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Estate and Inheritance Tax in Oregon

Oregon has an estate tax on estates of $1 million or more, with rates from 10% up to a top rate of 16%, and no inheritance tax.

Last checked . General information, not legal advice.

Oregon at a glance

State estate tax
Yes
Estate tax exemption
$1,000,000
Tax applies when the Oregon taxable estate is $1,000,000 or more, at 10% on the excess over $1,000,000 in the first bracket.
Top estate tax rate
16%
Applies to the Oregon taxable estate above $9,500,000.
Inheritance tax
No
The Oregon inheritance tax return applied only to deaths before January 1, 2012.

Sources

Last checked

The rules in Oregon

Does Oregon have a state estate tax?

Yes. State estate tax in Oregon: yes.

What is the estate tax exemption in Oregon?

Estate tax exemption in Oregon: $1,000,000. Tax applies when the Oregon taxable estate is $1,000,000 or more, at 10% on the excess over $1,000,000 in the first bracket.

What is the top estate tax rate in Oregon?

Top estate tax rate in Oregon: 16%. Applies to the Oregon taxable estate above $9,500,000.

Does Oregon have an inheritance tax?

No. Inheritance tax in Oregon: no. The Oregon inheritance tax return applied only to deaths before January 1, 2012.

Where do the Oregon estate and inheritance tax rules come from?

The rules above come from ORS 118.010. Each source is linked on this page. We last checked them in October 2026.

Good to know

Senate Bill 1511 (2026), which would have raised the threshold to $2.5 million, did not pass.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.