)
Form 20-I (Oregon Corporation Income Tax Return)

Oregon State Tax Resources

Oregon Department of Revenue: www.oregon.gov/DOR

Oregon State Tax Forms and Publications: www.oregon.gov/DOR/forms

Oregon Department of Revenue Electronic Services (electronic filing): www.oregon.gov/DOR/ESERV/elect-filing

Oregon Department of Revenue Electronic Services (electronic payment): www.oregon.gov/DOR/ESERV/epayments

Check the status of your Oregon state tax refund online: secure.dor.state.or.us/refund

Oregon Property Tax – County Webpages and Phone Numbers: www.oregon.gov/DOR/PTD/County

2010 Calendar – Property Assessment and Taxation Procedures: www.oregon.gov/DOR/docs/PTD-calendar