E-file Oregon’s Income Taxes & Get Your Tax Refund Fast

There are four tax rates in Oregon, ranging between 4.75% and 9.9%. With annual income tax revenue of $8 billion, the state is in the median range for the United States. April 15 is the deadline for filing state taxes or extension requests in the state. If an extension is filed, the new filing deadline is October 15.

Residents of the state must file Form 40, nonresidents must file Form 40N, and partial-year residents must file Form 40P to file state taxes for applicable years. Spouses of recently deceased taxpayers may file for the decedent.

Oregon Tax Brackets

Oregon has four tax brackets for the 2025 tax year (taxes filed in 2026). The rates range from 4.75% to 9.9% depending on income level and filing status.

Single or Married Filing Separately:

Married Filing Jointly, Head of Household, or Qualifying Surviving Spouse:

Residents of Portland should also factor in the city's $35 arts tax, which applies to many adult residents. More information on tax brackets can be found at the Oregon Department of Revenue website, here.

Standard Deductions

The standard deduction reduces the amount of income subject to taxes for the 2025 tax year:

Who Must File Oregon Taxes

You must file a state income tax return if you're a resident with income, or a part-year resident or nonresident with income from state sources. Residents file for all their income, while part-year residents and nonresidents only report income from state sources.

You must file if your gross income meets or exceeds these thresholds for your filing status:

Social Security and Railroad Retirement income are not taxed by the state. Military pay is not taxed for military members and their spouses who elect a state of residence other than Oregon.

Filing Procedures and Payment Options

Taxpayers who file a federal Form 4868 for an extension when a state tax refund is expected do not need to file an extension in the state. All other taxpayers requesting a state tax extension should complete Form 40-EXT and mail it with a required payment by April 15 to the state Department of Revenue at:

PO Box 14950
Salem, OR 97309-0980
If an error is made on a return, the taxpayer may choose to file an amendment. Amended returns with no tax due should be sent to the Department of Revenue at:
PO Box 14700
Salem, OR 97309-0930

If taxes are due use the address:
PO Box 14555
Salem, OR 97309-0940

Oregon tax refund status for original returns can be checked on the Department of Revenue's site. Return acceptance is usually sent electronically for e-filed returns. Refunds are distributed faster for e-filed state returns. To check the status of an amended return, call 503-378-4988. Amended returns take several months to process.

State taxpayers who must pay quarterly estimated taxes can pay by credit card through an approved third party on the state's site or by mail using Form 40-ESV. Mail required payments with their 40-ESV vouchers by the quarterly due date.

If taxpayers file their Oregon state tax returns on time but do not pay at least 90% of the tax they owe at the time of filing, they will be charged a fee of 5% of the tax they owe as a penalty. For taxpayers who owe money and do not file their state taxes within 3 months of the deadline, a 20% fee of the total tax owed is added to the original 5% penalty.

Frequently Asked Questions

What is the Oregon Kids Credit?
A refundable tax credit that is available to eligible taxpayers with a qualifying child age 5 or younger. For 2025, the income limit for the full credit is $26,550. The maximum credit amount is $1,050 per qualifying dependent child, and phases down to zero for income at or above $31,550.

Are capital gains taxed by the state in Oregon?
Yes. Capital gains are taxed at the same rate as other personal income, which ranges from 4.75% to 9.9% depending on your income level.

What is the first-time home buyer savings account subtraction?
The 2025 maximum limits for the first-time home buyer savings account subtraction are $12,245 for joint account holders who file a joint return and $6,125 for all other account holders.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.