Oregon Department of Revenue : Welcome Page : State of Oregon

Use the Oregon form that would have been used if the decedent were alive. The Oregon Individual Income Tax Return, Form OR-40, and instructions will help you determine which form to use. Read about military personnel filing requirements and American Indian filing information. You may be charged a service fee by the service provider if you choose this payment option.

Payroll Withholding and Transit

Complete an Oregon Business Registry Resale Certificate​ and give it to the out-of-state seller at the time of purchase. The seller may accept this certificate and exempt the transaction from their state’s sales/use/transaction tax, but they aren’t required to accept it. The tax must be paid before the vehicle can be titled and registered in Oregon. Make updates to addresses and phone numbers or change offsite payroll services using Revenue Online or the Business Change in Status form. For additional help, please see our videos on How to get a BIN on Revenue Online and How to submit a payroll tax contact change assets = liabilities + equity in Revenue Online. Register online for a BIN using the Revenue Online or by submitting a Combined Employer’s Registration form.

Federal Widower Filer Tax Tables

• E-filing is the fastest way to file your return and receive your refund.
• Oregon state tax can’t get any better when it comes to purchasing goods and services.
• Oregon has a graduated state individual income tax, with rates ranging from 4.75 percent to 9.9 percent.
• Each marginal rate only applies to earnings within the applicable marginal tax bracket.

While Oregon does not have a general sales tax, it does tax the sale of alcohol. Oregon has a tax on wine at 67 cents per gallon and beer is taxed at just eight cents per gallon. A .gov website belongs to an official government organization in the United States. It’s a very hardworking group of individuals who are genuinely passionate about small businesses. They are backed by successful founders like Balaji Srinivasan, Biz Stone(Twitter) and others. The following tax tables are supported by iCalculator™ US as part of the suite of free tax tools available in the US Tax HUB we provide for Oregon.

Oregon Tax Credits

In the mid-1970s, corporations contributed almost 19 percent of all income taxes collected by the state of Oregon. This relative decline of the corporate income tax has occurred despite an environment of strong corporate profits. This program allows you to electronically file both your oregon income tax federal and Oregon returns at the same time. If you’ve already filed your federal return, you can still electronically file your Oregon return using Oregon free fillable forms. File an Oregon income tax return for the decedent if they had enough income to require filing for the part of the year they were alive or if they’re entitled to a refund. Oregon’s maximum marginal income tax rate is the 1st highest in the United States, ranking directly below Oregon’s %.

• This means that neither state nor local authorities collect taxes on the sale of products or services.
• This means that taxpayers do not have to pay taxes on this income.
• Bankrate.com is an independent, advertising-supported publisher and comparison service.
• The State of Oregon collects $6,498 in state and local tax collections per capita.

What do I need to send to the Oregon Department of Revenue with my 2-D barcode return?

• Prepare and e-File your current Oregon Income Taxes here on eFile.com together with your Federal Income Tax Return.
• ​You’ll receive a registration notice, including yourOregon BIN, once the business is registered.
• ​2-D barcode filing is an alternative way to file an Oregon return on paper.
• The personal exemption is $249 each per taxpayer and eligible dependent.
• In Oregon, the average property tax rate as a percentage of assessed home value is 0.77% according to the Tax Foundation.
• The tax return form requires taxpayers to report their taxable income and any credits or deductions they are eligible to claim.

​Anytime you change your business structure, you must complete a new Combined Employer’s Registration form and send it to the Oregon Employment Department as a new BIN may be required. The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement. Oregon has a graduated state individual income tax ranging from 4.75% to 9.9%, according to the Bookkeeping for Veterinarians Tax Foundation.

• Local governments levy property taxes, and these come in right around U.S. averages.
• Download Publication OR-ESTIMATE​​, for more information about estimated personal income tax payments.
• For details on specific deductions available in Oregon, see the list of Oregon income tax deductions.
• Tax deductions are a reduction in the amount of income that is subject to taxation.
• Oregon’s state income tax brackets range from 4.75% to 9.9%, depending on your income and filing status.
• For income earned in 2024 and reported on tax returns filed in 2025, taxpayers are subject to the Oregon state tax rates shown in the table below.