Oregon Tax Policy & Rates 2026
Income tax, sales tax, property tax, and overall tax burden for Oregon in 2026, with political context.
No
No Income Tax
9.9% (top)
Income Tax Rate
#13
Tax Burden Rank (1=highest)
#31
Property Tax Rank (1=highest)
Tax Policy Overview
Oregon has no sales tax but high income taxes, with rates up to 9.9% plus a new 1.5% Metro tax for Portland area earners. The state also has the Oregon Corporate Activity Tax on gross receipts. Oregon has above-average overall tax burden.
Key Tax Rates
| Tax Type | Rate / Status |
|---|---|
| Income Tax | 9.9% (top) |
| No Income Tax | No |
| Sales Tax | None |
| No Sales Tax | Yes |
| Corporate Tax | 7.6% + C-Corp additional |
| Property Tax Rank | #31 nationally (1=highest) |
| Overall Tax Burden Rank | #13 nationally (1=highest) |
Political Context
Oregon’s no-sales-tax model makes it a shopping destination from Washington and California. High income taxes fund public services. The Portland Metro surcharges are controversial — critics argue they drive businesses and high earners across the river to Vancouver, WA (no income tax in Washington state).