Income Tax
Oregon has one of the highest top state income tax rates in the country, at 9.9%, with no local income taxes outside Portland-area transit taxes.
Individual income tax collections
1990–2025Census State Government Tax Collections (FRED ORINCTAX).
| Indicator | Oregon | U.S. |
|---|---|---|
| Top income tax rate (%) | 9.9 | 5 |
- •Oregon's top income tax rate of 9.9% is among the highest in the nation.
Property Tax
Oregon's effective property tax rate is about 0.82%, close to the national average, constrained by Measure 5 and Measure 50 limits.
State-level property tax collections
1990–2025Census State Government Tax Collections; excludes local property taxes (FRED ORPROPTAX).
| Indicator | Oregon | U.S. |
|---|---|---|
| Effective property tax rate (%) | 0.82 | 0.9 |
Sales Tax
Oregon is one of only five states with no general state or local sales tax.
| Indicator | Oregon | U.S. |
|---|---|---|
| State sales tax rate (%) | 0 | 5.1 |
- •Oregon is one of only five U.S. states with no general sales tax.
Tax Burden
Oregon's overall state and local tax burden is moderate, offset by the absence of a sales tax but higher income taxes.
State tax collections per resident
1990–2025Census tax collections (ORTOTLTAX) divided by Census resident population (ORPOP).
| Indicator | Oregon | U.S. |
|---|---|---|
| Tax burden (%) | 8.9 | 9.9 |
Tax Revenue
Oregon's state tax revenue relies heavily on personal income taxes given the lack of a sales tax, totaling roughly $12 billion annually in general fund receipts.
State tax collections
1990–2025Census Annual Survey of State Government Tax Collections, fiscal years (FRED ORTOTLTAX).
| Indicator | Oregon | U.S. |
|---|---|---|
| Tax revenue per capita (USD) | 2830 | 3800 |