Does Oregon have a state estate tax?

Yes. Oregon imposes a state estate tax on estates exceeding $1 million (ORS 118.010). This is separate from and in addition to the federal estate tax. Oregon does not have a separate inheritance tax.

Does Oregon allow portability of estate tax exemption?

No. Unlike the federal estate tax, Oregon does not allow portability of unused estate tax exemption between spouses (ORS 118.010). Each spouse has their own exemption of $1 million, and any unused portion is lost at the first spouse's death.

How Much Are Estate & Inheritance Taxes in Oregon?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

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This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

Frequently Asked Questions

Yes. Oregon imposes a state estate tax on estates exceeding $1 million. This is separate from and in addition to the federal estate tax. Oregon does not have a separate inheritance tax.

The Oregon estate tax exemption is $1 million (2026). Estates below this threshold owe no state estate tax. This exemption is a fixed amount set by statute. Taxable estates face graduated rates up to 16%.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

No. Unlike the federal estate tax, Oregon does not allow portability of unused estate tax exemption between spouses. Each spouse has their own exemption of $1 million, and any unused portion is lost at the first spouse's death.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Oregon probate calculator to estimate probate costs separately.

Death Taxes in Oregon

Oregon imposes a state estate tax in addition to the federal estate tax. The state exemption of $1,000,000 is significantly lower than the federal threshold, meaning estates that owe no federal tax may still owe Oregon estate tax. The probate calculator estimates the separate administrative costs.

The Oregon estate tax exemption is $1,000,000, with a top marginal rate of 16%. Estates below the exemption owe no state estate tax. The federal estate tax adds a separate layer for estates above $15,000,000, with rates up to 40%.

Death taxes are separate from probate costs, but both affect the net amount beneficiaries receive. An estate may owe state death taxes, federal estate taxes, and probate fees simultaneously. The inheritance explainer covers how different transfer methods affect taxation.