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Oregon: estate and inheritance tax

Whether your state taxes estates or inheritances, the exemption, and the rates.

State estate taxYes: estates over $1,000,000, taxed at 10%-16%
State inheritance taxNo inheritance tax

The federal estate tax applies only to estates over $15 million in 2026. Inheritance tax rates usually depend on how closely the heir is related; spouses are exempt in every inheritance-tax state. Iowa's inheritance tax ended in 2025.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in Oregon.

How Oregon compares

13 of 51 states and DC share this answer (Yes): Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Rhode Island, Vermont, Washington.

Alaska: No state estate taxAKMaine: Yes: estates over $7,160,000, taxed at 8%-12%MEVermont: Yes: estates over $5,000,000, taxed at 16%VTNew Hampshire: No state estate taxNHWashington: Yes: estates over $3,000,000, taxed at 10%-20%WAIdaho: No state estate taxIDMontana: No state estate taxMTNorth Dakota: No state estate taxNDMinnesota: Yes: estates over $3,000,000, taxed at 13%-16%MNIllinois: Yes: estates over $4,000,000, taxed at 0.8%-16%ILWisconsin: No state estate taxWIMichigan: No state estate taxMINew York: Yes: estates over $7,350,000, taxed at 3.06%-16%NYRhode Island: Yes: estates over $1,838,056, taxed at 0.8%-16%RIMassachusetts: Yes: estates over $2,000,000, taxed at 0.8%-16%MAOregon: Yes: estates over $1,000,000, taxed at 10%-16%ORNevada: No state estate taxNVWyoming: No state estate taxWYSouth Dakota: No state estate taxSDIowa: No state estate taxIAIndiana: No state estate taxINOhio: No state estate taxOHPennsylvania: No state estate taxPANew Jersey: No state estate taxNJConnecticut: Yes: estates over $15,000,000, taxed at 12%CTCalifornia: No state estate taxCAUtah: No state estate taxUTColorado: No state estate taxCONebraska: No state estate taxNEMissouri: No state estate taxMOKentucky: No state estate taxKYWest Virginia: No state estate taxWVVirginia: No state estate taxVAMaryland: Yes: estates over $5,000,000, taxed at 0.8%-16%MDDelaware: No state estate taxDEArizona: No state estate taxAZNew Mexico: No state estate taxNMKansas: No state estate taxKSArkansas: No state estate taxARTennessee: No state estate taxTNNorth Carolina: No state estate taxNCSouth Carolina: No state estate taxSCDistrict of Columbia: Yes: estates over $4,988,400, taxed at 11.2%-16%DCOklahoma: No state estate taxOKLouisiana: No state estate taxLAMississippi: No state estate taxMSAlabama: No state estate taxALGeorgia: No state estate taxGAHawaii: Yes: estates over $5,490,000, taxed at 10%-20%HITexas: No state estate taxTXFlorida: No state estate taxFL
  • Yes (13)
  • No (38)

Also for Oregon: Malpractice rules in Oregon · Small claims limits in Oregon · Small estate limits in Oregon · Debt time limits in Oregon · Shared fault rules in Oregon · Medicaid expansion in Oregon · ACA marketplace in Oregon · Claim deadlines in Oregon · All Oregon rules on one page

How we checked this

Figures come from the Tax Foundation's table as of October 1, 2026 (Bloomberg Tax and state statutes) and match AARP's 2026 list. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.