FigureMyTax

Oregon Estate Tax Calculator

$1,000,000 exemption — the lowest of any state, unchanged since 2012. Unlike New York or Illinois, Oregon's table is a true exclusion with no cliff: only the amount above $1,000,000 is ever taxed.

Based on ORS §118.010 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Oregon estate

Enter the Oregon taxable estate value — the estimate updates instantly.

$
Estimated Oregon estate tax
$0
Full threshold & rate breakdown →
Facing probate in Oregon?

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

Talk to an Oregon attorney

A true exclusion, not a credit that can disappear

Straight from the statute: ORS 118.010(4) sets the first bracket at "$1,000,000 to $1,500,000: tax $0, plus 10.0% of the excess above $1,000,000" and continues in ten steps up to 16% above $9,500,000. Because the rate table's own first row already starts at $0 tax, there's no separate credit to phase out and no cliff — only the amount above $1,000,000 is ever taxed.

The lowest threshold of any state

Oregon's $1,000,000 exemption has been fixed since 2012 and isn't indexed for inflation — the lowest starting point of any state that still taxes estates. Median home values in the Portland metro area alone exceed $500,000, and combined with retirement accounts, many ordinary households cross this line without realizing it.

A real credit for farm, forest, and fishing property

Oregon offers a Natural Resource Credit (ORS 118.140) that can significantly reduce or eliminate tax attributable to qualifying farm, forestry, or commercial fishing property, subject to ownership, use, and post-death continuation requirements. See Threshold & Rates for how it works.

Oregon estate tax — frequently asked questions

What is Oregon's estate tax exemption?

$1,000,000 — the lowest of any state that taxes estates — fixed since 2012 and not indexed for inflation.

Does Oregon have a cliff like New York or Illinois?

No. Oregon's rate table applies its 10% starting rate only to the amount above $1,000,000 — the exemption is a true exclusion, not a credit that can disappear.

What are Oregon's estate tax rates?

Graduated from 10% to 16% across 10 brackets, set out in ORS 118.010(4).

Does Oregon allow portability between spouses?

No. Each spouse has their own $1,000,000 exemption that cannot be combined or transferred to the survivor.

Oregon estate tax tools & guides

Oregon Estate Tax: Threshold & RatesThe full bracket table and the Natural Resource Credit Oregon vs Federal Estate TaxWhy $15M federal safety doesn't mean $0 state tax Oregon Estate Tax PortabilityWhy there isn't any, and the special marital election instead Oregon Probate Cost CalculatorThe full cost picture, including this tax Oregon Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on ORS §118.010. Actual tax depends on the estate's full facts, including out-of-state property and available credits. Confirm current figures with the Oregon Department of Revenue or a licensed attorney before acting.