Oregon Capital Gains Tax Calculator
Oregon taxes capital gains as ordinary income at graduated rates up to 9.9%. Estimate federal + state tax.
Oregon taxes most capital gains as ordinary income at rates from 4.75% to 9.9% (ORS 316.037), with one exception: qualifying long-term gain from selling farm property or a farming business can be taxed at 5% instead (ORS 316.045).
| Rule | Oregon |
|---|---|
| Rate | Ordinary rates of ORS 316.037: 4.75%, 6.75%, 8.75% and 9.9%. The statute's table starts 9.9% at $125,000 of taxable income; the Department of Revenue adopts an adjusted table each year. |
| Short- vs long-term | No general difference: both are part of taxable income. |
| Farm gain | ORS 316.045 taxes net long-term capital gain at 5% when it comes from farm property or a 10%-or-greater interest in a farming business and the statute's other conditions are met. |
| Tax year | 2026 return (Form OR-40 for full-year residents). |
Sources: Oregon Revised Statutes chapter 316 (ORS 316.037 rates; ORS 316.045 farm capital gain), Oregon Legislature, read 2026-10-10.
Estimate only, not an official determination. What this estimate covers and its limits
Enter Your Details
Adjust values to see instant results
Additional Details
Pre-filled: Editable top/representative-rate proxy; not a state return calculation
Additional Details
Estimated Federal + State Tax
Estimated • Based on your inputs
Estimated Net Sale Proceeds
$87,550.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How This Calculator Works
Calculation methodology and assumptions
The Oregon line is the modeled gain times the 9.9% in the Modeled State Rate field, added to the federal estimate.
Estimate only — these are not official figures
State tax is not a return calculation: the 9.9% default is applied flat to the whole gain, so the brackets, thresholds and exclusions in the Oregon table above are not computed.
Do not rely on these amounts for budgeting or payment. For exact amounts, check the Oregon tax authority (https://www.oregon.gov/dor/programs/individuals/pages/pit.aspx).
Key State Information
For a typical Oregon investor the gain is simply more taxable income, and the part of it that falls in the top bracket is taxed at 9.9%. The farm rule is narrow: it covers farm property and farming businesses, not ordinary stock or a home.
Example Calculation
A single Portland renter with $70,000 of other taxable income sells a rental condo bought five years ago for $210,000 at $330,000.
Entered as $210,000 basis, $330,000 proceeds, single, $70,000 of other income: the calculator finds a $120,000 long-term (60 months) gain, $18,000 of regular federal tax, and $11,880 of Oregon tax at the 9.9% default.
Result: $29,880 in total (24.9% of the gain), leaving $300,120. The 5% farm rate of ORS 316.045 does not help here, because a rental condo is not farm property: the gain is ordinary Oregon income.
StateCalc Team
Editorial Team
The StateCalc team builds free financial calculators using data from official government sources including the IRS, U.S. Census Bureau, BLS, and state revenue departments. All formulas are validated by an automated test suite and cross-referenced against published data.
Our editorial standardsFrequently Asked Questions
What rate does Oregon charge on a capital gain?
The same rate as other income under ORS 316.037: 4.75% to 9.9%, with 9.9% in the top bracket ($125,000 and up in the statute's table).
Is there a lower Oregon rate for selling farmland?
Yes. ORS 316.045 applies a 5% rate to net long-term capital gain from farm property or a farming business when its conditions are met.
Does Oregon treat short-term gains differently?
No. Oregon has no general preferential rate for long-term gains, so short- and long-term gains are taxed the same.
People Also Calculate
Frequently used together with this calculator
Related Calculators
More Capital Gains Tax Calculators
More Calculators for Oregon
Explore related financial tools with Oregon data
Compare Oregon With Other States
Side-by-side tax, housing & cost of living comparisons