Your Oregon income tax is based on your taxable income. Oregon taxable income is your federal taxable income with the additions, subtractions, and modifications described in Oregon's tax laws. You
can find information about Oregon additions,
subtractions, federal adjustments, and
other modifications in Oregon’s individual income tax guide, Publication OR-17.
For Oregon residents, your income tax is based on your taxable income from all sources. The income tax for nonresidents is based on taxable income from Oregon sources. If you're a part-year resident, your income
tax is based on taxable income from Oregon sources while you’re a nonresident plus
your taxable income from all sources while you’re a resident.
Personal income tax rate charts and tables
2022 tax year rate charts and tables
All filers can get their tax using the personal income tax calculator instead of using the tax rate charts or tables in the return instructions. Form OR-40-P filers will need to multiply the tax by their Oregon percentage on their return.
Frequently asked questions
In most cases, you must make estimated tax payments if you expect to owe $1,000 or more when you file your Oregon income tax return. That's tax you owe after you subtract your credits and the tax withheld from your income, but before you subtract any prior year refund you applied to your current year estimated tax.
Download the estimated tax payment voucher, or contact us for information on how to calculate your estimated payments.
Note: Estimated tax payments are not a substitute for withholding Oregon income tax from wage income.
In most cases, you must make estimated tax payments if you expect to owe $1,000 or more when you file your Oregon income tax return. There are some exceptions, such as for farmers and fishermen.
and fishermen are not required to pay estimated tax if at least two-thirds of
their gross income for the year, or two-thirds of their next year's
estimated gross income from all sources, is from farming or fishing.
This includes oyster farming. Enter Exception number 1 on your tax return. Don't
use Form OR-10.
tax payment requirements are the same for both U.S. citizens and
non-U.S. citizens. Non-U.S. citizens can be either Oregon residents or
nonresidents. If you're married and you or your spouse are a non-U.S. citizen, you won't be able to file a joint return so you must make separate estimated tax payments.
Nonresidents figure Oregon estimated tax only on income that is:
- Subject to Oregon withholding.
- From conducting a trade or business within Oregon.
- From single ticket Oregon lottery winnings greater than $600.
If you change your permanent residence to Oregon, your pension income, along with all
other income regardless of source, is taxable in Oregon. Depending on your age
and income, you may be entitled to a retirement income credit on your Oregon
return. If you receive a U.S. government pension for service before October 1991, you may be entitled to
subtract all or part of that pension on your Oregon return. Oregon
doesn’t tax Social Security or Railroad Retirement Board benefits.
See Publication OR-17 for information about residency and retirement income.
You are considered an Oregon resident if all of the following are true:
You think of Oregon as your permanent home.
- Oregon is the center of your financial, social, and family life.
- Oregon is the place you intend to come back to when you are away.
For more details, read our information on residency.
you’re an Oregon resident working or shopping in a state with a sales tax, you
need to consult that state’s tax policy regarding nonresidents. Oregon law
doesn’t allow you to reduce your Oregon taxes when you file because you paid
sales tax in another state.
Form 1099-G: We use this form to report income tax refunds if you itemized deductions on your federal return. Because the refund may be taxable on your federal return, you may need to report some, or all, of the refund shown on Form 1099-G if you itemized last year. Oregon doesn't tax the refund reported on Form 1099-G. If you include some or all of the Oregon refund on federal Form 1040, Schedule 1, you'll subtract it on the "Oregon income tax refund included in federal income" line of your Oregon Form OR-40 if you're a full-year filer, or you'll claim it as a subtraction using code 325 on Schedule OR-ASC-NP if you're filing a part-year or nonresident return.
Form 1099-INT: We use this form to report interest that we paid you if the amount was $10 or more. This interest is taxable and must be included on both your federal and Oregon returns.
1099-G: A 1099-G is an informational statement reporting refunds we issued
to you during the year.
Form 1099-INT: A 1099-INT is an informational statement reporting interest
we paid you on refunds issued to you during the tax year.
don’t have to attach these forms to the federal or state returns, so if you
know the correct amounts, you can complete your return without them. If you
don't know the amounts, contact us or access your Revenue Online account if the form would have been issued by DOR.
Oregon doesn’t tax certain government interest. Oregon only taxes nonresidents
on interest income from an Oregon business you own or that is passed through to
you from an S corporation or partnership doing business in Oregon.
Oregon generally taxes gambling winnings from all sources. However, in the case
of the Oregon lottery, only winnings of more than $600 per ticket or play are
follows federal law as it applies to the gain on the sale of a residence.
Oregon won’t tax gains of $500,000 or less (or $250,000 for married filing
separately) if you meet the federal qualifications.
paid in cash is fine, as long as your employer is withholding tax from your
pay. If there are no withholdings from your pay, your employer might not be
reporting you properly as an employee. Your employer should provide you a
pay stub showing your gross pay, withheld taxes, and net pay for the pay
period. In addition, you should also receive a W-2 at the end of the year for
all cash or check payments.
Oregon doesn't have a general sales tax or a transaction tax. However, Oregon does have a vehicle use tax that applies to new vehicles purchased in Oregon and a vehicle privilege tax that applies to new vehicles purchased by Oregon residents outside of the state. The tax must be paid before the vehicle can be titled and registered in Oregon.
If you're an Oregon resident and you purchase a new vehicle from a seller outside of the state, you may be exempt from paying the other state's sales tax. 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.
This form allows:
- Us to share your confidential tax information with another person.
- Authorization for another person to represent you and act on your behalf, such as a family member, employer, lawyer, tax preparer, or other individual. You may file a power of attorney through Revenue Online or submit a paper Power of Attorney form.
A federal power of attorney Form 2848 will not apply to Oregon. You must have an Oregon Tax Information Authorization and Power of Attorney for Representation form.
You can drop off your tax form and make non-cash payments in person at our main office in Salem or at one of our regional field offices in Bend, Eugene, Gresham, Medford, or Portland.
Cash payments can only be made in person at our main office in Salem.
View our office addresses and contact information.
have three years from the date the return is originally filed
or from the due date of the return, whichever is later. If you're
filing an amended return claiming a refund, you have two years from the date of
any tax being paid, if that is later than the three-year statute. If you were
audited by the IRS, you have two years from the date of the federal audit. If
you file an amended return with the IRS and the changes affect your Oregon
taxable income, you must amend your Oregon return within 90 days of amending your
There are many ways you can check and update your address:
- Check your address and change it through Revenue Online.
- Fill out the Change of Address/Name form. We don't accept these forms by email.
- Change your address on your next tax return. Remember to check the box next to the address to indicate that your address has changed.
- Call us at 503-378-4988.
In general, timely-filed paper returns are destroyed four years after the due date of the return. For example, timely-filed 2018 returns were due on April 15, 2019 and are destroyed after April 15, 2023. Delinquent (late) paper returns are kept for four years after the returns are filed.
Paper returns for open accounts with a balance due greater than $100 are kept indefinitely. If an open account balance is less than $100, the paper return is destroyed after four years, but information reported on the return is retained indefinitely.
employer can provide a copy of your W-2 or verify your wages and Oregon
unemployment benefits you received should have been reported to you on Form
1099-G, Box 1, issued from the Oregon Employment Department. If you withheld
taxes from your unemployment benefits, the OED Form 1099-G will also show
agents, and in some cases attorneys (authorized agents), are usually required
to withhold and remit tax payments for any taxes that may be due when a
nonresident sells Oregon property. There are exceptions to this requirement.
For more information, see the instructions for