The Forest Products Harvest Tax (FPHT) applies to timber harvested from any land in Oregon, except most tribal lands. No distinction is made between timber harvested from private lands or government-owned lands. The first 25,000 board feet (25 MBF) of timber harvested by an owner each year are exempt.
The following are subject to this tax:
- Generally, any logs
or chips harvested.
- Logs scaled as utility grade or greater
and logs sold by the ton.
- Loads of chips unless they are made from logs that do not meet utility grade or
better, and the chips are to be used as "hog fuel."
We mail the forms for the FPHT return between
December and January based on the information provided on the
notification of operations filed with the Department of Forestry.
Returns are due by January 31 of the year following the harvest. Returns filed after this date will be assessed penalty and
interest. A 5 percent penalty is assessed for returns filed between
February 1 and April 30. Returns filed after April 30 receive a 25
The Oregon Legislature and the Oregon Forest Resources Institute (OFRI) board of directors develop the FPHT tax rates. These rates are applied to each 1,000 board feet (MBF).
|Period of Time
If you expect to owe $1,500 or more for the calendar year, you must make quarterly estimated tax payments by the due dates listed below. Estimated payments must be at least one quarter of your estimated tax for the calendar year.
|January – March
|April – June
|July – September
We’ll mail you an Estimate of Timber Tax Liability
coupon to submit with your payment if you owed more than $1,500 for the previous calendar year. If you need coupons and haven’t received them, please contact us.
Estimated payments aren’t required for the STF Severance Tax, but you can make early payments if you prefer. Contact us to request payment coupons.