OR estate risk

Tax exposure in Oregon

State estate or inheritance tax rules and how they interact with federal thresholds.

Oregon imposes an estate tax with a $1,000,000 exclusion amount.

Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?

At a glance

Key takeaways

Oregon estate tax applies to estates exceeding $1,000,000.
The state does not impose an inheritance tax.
State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.

Questions to consider

State overview

Oregon imposes an estate tax with a $1,000,000 exclusion amount.

Oregon estate tax applies to estates exceeding $1,000,000.
The state does not impose an inheritance tax.
State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.

Sources

Background sources

IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.

National sources provide baseline context; state statutes and court rules control in Oregon.

Optional next steps

Educational resources only. No forms and no legal advice.

Context links

Understand death-risk context for Oregon

LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.

Understand retirement-risk context for Oregon

RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.

Review federal estate tax basics

IRS guidance on federal estate tax thresholds, filings, and definitions.