Oregon Sales Tax Calculator
The Oregon state sales tax rate is 0.000%. Local taxes bring the average combined rate to 0.000% (highest 0.000%). Use the calculator to add tax to a price or work backwards from a receipt total.
Updated 2026-10-03
| State rate | 0.000% |
| Average local rate | 0.000% |
| Average combined rate | 0.000% |
| Highest combined rate | 0.000% |
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Sales tax on common purchases in Oregon
| Price | Tax at 0.00% | Total |
|---|---|---|
| $10.00 | $0.00 | $10.00 |
| $50.00 | $0.00 | $50.00 |
| $100.00 | $0.00 | $100.00 |
| $500.00 | $0.00 | $500.00 |
| $1,000.00 | $0.00 | $1,000.00 |
| $25,000.00 | $0.00 | $25,000.00 |
Combined sales tax in Oregon cities
- Portland: 0.000%
Oregon has no sales tax
Oregon has no state or local general sales tax, so the price on the tag is the price you pay, at 0% tax. That includes groceries, clothing, electronics, furniture and restaurant meals in most of the state. The calculator shows 0% for Oregon. You only need it to estimate tax for a purchase taxed in another state.
Oregon raises more of its revenue from income tax instead, and the paycheck calculator for Oregon shows how much. Shoppers still meet a handful of narrow consumption taxes. They apply to specific purchases rather than to retail sales in general.
The specific taxes that apply to purchases in Oregon
The vehicle and bicycle taxes were created by the 2017 transportation package (House Bill 2017). The state lodging tax dates from 2003, and local governments can add their own lodging taxes on top of it.
| Tax | Rate | What it applies to |
|---|---|---|
| Vehicle privilege tax | 0.5% | Retail price of taxable vehicles sold by Oregon dealers (paid by the dealer, often passed on) |
| Vehicle use tax | 0.5% | Taxable vehicles bought from sellers outside Oregon and used here |
| Bicycle excise tax | $15 per bike | New bicycles priced at $200 or more sold at retail |
| State transient lodging tax | 1.5% | Hotel, motel and short-term rental stays (local lodging taxes are extra) |
| Marijuana retail tax | 17% state, up to 3% local | Recreational cannabis sold by licensed retailers |
Worked examples: what Oregon actually charges
A $45,000 new car bought from a Portland dealer carries a 0.5% vehicle privilege tax of $225.00. In a state with a sales tax, the same car would cost far more. At Washington’s 6.5% state rate alone it would be $2,925.00.
A $1,200 e-bike triggers the flat $15 bicycle excise tax. A $180 bike is under the $200 threshold and owes nothing. Two nights in a hotel at $200 a night carry $6.00 of state lodging tax, plus whatever the city or county charges.
The Corporate Activity Tax: Oregon’s tax on business receipts
Oregon has no sales tax, but it does tax business revenue. The Corporate Activity Tax (CAT) applies to businesses with more than $1 million of taxable Oregon commercial activity. It is $250 plus 0.57% of taxable commercial activity above $1 million. Unlike a sales tax it is not added to receipts. Businesses pay it, and some build it into their prices.
Example: a business with $3,000,000 of taxable Oregon commercial activity owes $250 plus 0.57% of $2,000,000, which is $11,650.00. Spread over its sales, that is about 0.3883%, far below a typical sales tax rate.
Portland-area taxes are on income, not purchases
People moving to Portland sometimes expect a local sales tax. There isn’t one. The Portland-area taxes are on income: Metro’s Supportive Housing Services tax and Multnomah County’s Preschool for All tax apply only above high-income thresholds, and Portland charges a $35 Arts Tax. They are handled through income tax filings, never at a register. Use the Oregon paycheck calculator to model them.
What a $1,000 purchase costs in neighboring states
Oregon’s neighbors all charge sales tax, which explains why stores near the Washington border and on the Columbia River are busy. These averages show the tax a typical $1,000 purchase would carry in each state.
| State | State rate | Average combined | Tax on $1,000 |
|---|---|---|---|
| Oregon | 0% | 0% | $0.00 |
| Washington | 6.5% | 9.57% | $95.70 |
| Idaho | 6% | 6.03% | $60.30 |
| California | 7.25% | 9.03% | $90.30 |
| Nevada | 6.85% | 8.24% | $82.40 |
Out-of-state shoppers and Oregon use tax
Oregon stores do not collect sales tax from anyone, including visitors from Washington, Idaho or California. Shoppers from those states may still owe use tax at home. Washington, for example, expects residents to pay use tax on taxable goods bought tax-free elsewhere and used in Washington. That is enforced most often on vehicles when they are registered there.
Oregon residents do not owe Oregon use tax on everyday online or out-of-state purchases, because there is no general sales tax to replace. The exception is a vehicle bought outside Oregon, which is subject to the 0.5% vehicle use tax. If an online retailer charges sales tax on an order shipped to Oregon, check that the shipping address is correct.
Frequently asked questions
What is the sales tax rate in Oregon?
0.000% statewide; the population-weighted average combined state and local rate is 0.000%.
How do I calculate sales tax backwards from a total?
Divide the total by 1 plus the tax rate. At 0.00%, a $100 receipt includes $0.00 of tax on a $100.00 price.
How much is the tax on $100 in Oregon?
About $0.00 at the average combined rate, for a total of $100.00.
Is there sales tax on cars in Oregon?
There is no general sales tax, but a 0.5% vehicle privilege tax applies to taxable vehicles sold by Oregon dealers, and a 0.5% vehicle use tax applies to taxable vehicles bought outside Oregon.
Do Washington residents pay sales tax when shopping in Oregon?
Oregon collects none. Washington residents may owe Washington use tax on taxable items bought tax-free and used in Washington.
Is there a tax on bicycles in Oregon?
Yes, a flat $15 excise tax on each new bicycle priced at $200 or more sold at retail.
Are hotels taxed in Oregon?
Yes. A 1.5% state transient lodging tax applies, and many cities and counties add their own lodging tax.
What is Oregon’s Corporate Activity Tax?
A tax on businesses with more than $1 million of taxable Oregon commercial activity: $250 plus 0.57% of the amount above $1 million. It is not itemized on customer receipts.
Is recreational cannabis taxed in Oregon?
Yes. Licensed retailers charge a 17% state retail tax, and local governments may add up to 3%.
Should online retailers charge sales tax on orders shipped to Oregon?
No. Oregon has no general sales tax, so orders shipped to an Oregon address should not carry sales tax. If one does, check the shipping address.
Is the Oregon statewide transit tax a sales tax?
No. It is a 0.1% tax withheld from wages, not a tax on purchases.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Oregon DOR – Publication OR-ESTIMATE 2026 (indexed figures and rate charts)
- Oregon DOR – Withholding Tax Formulas 2026
- Oregon DOR – Statewide Transit Tax
- Paid Leave Oregon – Employers overview (2026 contribution rate and wage cap)
- City of Portland Revenue Division – Personal tax (Metro SHS, Multnomah PFA)
- Tax Foundation – State and Local Sales Tax Rates, Midyear 2026 (as of July 1, 2026)
- Oregon Department of Revenue – Revenue Streams
- Oregon Department of Revenue – Vehicle Privilege and Use Taxes
- Oregon Department of Revenue – Bicycle Excise Tax
- Oregon Department of Revenue – Corporate Activity Tax (CAT)
- Oregon Revised Statutes Chapter 320 – vehicle privilege and use taxes, bicycle excise tax, transient lodging tax