Sales Tax – Oregon has NO general sales tax
Includes Personal Income Tax Rates, Business and Corporate Taxes, and Property Taxes
[click here] to download PDF.
Personal Income Tax Rates – 2013
Individuals, estates, and trusts pay personal income taxes in Oregon. Part-year residents and nonresidents with income from Oregon sources also pay Oregon taxes. State Personal Income Tax ranges from 5-9% of Oregon taxable income. The following tax rates are for all Oregon taxpayers who file full-year, part-year, or nonresident returns.
For persons filing Single, or Married filing separately.
| If taxable income is: | The tax is: |
| Not over $3,050 | 5% of taxable income |
| Over $3,050 but not over $7,600 | $153 plus 7% of the excess over $3,050 |
| Over $7,650 | $471 plus 9% of the excess over $7,650 |
| Over $125,000 | $11% |
For persons filing Jointly, Head of household, or Qualifying Widow(er) with dependent child.
| If taxable income is: | The tax is: |
| Not over $6,100 | 5% of taxable income |
| Over $6,100, but not over $15,200 | $305 plus 7% of the excess over $6,100 |
| Over $15,200 | $942 plus 9% of the excess over $15,200 |
Filing Information
Employers withhold tax from employees’ wages. Employees file for refunds or pay additional tax by April 15th. Quarterly estimated payments are generally required for self-employed people, those with income not subject to withholding, and people who expect to owe $1000 or more on their Oregon income tax return.
Business and Corporate Taxes
Corporations doing business in Oregon pay excise tax. Corporations not doing business or not authorized to do business, but having income from an Oregon source, pay income tax. Corporations with no business activity in Oregon don’t have to file an Oregon return. The tax rate is 6.6 percent of Oregon taxable income. There is a minimum excise tax of $10. Corporations file Form 20 (excise) or Form 20-I (income). S corporations file Form 20-S. Insurance corporations file Form 20-INS. Returns are due on the 15th day of the month following the due date of the federal return for the tax year. Quarterly estimated payments are required of corporations expecting to have tax of $500 or more.
Property Taxes
In Oregon, property taxes help support police, fire protection, education and other services provided by local taxing districts, such as cities, counties and schools. The amount of property tax you pay is based on two things: 1) the assessed value of your property, and 2) the amount of taxes that each taxing district is authorized to raise. The Oregon constitution places limits on both of these factors. It establishes a maximum assessed value and limits the increases of this value. The constitution also places a limit on operating tax rates for most of the taxing districts in the state. Property is taxed on its assessed value. A property’s assessed value is the lower of its real market value or its maximum assessed value. Each year, the county assessor determines the property’s real market value and calculates its maximum assessed value.
Tax Rates by Type of Taxing District – 2013
| City | County | Tax Rate |
| Keizer | Marion | 15.24 |
| Salem | Marion | 18.50 |
| Silverton | Marion | 18.43 |
| Stayton | Marion | 14.80 |
| Woodburn | Marion | 19.33 |
| Dallas | Polk | 15.02 |
| Independence | Polk | 19.00 |
| Monmouth | Polk | 17.10 |
Additional Information
Marion County
503-588-5215
www.co.marion.or.us
Polk County
503-623-9264
www.co.polk.or.us
Oregon Department of Revenue
503-378-4988
www.oregon.gov/DOR
