§ 11.5 Oregon Estate Tax

• Library: Rights of Foreign Nationals (OSBar) (2020 Ed.)

§ 11.5 OREGON ESTATE TAX

Oregon has an estate tax analogous to the federal estate tax, but there is no Oregon gift tax. The primary factors relevant to the Oregon estate tax are (1) residency and (2) location of property. Specifically, the Oregon estate tax is imposed on the transfer of property from each (a) resident decedent and (b) nonresident decedent whose estate includes any interest in (i) real property located in Oregon or (ii) tangible personal property located in Oregon. ORS 118.010(2). Currently, the rate of the Oregon estate tax ranges from 10 percent to 16 percent and is applied to estates that exceed $1,000,000. ORS 118.010(4). The Oregon taxable estate is calculated based on the taxable estate for federal purposes, subject to certain increases and reductions. ORS 118.010(3).

§ 11.5-1 Noncitizen Spouses;...