Capital Gains Tax for Oregon (2026)
Oregon (OR) Key Facts
State Capital Gains Rate
9.9%
Taxed As
Ordinary income
Federal Rate Applies
Yes (0%, 15%, or 20%)
Long Term vs Short Term
Both taxed at state level
How This Calculator Works in Oregon
This calculator estimates your combined federal and Oregon capital gains tax. Enter your gain amount, holding period, and income to see your estimated tax.
Oregon Overview
Oregon taxes capital gains as ordinary income at up to 9.9% with no special long-term rate. However, Oregon has no sales tax, partially offsetting the high income tax. Federal capital gains taxes also apply, with long-term rates of 0%, 15%, or 20% depending on income. The combined state and federal burden should be considered when planning asset sales or investment strategies.
How Oregon Compares
Oregon's capital gains rate of 9.9% compares to Washington at 7% and California at 13.3%. State capital gains taxes significantly impact net investment returns.
| State | Top Rate | Notes |
|---|---|---|
| Washington | 7% | Washington has a capital gains rate of 7%. |
| California | 13.3% | California has a capital gains rate of 13.3%. |
| Nevada | 0% | Nevada has a capital gains rate of 0%. |
Oregon's capital gains rate of 9.9% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Oregon Residents
- 1Oregon taxes capital gains as ordinary income at up to 9.9% with no special long-term rate. However, Oregon has no sales tax, partially offsetting the high income tax.
- 2Federal long-term gains (held 1+ year) are taxed at 0%, 15%, or 20%. Oregon's state tax applies on top of the federal rate.
- 3Hold investments over one year to qualify for lower federal long-term rates rather than ordinary income rates.
- 4Tax-loss harvesting—selling losing investments to offset gains—reduces both federal and Oregon state capital gains tax.
- 5Consider the combined federal + state rate when planning large asset sales. The total can exceed 33.7% for high earners.