Oregon Capital Gains Calculator

Calculate your federal and Oregon capital gains tax liability

2025

Calculate Your
Oregon Capital Gains Tax

Oregon taxes capital gains as ordinary income using a progressive system with a high top rate of 9.9%.

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Oregon Capital Gains Tax Highlights

High top rate at 9.9%
Taxes as ordinary income
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Oregon

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Oregon tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Oregon Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Oregon Taxes Capital Gains

Oregon taxes capital gains as ordinary income using a progressive system with a high top rate of 9.9%.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Oregon Tax Details

Tax Rate Structure

Top Rate: 9.90%

Capital gains are taxed as ordinary income using progressive tax brackets.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Oregon Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Oregon tax professional for complex situations

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Real Estate in Oregon

Real estate capital gains in Oregon are subject to both federal and state tax considerations:

Oregon Real Estate Tax Rate

Real estate capital gains in Oregon are taxed as ordinary income up to 9.90%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Oregon State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: None
Paid By: negotiable
Local Variations:
  • • Washington County has a transfer tax of $1.00 per $1,000.
Available Exemptions:
  • • Varies by county.

Recording Fees

Deed Recording: $93 for the first page, $5 for each additional page.
Mortgage Recording: $93 for the first page, $5 for each additional page.
Additional Fees:
  • • Fees are generally uniform across counties.
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

Senior (65+)

$0K

Additional exemption

Veteran

$27K

Disabled veteran exemption

Oregon Real Estate Specifics

• Oregon does not have a statewide real estate transfer tax, but Washington County does.

• Property tax relief is primarily offered through a deferral program for seniors, not an upfront exemption.

• High income taxes on capital gains are a significant factor in real estate sales.

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Oregon Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form OR-40
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Oregon to Other States

washington
california
nevada

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.