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Agency Main Content
Oregon Department of Revenue
About Us
About us
Accessibility policy
Administrative rules
Budget documents
Jobs at Revenue
Legislative reports
Oregon tax law resources
Website disclaimer
Virtual open house
Press
Media only information request
Programs
Individuals
Filing options
Payments
American Indian filing information
Approved tax preparation software products
Centralized Partnership Audit Regime
Collections process for personal income tax
Do I need to file?
Due Dates
E-filing for individuals
Estate transfer taxes and fiduciary income taxes
Federal adjustments to income
Filing information and requirements for individuals
Filing options for individuals
First-time Home Buyer Savings Accounts
Free tax preparation services
Military personnel
Need more time to file?
One-Time Assistance Payments
Oregon additions
Oregon charitable checkoff information
Oregon credits
Oregon free fillable forms
Oregon personal income tax withholding and calculator
Oregon subtractions
Other Oregon deductions and modifications
Partnership information
Payment plans
Penalties and interest for personal income tax
Personal income tax audits
Personal income tax rates and tables
Registered domestic partners
Repatriated foreign income
Same-sex married couples
Self-employment transit tax e-filing
Settlement offers
Suspended collections for personal income tax
Tax calculator
Temporary uncollectible status for personal income tax
Unclaimed refund checks
Voluntary Disclosure
What form do I use?
What happens after I file?
What is a state tax lien?
What's New
Working Family Household and Dependent Care Credit information
Businesses
FAQ
Payments
Cigarette and tobacco products inspection process
Cigarette and tobacco products licensing
Cigarette and tobacco products tax
Cigarette consumer reporting
Oregon Tax e-File Cigarette and Tobacco Uniformity Program
Purchase Oregon cigarette tax stamps
Corporate Activity Tax
Corporate Activity Tax training materials
Corporation excise and income tax filing information and requirements
Corporation, Business, and Fiduciary e-filing
Corporation estimated excise or income tax
Corporation excise and income tax penalties and interest
E-file software developers
Electronic funds transfer
Emergency communications (E911) tax
Estate and inheritance tax
Heavy equipment rental tax
High Hazard Oil Train
iWire
Marijuana tax program
Other taxes and fees
Payroll withholding and transit taxes
Petroleum Load Fee
Self-employment taxes
Transient lodging tax program
Statewide Transit Tax
Timber taxes
Voluntary Disclosure Program
Tobacco tax overview
Petroleum Load Fee
Statewide transit tax
Cigarette and tobacco products tax
Transient lodging administration page
Uniformity Training Videos
Cigarette and tobacco products licensing
Vehicle privilege and use taxes
Voluntary Disclosure Program
2020 Oregon corporation excise and income tax credits
CAT Penalties and Interest
Statewide Tobacco Retail License
Tobacco Retail License Filing Instructions
Pass-Through Entity – Elective Tax
Kratom Processor Registration
Oregon Psilocybin Tax Program
Employer Tax Credit for Agriculture Worker Overtime Pay
Tax Professionals
FAQ
Forms and publications
Payments
Liaison meetings
Notice of Data Security Breach
New Law Updates
Property Tax
FAQ
Forms and publications
Payments
Timber taxes
Centrally assessed companies
Assessor information by county
Deferral programs information for mortgage and title companies
Deferral programs
Board of Property Tax Appeals contacts
Appraiser trainee program
Appraiser registration
County Assessment Function Funding Assistance (CAFFA)
Deferral programs resources
Deferral programs information for counties
Boundary changes
Property tax exemptions
State-appraised industrial property
Tips for industrial property tax assessments
Citizen overview of local budget law
Local budget law
More property tax topics
Personal property assessment and taxation
Property tax appeals
How property taxes work in Oregon
Timber taxes
Forestland productivity classes
Timber definitions
Forest Products Harvest Tax (FPHT)
How forestland is taxed in Oregon
Forestland Program
Notification of operation (permit)
2022 harvest tax rates
2021 harvest tax rates
Small Tract Forestland Program (ORS 321.700-754)
How timber is taxed in Oregon
Small tract forestland (STF) severance tax
Preliminary harvest tax rates
Government & Researchers
Local budget law
Revenue's budget documents
Criminal Fines and Assessment Program
License Reinstatement Program
Manage your government agency debt
OAA – Other Agency Accounts
Government agency debt management
Oregon corporate excise and income tax reports
Oregon lodging tax reports
Oregon marijuana tax statistics
Other reports and research papers
Oregon personal income tax reports and statistics
Oregon property tax reports
Research Section
Oregon tax expenditure report
Oregon Corporate Activity Tax Reports
Public Records
Public records
Copy of your Oregon tax return
FAQ
Forms
File an appeal
Payments
Sales tax
Revenue Online
Benefits of registering on Revenue Online
Website subject index
Protecting your identity
Are you ready to file?
Tax relief options
Contact Us
Taxpayer Advocate
End-of-Year Tax Tips
Taxpayer Bill of Rights
Declaración de derechos del contribuyente
Права налогоплательщика
Quyền của người nộp thuế
纳税人权利
納稅人權利
Oregon Department of Revenue
About Us
About us
Accessibility policy
Administrative rules
Budget documents
Jobs at Revenue
Legislative reports
Oregon tax law resources
Website disclaimer
Virtual open house
Press
Media only information request
Programs
Individuals
Filing options
Payments
American Indian filing information
Approved tax preparation software products
Centralized Partnership Audit Regime
Collections process for personal income tax
Do I need to file?
Due Dates
E-filing for individuals
Estate transfer taxes and fiduciary income taxes
Federal adjustments to income
Filing information and requirements for individuals
Filing options for individuals
First-time Home Buyer Savings Accounts
Free tax preparation services
Military personnel
Need more time to file?
One-Time Assistance Payments
Oregon additions
Oregon charitable checkoff information
Oregon credits
Oregon free fillable forms
Oregon personal income tax withholding and calculator
Oregon subtractions
Other Oregon deductions and modifications
Partnership information
Payment plans
Penalties and interest for personal income tax
Personal income tax audits
Personal income tax rates and tables
Registered domestic partners
Repatriated foreign income
Same-sex married couples
Self-employment transit tax e-filing
Settlement offers
Suspended collections for personal income tax
Tax calculator
Temporary uncollectible status for personal income tax
Unclaimed refund checks
Voluntary Disclosure
What form do I use?
What happens after I file?
What is a state tax lien?
What's New
Working Family Household and Dependent Care Credit information
Businesses
FAQ
Payments
Cigarette and tobacco products inspection process
Cigarette and tobacco products licensing
Cigarette and tobacco products tax
Cigarette consumer reporting
Oregon Tax e-File Cigarette and Tobacco Uniformity Program
Purchase Oregon cigarette tax stamps
Corporate Activity Tax
Corporate Activity Tax training materials
Corporation excise and income tax filing information and requirements
Corporation, Business, and Fiduciary e-filing
Corporation estimated excise or income tax
Corporation excise and income tax penalties and interest
E-file software developers
Electronic funds transfer
Emergency communications (E911) tax
Estate and inheritance tax
Heavy equipment rental tax
High Hazard Oil Train
iWire
Marijuana tax program
Other taxes and fees
Payroll withholding and transit taxes
Petroleum Load Fee
Self-employment taxes
Transient lodging tax program
Statewide Transit Tax
Timber taxes
Voluntary Disclosure Program
Tobacco tax overview
Petroleum Load Fee
Statewide transit tax
Cigarette and tobacco products tax
Transient lodging administration page
Uniformity Training Videos
Cigarette and tobacco products licensing
Vehicle privilege and use taxes
Voluntary Disclosure Program
2020 Oregon corporation excise and income tax credits
CAT Penalties and Interest
Statewide Tobacco Retail License
Tobacco Retail License Filing Instructions
Pass-Through Entity – Elective Tax
Kratom Processor Registration
Oregon Psilocybin Tax Program
Employer Tax Credit for Agriculture Worker Overtime Pay
Tax Professionals
FAQ
Forms and publications
Payments
Liaison meetings
Notice of Data Security Breach
New Law Updates
Property Tax
FAQ
Forms and publications
Payments
Timber taxes
Centrally assessed companies
Assessor information by county
Deferral programs information for mortgage and title companies
Deferral programs
Board of Property Tax Appeals contacts
Appraiser trainee program
Appraiser registration
County Assessment Function Funding Assistance (CAFFA)
Deferral programs resources
Deferral programs information for counties
Boundary changes
Property tax exemptions
State-appraised industrial property
Tips for industrial property tax assessments
Citizen overview of local budget law
Local budget law
More property tax topics
Personal property assessment and taxation
Property tax appeals
How property taxes work in Oregon
Timber taxes
Forestland productivity classes
Timber definitions
Forest Products Harvest Tax (FPHT)
How forestland is taxed in Oregon
Forestland Program
Notification of operation (permit)
2022 harvest tax rates
2021 harvest tax rates
Small Tract Forestland Program (ORS 321.700-754)
How timber is taxed in Oregon
Small tract forestland (STF) severance tax
Preliminary harvest tax rates
Government & Researchers
Local budget law
Revenue's budget documents
Criminal Fines and Assessment Program
License Reinstatement Program
Manage your government agency debt
OAA – Other Agency Accounts
Government agency debt management
Oregon corporate excise and income tax reports
Oregon lodging tax reports
Oregon marijuana tax statistics
Other reports and research papers
Oregon personal income tax reports and statistics
Oregon property tax reports
Research Section
Oregon tax expenditure report
Oregon Corporate Activity Tax Reports
Public Records
Public records
Copy of your Oregon tax return
FAQ
Forms
File an appeal
Payments
Sales tax
Revenue Online
Benefits of registering on Revenue Online
Website subject index
Protecting your identity
Are you ready to file?
Tax relief options
Contact Us
Taxpayer Advocate
End-of-Year Tax Tips
Taxpayer Bill of Rights
Declaración de derechos del contribuyente
Права налогоплательщика
Quyền của người nộp thuế
纳税人权利
納稅人權利