Exemption & rate verified against primary sources · Updated October 1, 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.
How Oregon compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon (this page) | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Oregon have an inheritance tax?
No. Oregon has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Oregon tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Oregon estate tax exemption in 2026?
$1,000,000 per person for deaths in 2026. Estates at or below that amount owe no Oregon estate tax. Oregon's $1,000,000 exemption is not indexed for inflation and is the lowest of any state. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Oregon estate tax and no federal estate tax.
What is the top Oregon estate tax rate?
16%. Oregon's rates are graduated from 10% to 16% on the amount above $1,000,000. See "How Oregon taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with Oregon's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How Oregon compares: for a single decedent dying in 2026, a $5,000,000 estate owes $425,000 in state estate tax in Oregon — the highest of the 7 jurisdictions that collect anything at that size, and a $10,000,000 estate owes $1,102,500. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.