Oregon tax burden — broken down.
Oregon’s combined tax burden (income + property + sales) lands at 10.87% on our composite — ranking #27 of 51 jurisdictions. The top marginal individual income tax rate is 9.90%.
Oregon burden, broken into 3 components
| Component | Oregon rate | National median |
|---|---|---|
| Top marginal income | 9.90% | ~5.30% |
| Effective property | 0.97% | ~1.07% |
| State sales tax | 0.00% | ~5.50% |
| Combined composite | 10.87% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in Oregon
Oregon taxes most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by Oregon. Federal taxation of these income sources is unchanged regardless of state.
How Oregon compares
Of all 51 US jurisdictions ranked by combined burden composite, Oregon sits at #27. That places Oregon in the middle of the pack — burden is moderate without being a particular outlier in either direction. For the live cross-state heat map, see the interactive tax burden map.
Oregon metros — local tax overlay
State rates are uniform across Oregon— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
- Portlandproperty 0.92% · pop 2.5Mmedian $81,200 →
- Eugeneproperty 0.92% · pop 0.4Mmedian $58,400 →
- Salemproperty 1.00% · pop 0.4Mmedian $58,200 →
- Bendproperty 0.90% · pop 0.2Mmedian $72,800 →
More Oregon metros coming as we expand city coverage.
Oregon tax — common questions
What is the Oregon top marginal income tax rate in 2025?
Oregon's top marginal individual income tax rate is 9.90% on the highest bracket.
What is the Oregon effective property tax rate?
Oregon's statewide effective property tax rate is 0.97% of home value (annual). On a $400,000 home that's roughly $3,880/yr. Local variation can be ±0.5pp.
Does Oregon tax retirement income or Social Security?
Oregon taxes most retirement income, and does NOT tax Social Security benefits.
Are there any Oregon-specific tax quirks I should know about?
Oregon has NO state sales tax (one of 5 states), but compensates with high income tax. Estate tax with $1M exemption — lowest in the US (most-aggressive estate tax).
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.