OREGON INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Oregon inheritance and estate tax calculator
Oregon has no inheritance tax, but it taxes estates over $1,000,000 at rates from 10% to 16%. On a $2,000,000 estate with nothing left to a spouse or charity, Oregon estate tax is $101,250, 5.06% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $101,250.00
- Federal estate tax
- $0.00
- Oregon estate tax
- $101,250.00
- Oregon exemption
- $1,000,000.00
Oregon and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Oregon estate tax |
|---|---|---|
| $1,000,000 | $0 | $0 |
| $2,000,000 | $0 | $101,250 |
| $10,000,000 | $0 | $1,102,500 |
| $15,000,000 | $0 | $1,902,500 |
| $25,000,000 | $2,599,000 | $3,502,500 |
Oregon inheritance and estate tax questions
Does Oregon have an inheritance tax?
No. Oregon has no inheritance tax, but it taxes estates over $1,000,000 at rates from 10% to 16%.
How much is Oregon estate tax on a $2,000,000 estate?
With nothing left to a spouse or charity, a $2,000,000 estate owes $101,250 of Oregon estate tax and a $10,000,000 estate owes $1,102,500. Neither owes federal estate tax, which starts above $15,000,000.
Does an Oregon estate that owes no tax still file a return?
It can have to. An Oregon return is due when the gross estate is $1 million or more, even if no tax is owed. The gross estate for this test includes property outside Oregon.
Can a small Oregon estate skip probate?
Yes, with a small estate affidavit when the estate has no more than $75,000 of personal property and $200,000 of real property, valued at death without subtracting liens.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Oregon's natural resource property exemption is not applied.
- An Oregon return is due when the gross estate is $1 million or more, even if no tax is owed.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.