Graduated with a high 9.90% top rate for 2026 (brackets from 4.75% to 9.90%). No state sales tax.
Oregon Taxes
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No state or local general sales tax in Oregon. (A vehicle use tax applies to new vehicles purchased outside the state, and Oregon law does not credit sales tax paid in other states.)
Every Taxes rule LawLert has for Oregon
Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.
Oregon's state motor vehicle fuel tax on gasoline is $0.40 per gallon (40 cents), effective January 1, 2024 — the rate the Oregon Department of Transportation publishes for posting at service stations under ORS 646.932. Some Oregon cities and counties add a local fuel tax; the price posting at the pump must show the local tax per gallon where one applies, along with the total federal, state and local taxes. No gas-tax suspension is in effect in Oregon. The 18.4-cent federal gasoline tax is extra.
“Motor Vehicle Fuel $0.40 per gallon, effective January 1, 2024”
Read on Nov 11, 2026 from oregon.gov.
Checked once · Nov 11, 2026
No sales-tax holiday (Oregon has no statewide sales tax).
County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits ("compression"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.
Oregon has no general sales or use tax at all, so groceries are never taxed at any level.
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Informational only — not legal advice.