Does Oregon have an estate tax?

Yes. Oregon imposes a state estate tax on estates valued at $1 million or more at the time of death.

What is Oregon’s estate tax exemption in 2026?

Oregon's estate tax exemption remains at $1 million in 2026. It is not adjusted for inflation, which means its real value has declined over time.

Does Oregon’s estate tax apply to me if I live in another state but own property in Oregon?

It may. Non-residents with Oregon real estate or Oregon tangible personal property may owe Oregon estate tax on those assets, even if they have no Oregon income tax obligation.

Is there portability between spouses in Oregon?

No. Unlike the federal estate tax, Oregon does not allow a surviving spouse to use the deceased spouse's unused exemption. Each spouse's $1 million exemption must be planned for individually.

Can I reduce my Oregon estate tax exposure through gifting?

Lifetime gifting may reduce the taxable estate, and Oregon does not impose a state gift tax. However, Oregon has a three-year lookback rule — gifts made within three years of death may be counted back into the estate for tax purposes.

What is Oregon’s estate tax rate?

Oregon uses a graduated rate schedule ranging from 10% to 16%, applied to the taxable estate — the amount above the $1 million exemption.

How does Oregon calculate estate tax if I own property in multiple states?

Oregon calculates the tax on the full value of the estate — including out-of-state property — and then applies a fractional formula based on the proportion of Oregon-located assets relative to the total estate.

My estate is above $1 million but well below the federal threshold. Do I still owe Oregon estate tax?

Yes. Oregon's $1 million exemption is independent of the federal threshold. In 2026, the federal exemption is $15 million per individual, so many families owe nothing federally but may still face a meaningful Oregon state estate tax bill.

Does holding Oregon real estate in an LLC help avoid Oregon estate tax for non-residents?

It may. Holding Oregon real estate in an LLC may convert what would otherwise be taxable real property into non-taxable intangible property for non-residents. This is a nuanced strategy with legal and tax implications and should be reviewed by qualified advisors.

When is Oregon estate tax due?

Oregon estate tax is generally due nine months after the date of death. Estates with illiquid assets may benefit from advanced liquidity planning to help meet that obligation.

Real Estate Archives

Estate Planning Article

Oregon Estate Tax: What Property Owners Should Know

Oregon imposes estate tax above $1 million — well below federal levels. Learn strategies for residents and non-residents to manage exposure.

A couple tax planning with their advisor

Tax Planning Article

Tax Filing vs. Tax Planning: Year Round Tax Planning Matters

Tax planning goes beyond filing to help improve future after tax outcomes.

Insurance Solutions Article

Personal Umbrella Insurance: FAQs to Help Protect Your Wealth

Umbrella insurance provides added liability protection beyond home and auto coverage. Learn who should consider it and how much coverage may be appropriate.

People looking at capital gains on a computer

Tax Planning Article

Capital Gains Tax Basics: Rules, Rates, and Tax‑Saving Strategies

Learn the difference in long‑term and short‑term rates, state tax considerations, and more to help with tax planning and saving.

A family talking with a real-estate agent

Tax Planning Article

From Dream Home to Tax Trap: Why Planning Matters When Cashing in on Real Estate Gains

Learn the key rules behind the home sale gain exclusion and how proper planning can help avoid surprise tax bills.

Estate Planning Article

Navigating Real Estate Transfers to Trusts: What You Need to Know

Learn how to fund real estate into a trust, avoid probate, and ensure proper insurance and title coverage.

real estate agent showing a rental property

Tax Planning Article

Is My Rental Property Tax Deductible?

Determining if rental property is tax deductible mainly depends on how many days you rent and if you are a real estate professional.

Financial Planning Article

Does Your Homeowners Insurance Protect You From Natural Disasters?

As extreme weather and natural disasters rise, it’s important to know what your homeowners insurance covers — and what it doesn’t.

Man looking out the window of a newly inherited house

Financial Planning Article

What To Do if You Inherit a House: Financial and Tax Considerations

Inherited a home? Our step-by-step guide can help you make decisions that align with your financial future.

Financial Planning Article

Handling Home Expenses After a Fire

Find out whether you need to pay your mortgage or rent and household utilities, as well as information about government aid and temporary housing.

Man Thinking About Property Transfers Before Death in Estate Planning

Estate Planning Article

Estate Planning: Navigating the Emotional Journey of Property Transfers Before Saying Goodbye

The rules for transferring property before death can be complex. Learn the basics to help avoid unexpected tax consequences.

Person learning about direct Real Estate in an IRA

Investment Management Article

Direct Real Estate in an IRA – the Pros and Cons

If you’re interested in investing in direct real estate in an IRA, learn the benefits and drawbacks and the difference from a REIT.

Man thinking about paying off him mortgage

Financial Planning Article

Should I Pay Off My Mortgage When I Retire?

Would you be better off financially should you pay off your mortgage? It depends on key factors related to your personal situation.

About Mercer Advisors

We exist so you don’t have to worry about money. For more than 40 years, we’ve taken the sophisticated, time-tested approach that many ultra-high net worth individuals use to help manage their financial lives and made it accessible to more families.

Want to learn more about Mercer Advisors?

Let’s Talk

Core Solutions

Specialty Solutions

Our Team

Engaging Us

Our Locations

Sharing Knowledge

Explore by Topic

Trending

Explore by Format

Latest

Real Estate

Oregon Estate Tax: What Property Owners Should Know

Tax Filing vs. Tax Planning: Year Round Tax Planning Matters

Personal Umbrella Insurance: FAQs to Help Protect Your Wealth

Capital Gains Tax Basics: Rules, Rates, and Tax‑Saving Strategies

From Dream Home to Tax Trap: Why Planning Matters When Cashing in on Real Estate Gains

Navigating Real Estate Transfers to Trusts: What You Need to Know

Is My Rental Property Tax Deductible?

Does Your Homeowners Insurance Protect You From Natural Disasters?

What To Do if You Inherit a House: Financial and Tax Considerations

Handling Home Expenses After a Fire

Estate Planning: Navigating the Emotional Journey of Property Transfers Before Saying Goodbye

Direct Real Estate in an IRA – the Pros and Cons

Should I Pay Off My Mortgage When I Retire?

About Mercer Advisors

Explore Our Solutions

Want to learn more about Mercer Advisors?

Real Estate

Oregon Estate Tax: What Property Owners Should Know

Tax Filing vs. Tax Planning: Year Round Tax Planning Matters

Personal Umbrella Insurance: FAQs to Help Protect Your Wealth

Capital Gains Tax Basics: Rules, Rates, and Tax‑Saving Strategies

From Dream Home to Tax Trap: Why Planning Matters When Cashing in on Real Estate Gains

Navigating Real Estate Transfers to Trusts: What You Need to Know

Is My Rental Property Tax Deductible?

Does Your Homeowners Insurance Protect You From Natural Disasters?

What To Do if You Inherit a House: Financial and Tax Considerations

Handling Home Expenses After a Fire

Estate Planning: Navigating the Emotional Journey of Property Transfers Before Saying Goodbye

Direct Real Estate in an IRA – the Pros and Cons

Should I Pay Off My Mortgage When I Retire?

Further Learning

Delta Pilots: 7 Retirement Decisions to Consider

Prepare Today To Help Avoid Working in Retirement Tomorrow

Tax Filing Is Not the Same as Tax Planning

Surprisingly Strong Earnings Bolster the Stock Market

About Mercer Advisors

Explore Our Solutions

Want to learn more about Mercer Advisors?