Oregon Estate Tax Calculator 2026
Estimate Oregon estate tax from the filing-threshold estate, state taxable estate, official exclusion or credit, and state situs share. Inputs map to the concepts used on OR-706 rather than treating gross estate and taxable estate as the same number.
Use gross estate plus gifts or prior QTIP amounts required by OR-706.
Start from the federal or pro-forma estate tax return and reflect allowable deductions.
Use 100% when the full tax base is attributable to Oregon; consult OR-706 for resident/nonresident apportionment.
Oregon estate tax
$205,000Tax before payment credits
$205,000Marginal table rate
10.50%Return filing
Required| Step | Amount |
|---|---|
| State taxable estate before exclusion | $3,000,000 |
| Gross table tax | $205,000 |
What the official OR-706 rules change
- •Oregon begins its table at $1 million.
- •The official example produces $70,500 on a $1.7 million taxable estate.
- •For deaths on or after January 1, 2022, filing and payment are due 12 months after death.
This is a planning estimate. QTIP elections, alternate valuation, special-use valuation, property classification, deductions, prior gifts, and nonresident apportionment require the official return and may change the result.
Frequently asked questions
What is the Oregon estate tax threshold for 2026?
Oregon uses a $1,000,000 filing threshold for this calculator. Filing tests can use gross-estate and gift amounts that differ from the taxable estate used to calculate tax.
What is the top Oregon estate tax rate?
The top rate is 16%. Lower brackets, credits, exclusions, and situs apportionment can materially reduce the effective rate.
When is OR-706 due?
OR-706 is generally due twelve months after the date of death. An extension to file ordinarily does not automatically extend the payment deadline.
Does the federal estate tax exemption replace the Oregon threshold?
No. Oregon applies its own filing threshold and calculation. An estate can owe state estate tax even when no federal estate tax is due.
Sources
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