OREGON CAPITAL GAINS TAX · TAX YEAR 2026
Oregon capital gains tax calculator
Oregon taxes capital gains as ordinary income, at rates from 4.75% to 9.9%, with no lower rate for long-term gains. On a $50,000 long-term gain with $75,000 of wages, a single filer owes $4,697 of Oregon tax and $7,500 of federal income tax, $12,197 in all, and keeps $37,803.
Tax on your gain
- Total tax on the gain
- $12,196.63
- Federal income tax
- $7,500.00
- Net investment income tax
- $0.00
- Oregon tax
- $4,696.63
- After-tax gain
- $37,803.37
- Effective rate
- 24.39%
Oregon tax by size of gain
What a single filer with $75,000 of wages owes on a long-term gain. Federal tax includes the net investment income tax.
| Gain | Federal tax | State tax |
|---|---|---|
| $10,000 | $1,500 | $781 |
| $50,000 | $7,500 | $4,697 |
| $100,000 | $15,000 | $10,226 |
| $250,000 | $42,250 | $25,076 |
| $1,000,000 | $208,920 | $99,326 |
Oregon capital gains tax questions
Does Oregon tax capital gains?
Yes. Oregon taxes capital gains as ordinary income, at rates from 4.75% to 9.9%, with no lower rate for long-term gains.
How much Oregon tax is due on a capital gain?
A single filer with $75,000 of wages owes $4,697 of Oregon tax on a $50,000 long-term gain, 9.39% of the gain, and $25,076, 10.03%, on a $250,000 gain. Federal tax on the same gains is $7,500 and $42,250.
Does Oregon tax short-term capital gains differently?
No. Oregon taxes a $50,000 short-term gain the same as a long-term one: $4,697 of Oregon tax. Federal tax is what changes: $11,064 on the short-term gain against $7,500.
What the calculator leaves out
- Oregon deducts federal income tax up to a cap; the calculator figures that deduction with the gain taxed at ordinary federal rates.
- A reduced rate applies to long-term gain from selling all of your interest in a farm business.
Federal tax stacks the gain on wages after the 2026 standard deduction, taxes a long-term gain at the long-term capital gains rates and a short-term gain at the ordinary brackets, and adds the net investment income tax. The gain is the only investment income. Capital losses and carryovers, qualified dividends, the collectibles and section 1250 rates, the alternative minimum tax and credits are left out; enter a home sale's gain after any federal exclusion.