{"id":2235,"date":"2010-09-01T12:37:04","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/oregon-state-taxes"},"modified":"2025-02-11T10:52:27","modified_gmt":"2025-02-11T18:52:27","slug":"oregon-state-taxes","status":"publish","type":"post","link":"https:\/\/www.irs.com\/en\/oregon-state-taxes\/","title":{"rendered":"Oregon State Taxes"},"content":{"rendered":"<p><strong><br \/>\nOregon State Tax ? Personal Income Tax<\/strong><\/p>\n<p>The personal income tax in Oregon is imposed at the following rates:<\/p>\n<ul>\n<li> 5% on the first $3,050 of taxable income<\/li>\n<li> 7% on taxable income between $3,051 and $7,600<\/li>\n<li> 9% on taxable income between $7,601 and $125,000<\/li>\n<li> 10.8% on taxable income between $125,001 and $250,000<\/li>\n<li> 11% on taxable income of $250,001 or more<\/li>\n<\/ul>\n<p><strong>Oregon State Tax ? Corporate Tax<\/strong><\/p>\n<p>There are 2 types of corporate tax in Oregon: <em>Corporate Excise Tax<\/em> and <em>Corporate Income Tax<\/em>. The &#8216;corporate excise tax&#8217; is imposed on the net income of corporations for the privilege of doing business in Oregon. The &#8216;corporate income tax&#8217; is imposed on corporations <em>not<\/em> 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.<\/p>\n<p><strong>Oregon State Tax ? Sales &amp; Use Tax<\/strong><\/p>\n<p>Oregon does not impose a sales, use, or transaction tax.<\/p>\n<p><strong>Oregon State Tax ? Property Tax<\/strong><\/p>\n<p>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&#8217;s assessed value. For more information about property tax, contact your local assessor&#8217;s office.<\/p>\n<p><strong>Oregon State Tax Forms<\/strong><\/p>\n<p><span style=\"text-decoration: underline\">Form 40<\/span> (Oregon Individual Income Tax Return &#8216; Long Form)<br \/>\n<span style=\"text-decoration: underline\">Form 40S<\/span> (Oregon Individual Income Tax Return &#8216; Short Form)<br \/>\n<span style=\"text-decoration: underline\">Form 40N<\/span> (Individual Income Tax Return for Nonresidents)<br \/>\n<span style=\"text-decoration: underline\">Form 40P<\/span> (Individual Income Tax Return for Part-Year Residents)<br \/>\n<span style=\"text-decoration: underline\">Form 40-EXT<\/span> (Application for Automatic Extension of Time to File Oregon Individual Income Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form 40-ESV<\/span> (Oregon Estimated Income Tax Payment Voucher)<br \/>\n<span style=\"text-decoration: underline\">Form 40-V<\/span> (Oregon Income Tax Payment Voucher)<br \/>\n<span style=\"text-decoration: underline\">Form 20<\/span> (Oregon Corporation Excise Tax Return)<br \/>\n<span style=\"text-decoration: underline\">Form 20-I<\/span> (Oregon Corporation Income Tax Return)<\/p>\n<p><strong>Oregon State Tax Resources<\/strong><\/p>\n<p>Oregon Department of Revenue: <a href=\"http:\/\/www.oregon.gov\/DOR\/\" target=\"_blank\" rel=\"noopener nofollow\">www.oregon.gov\/DOR<\/a><\/p>\n<p>Oregon State Tax Forms and Publications: <a href=\"https:\/\/www.oregon.gov\/dor\/forms\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener nofollow\">oregon.gov\/dor\/forms\/Pages\/default.aspx<\/a><\/p>\n<p>Oregon Department of Revenue Electronic Services (electronic filing): <a href=\"https:\/\/www.oregon.gov\/dor\/programs\/individuals\/pages\/individuals-e-filing.aspx\" target=\"_blank\" rel=\"noopener nofollow\">horegon.gov\/dor\/programs\/individuals\/pages\/individuals-e-filing.aspx<\/a><\/p>\n<p>Oregon Department of Revenue Electronic Services (electronic payment): <a href=\"https:\/\/www.oregon.gov\/dor\/pages\/payments.aspx\" target=\"_blank\" rel=\"noopener nofollow\">oregon.gov\/dor\/pages\/payments.aspx<\/a><\/p>\n<p>Check the status of your Oregon state tax refund online: <a href=\"https:\/\/secure.dor.state.or.us\/refund\/index.cfm\" target=\"_blank\" rel=\"noopener nofollow\">secure.dor.state.or.us\/refund<\/a><\/p>\n<p>Oregon Property Tax &#8216; County Webpages and Phone Numbers: <a href=\"https:\/\/dasapp.oregon.gov\/statephonebook\/statephonebook.asp\" target=\"_blank\" rel=\"noopener nofollow\">dasapp.oregon.gov\/statephonebook\/statephonebook.asp<\/a><\/p>\n<p>2010 Calendar &#8216; Property Assessment and Taxation Procedures: <a href=\"http:\/\/www.oregon.gov\/DOR\/PTD\/docs\/PTD-calendar.pdf\" target=\"_blank\" rel=\"noopener nofollow\">www.oregon.gov\/DOR\/docs\/PTD-calendar<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35],"tags":[],"class_list":["post-2235","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2235","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/comments?post=2235"}],"version-history":[{"count":1,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2235\/revisions"}],"predecessor-version":[{"id":3304,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/posts\/2235\/revisions\/3304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media\/2236"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/media?parent=2235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/categories?post=2235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/en\/wp-json\/wp\/v2\/tags?post=2235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}