OR · State estate & inheritance tax
Oregon estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Oregon (OR), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Oregon fee schedules.
Data updated 2026-08-06
- State estate-tax exemption · Low exemption vs. federal
- $1M
- Estate-tax top rate · High top rate
- 16%
- Inheritance tax · Most states have none
- None
- Typical probate timeline · Typical timeline
- 6–12 mo
The verdict
Oregon taxes estates above $1M at up to 16%, and probate typically takes about 9 months, putting it in the 2nd percentile of 51 for estate-friendliness, one of the least estate-friendly states (tied with 3 others).
- 2nd
- Estate-friendliness percentile of 51
- 1.4/5
- Estate-friendliness score
- 58/100
- Probate Burden Score (C)
- 13
- States with a state-level estate tax
Estate-friendliness blends tax presence, probate cost and timeline into one composite score. Oregon ranks ahead of 1 of the other 50 states on that composite. On maximum probate filing fee alone, Oregon sits #39 of 51 (lowest fee = #1).
Based on this state's own probate-cost record -- filing fee, timeline, executor fee, and attorney fee -- each benchmarked against every tracked state (50 states + DC). Not a measure of estate-tax or inheritance-tax burden, which are shown separately above.
Estate tax docket plate
Sheet OR · Oregon $1M · 16%
ESTATE-ONLY · DECOUPLED · STEEP-16 · NO-PORT · FEE-STEEP · LOCAL-CODE
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- STEEP-16 Top 16%
- NO-PORT No portability
- FEE-STEEP Max $500
- LOCAL-CODE Local probate code
Nearest exemption peer: Rhode Island (+ 0.8M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Oregon standing among 13 estate-tax states
- Oregon is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $1M sits $14M below the permanent federal $15M line, that gap is the Oregon-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $500 is above the corpus upper third (> $450) · corpus #39 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Oregon ranks ahead of 1 other states in this extract.
Exemption neighbourhood around Oregon
Lowest/highest poles plus estate-tax states nearest Oregon on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
Oregon has the LOWEST estate tax exemption — only $1M. Many homeowners are affected. Rates 10%-16%.
Inheritance Tax
Beneficiaries owe no state inheritance tax in Oregon
Probate Costs
Summary administration for estates under $275,000; no real estate
Probate Code
Oregon has not adopted the Uniform Probate Code.
Property System
Oregon follows common-law (separate property) rules.
Federal estate-tax returns filed - Oregon
Returns filed by state residents, by IRS filing year
Oregon probate timeline
Months from filing to distribution, minimum, typical, and maximum
Oregon's probate timeline vs. every US state
Upper-bound probate duration (12 mo) across all 51 states
12 Among the shortest shorter than 39% of 51 states
every US state, bucketed by value
Each bar is a band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.
Source PlainEstate probate-timeline dataset, all 51 states · current
Cost vs. speed, all 51 states
Where Oregon lands on cost and speed together
Each dot is a state, plotted by its maximum court filing fee (x) against its upper-bound probate timeline (y). States that adopted the Uniform Probate Code average $344 and 13.6 months to probate; states that haven't average $457 and 15 months. Streamlining the legal process correlates with a cheaper court-fee schedule too, not just a faster one.
View all 51 states as a list
- Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
- Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
- Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
- Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
- Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
- District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
- Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
- Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
- Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
- Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
- Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
- California : $435 max filing fee, 18 mo probate timeline (non-UPC)
- Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
- Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
- Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
- New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Oregon (highlighted above) : $500 max filing fee, 12 mo probate timeline (non-UPC)
- South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
- Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
- Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)
Federal Estate Tax Filings - Oregon
IRS Statistics of Income data showing estate tax returns filed by Oregon residents.
What changed: reported federal estate-tax returns increased by 14 from 70 in 2022 to 84 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 84 | $1.8B | $0.1B | $94,963K |
| 2022 | 70 | $1.5B | $0.1B | $75,495K |
| 2021 | 69 | $2.3B | $0.2B | $101,678K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Oregon estate-tax shape: ESTATE-ONLY·HIGH-FEE·SOI-MID
Oregon adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints 84 federal returns here in the latest year, a mid-band SOI footprint. Exemption $1,000,000 with rates from 10% to 16%; no spousal portability.
IRS Statistics of Income data show 84 federal estate tax returns filed by Oregon residents in filing year 2023, reporting $1.85 billion in combined gross estate value. Net federal estate tax paid totaled $0.10 billion that year. Multi-year SOI average: roughly 74 taxable filings/year. Effective federal rate on reported gross estates ≈ 6.2%.
Probate clock 6–12 mo · max filing $500 · corpus #39 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $275,000.
States with similar estate-tax and probate profiles to Oregon
Similar exemption threshold
Nearest estate-tax states by exemption ($1M here).
Similar top marginal rate
Nearest estate-tax states by top rate (16% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($500 here).
Oregon Estate Tax FAQs
Does Oregon have an estate tax?
Yes. Oregon has a state estate tax with a $1,000,000 exemption, with rates from 10% to 16%. This is in addition to the federal estate tax.
Does Oregon have an inheritance tax?
No. Oregon does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Oregon has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Oregon?
Probate in Oregon typically takes 6 to 12 months. Estates under $275,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Oregon?
Court filing fees in Oregon range from $100 to $500. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does Oregon sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Oregon ranks #39 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Is Oregon's probate timeline shorter or longer than most states?
Oregon's upper-bound probate estimate of 12 months is shorter than 39% of the 51 states PlainEstate tracks (0 states have a shorter estimate, 20 have a longer one). A shorter upper bound means less exposure to worst-case delays, not a guarantee every estate closes that fast.
Can you avoid probate in Oregon?
Yes. Common probate avoidance strategies in Oregon include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Oregon also offers a simplified process for small estates under $275,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Oregon residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Oregon residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most Oregon estates.
How Oregon’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.
Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.
What to do with Oregon's numbers
Every state page here answers one question: what does the tax layer look like. These are the next steps.
- Oregon is one of 13 states with a state-level estate tax; see how its exemption and top rate compare across the full set before assuming this is a typical rule. All 50 states
- A documented plan (will, trust, beneficiary designations) determines who actually inherits, regardless of which state or federal tax layer applies. Estate planning basics
- Full corpus context: see the current gift-tax exclusion and lifetime exemption that interact with any state-level threshold. Gift tax explained
Figures are compiled from IRS Statistics of Income and state statutes; verify current thresholds with a qualified attorney before acting.