Exemption & rate verified against primary sources · Updated August 27, 2026
Oregon Estate Tax in 2026: Exemption, Rates & Calculator
Oregon has the lowest estate tax exemption of any state — just $1,000,000, unchanged for years and not adjusted for inflation — so far more Oregon estates owe state estate tax than in almost any other state. Above that threshold, ten graduated brackets run from 10% up to 16%.
Calculate Oregon estate tax for your situationHow Oregon taxes an estate
Oregon's bracket table is fed the full taxable estate directly — the $1,000,000 exemption is built in as the first bracket's own 0% band, and the rate climbs gradually rather than jumping straight to a flat 16%.
Applied to the full Oregon taxable estate — the $1,000,000 exemption is bracket 1's own 0% band.
| Range | Rate |
|---|---|
| $0 – $1,000,000 (exemption) | 0.0% |
| $1,000,000 – $1,500,000 | 10.0% |
| $1,500,000 – $2,500,000 | 10.3% |
| $2,500,000 – $3,500,000 | 10.5% |
| $3,500,000 – $4,500,000 | 11.0% |
| $4,500,000 – $5,500,000 | 11.5% |
| $5,500,000 – $6,500,000 | 12.0% |
| $6,500,000 – $7,500,000 | 13.0% |
| $7,500,000 – $8,500,000 | 14.0% |
| $8,500,000 – $9,500,000 | 15.0% |
| Over $9,500,000 | 16.0% |
Worked example
A $10,000,000 Oregon taxable estate falls in the top bracket (over $9,500,000). Tax is $1,022,500 (the cumulative tax through the prior brackets) plus 16% of the $500,000 above $9,500,000, for $1,102,500 total.
Rules worth knowing
- At just $1,000,000, Oregon's exemption is a fraction of the $15,000,000 federal exemption — many estates that owe nothing federally still owe Oregon estate tax.
- The exemption has not increased in years and has no inflation-indexing mechanism in the statute, unlike some other states.
Filing deadline
The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Oregon's own Form OR706 has its own deadline — confirm the exact requirement with the Oregon Department of Revenue rather than relying on the federal date.
More on estate tax
For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.