State estate tax
Oregon estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. Oregon taxes estates of $1 million or more, the lowest threshold of any state, at rates from 10% to 16%. The first $1 million is exempt and the threshold is not indexed for inflation.
Oregon at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $1,000,000 |
| Top rate | 16% |
| Portability to a surviving spouse | No |
How the Oregon estate tax works
- An Oregon return is required when the gross estate is $1 million or more and includes property Oregon can tax.
- Rates start at 10% on taxable value from $1 million to $1.5 million and reach 16% above $9.5 million.
- The Oregon Department of Revenue's example shows a $1.7 million taxable estate owing $70,500 before credits.
- Initiative Petition 51 would repeal the tax. Check whether it qualified for or passed at the ballot before relying on this page for a future death.
Planning points
- A paid-off house and a retirement account are often enough to cross $1 million, so Oregon estate planning reaches far more families than federal planning does.
- Couples need a trust at the first death to use both $1 million exemptions, since Oregon has no portability.
- Oregon offers a natural resource credit for qualifying farm, forest and fishing property.
Common questions
Does Oregon have an estate tax in 2026?
Yes. Oregon taxes estates of $1 million or more, the lowest threshold of any state, at rates from 10% to 16%. The first $1 million is exempt and the threshold is not indexed for inflation.
Is the Oregon exemption indexed for inflation?
No. It has been $1 million since 2012.
Does Oregon allow portability?
No. Each spouse's $1 million exemption is lost unless it is used at that spouse's death, usually through a trust.
Sources and limitations
Other states
Planning around Oregon tax?
Tell us what you own, where, and who it is meant for. Greg will reply personally.
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