Oregon Probate Cost: Full Breakdown

Exactly what you pay to settle an estate in Oregon — the statutory PR commission, attorney fees, court fees, and the estate tax above the low $1 million exemption — with worked examples.

ORS 116.173 & ORS 118.010 FigureMyTax Editorial Team

Quick answer: Oregon probate administration is moderate — a statutory PR commission ($10,630 on a $500,000 estate), a reasonable attorney fee, and a value-based filing fee. The real Oregon sting is the estate tax: a $1 million exemption (the lowest in the US) that catches many Portland-area homeowners. Get your own figure with the Oregon probate cost calculator.

The personal representative commission — statutory scale

Under ORS 116.173(3), the commission is a sliding scale on the probate estate:

Portion of the probate estateRate
First $1,0007%
Next $9,0004%
Next $40,0003%
Above $50,0002%
Non-probate property (excl. life insurance)+1%
Worked examples: $100,000 → $2,630; $500,000 → $10,630; $1,000,000 → $20,630. The court must approve it, extraordinary services can earn more, and family PRs often waive it.

The Oregon estate tax — the low $1M threshold

ORS 118.010: a $1,000,000 exemption (the lowest in the US, not indexed, not portable), graduated 10% to 16%. Only the amount above $1M is taxed, on the OR-706 rate table.
Estate valueOregon estate tax
$1,000,000$0 (at exemption)
$1,500,000$50,000
$2,500,000$152,500
$5,000,000$425,000

Estate tax on estates above $1M; figures from the ORS 118.010 rate table — confirm on Form OR-706. Run your own numbers in the calculator.

Worked examples (administration only)

Estate valuePR commissionAttorneyFiling + miscAdmin total
$100,000$2,630$2,500$570≈ $5,700
$500,000$10,630$5,000$570≈ $16,200
$1,000,000$20,630$8,000$864≈ $29,494

Filing + misc = filing fee (scales with value) + $150 publication + $120 copies. Administration only — add Oregon estate tax separately for estates above $1M. If the PR waives the fee, subtract that column. Run your own numbers in the calculator.

How to reduce Oregon probate costs

  • Use the small estate affidavit for estates up to $275,000 under ORS 114.515 — one of the highest thresholds in the US.
  • PR waives the commission if a family member and beneficiary.
  • Plan for the $1M estate tax — not portable, so married couples use bypass (credit-shelter) trusts.
  • Natural-resource credit (ORS 118.140) can offset the tax for qualifying farm, forest or fishing property.

Oregon probate cost — frequently asked questions

What is the biggest cost in Oregon probate?

For estates well under the $1 million estate-tax exemption, usually the administration cost itself — the PR commission and attorney fee combined. For larger estates, the state estate tax typically dwarfs every other cost.

Why is Oregon's estate tax exemption so low?

The $1 million threshold has not been indexed for inflation since it was set, so more estates — especially those with Portland-area real estate — cross it every year.

Is the Oregon PR commission the same rate for every estate?

No — the rate declines as the estate grows, from 7% on the first $1,000 down to 2% above $50,000, so small estates pay a higher effective rate than large ones.

Can the small estate affidavit reduce Oregon probate costs?

Yes — for estates of $275,000 or less, one of the highest thresholds in the country, a simple affidavit filed 30 days after death can replace full probate entirely.

Does a living trust avoid the Oregon estate tax?

No — a living trust avoids probate itself, but assets in a revocable trust still count toward the Oregon estate tax exemption, so it does not by itself reduce the tax owed.

Facing probate in Oregon?

A local probate attorney can review your estate — many offer a free consultation.

Talk to an Oregon attorney

Estimate for general guidance only, not legal or tax advice. PR commission set by ORS 116.173; attorney fees reasonable under ORS 116.183. Estate tax (above $1M, 10–16%) under ORS 118.010 is from the statutory rate table — confirm on Form OR-706. Small estate limit $275,000 (ORS 114.515). Oregon has no inheritance tax. A November 2026 ballot measure could change the estate tax; current law is shown. Verify with the Circuit Court, the Oregon DOR, or a licensed Oregon attorney.