2015 Oregon Estate Tax Rates
Portland Probate Attorney
The State of Oregon levies a tax on taxable estates that have a value of more than $1 Million. Estates of less than $1 Million are exempt from the Oregon Estate Tax. The Oregon rates can be determined on Part 6 of Form OR706. This is a separate from the Federal Estate Tax. In 2015, estates smaller than $5,430,000 are exempt from the Federal Estate tax. The top Federal Estate tax rate is 40%. More information on determining the Federal Estate Tax rates can be found at IRS.gov.
The 2015 Oregon Estate Tax Rates are:
| Taxable Estate Equal to or more than: | Taxable Estate less than: | Tax rate on Taxable Estate amount more than column 1 |
|---|---|---|
| $1,000,000 | $1,500,000 | $0 + 10% |
| 1,500,000 | 2,500,000 | 50,000 + 10.25% |
| 2,500,000 | 3,500,000 | 152,500 + 10.5% |
| 3,500,000 | 4,500,000 | 267,500 + 11% |
| 4,500,000 | 5,500,000 | 367,500 + 11.5% |
| 5,500,000 | 6,500,000 | 482,500 + 12% |
| 6,500,000 | 7,500,000 | 602,500 + 13% |
| 7,500,000 | 8,500,000 | 732,500 + 14% |
| 8,500,000 | 9,500,000 | 872,500 + 15% |
| 9,500,000 | 1,022,500 + 16% |
