Oregon

Oregon Capital Gains Tax Calculator

Calculate your 2026 capital gains tax in Oregon. Oregon taxes capital gains at rates up to 9.9%, plus federal taxes.

Sale Details

Original purchase price

Renovations, additions — added to your basis

Agent commissions, closing costs, title & transfer fees

Oregon Tax Estimate

Total Tax

$53,600

26.8% effective rate

Capital Gain

$200,000

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Tax Breakdown

Sale Price$500,000
Cost Basis-$300,000
Capital Gain$200,000
Federal Tax-$33,800
↳ Includes NIIT (3.8%)$3,800
Oregon State Tax-$19,800
Net Cash to You$446,400

Sale price minus selling costs and all taxes (before any mortgage payoff).

Federal

$33,800

OR State

$19,800

Effective Rate

26.8%

Oregon Capital Gains Tax

Oregon taxes capital gains as ordinary income at rates up to 9.9%, which applies to 2026 taxable income over $125,000 single or $250,000 joint. This calculator applies the 9.9% top rate to the whole gain, so it overstates the tax for most filers. Portland-area residents can owe local income taxes on top: Metro's 1% Supportive Housing Services tax (2026 thresholds $128,000 single / $205,000 joint) and Multnomah County's Preschool for All tax (1.5% over $125,000 / $200,000, 3% over $250,000 / $400,000).

Long-term: Taxed as ordinary income (up to 9.9%)

Short-term: Taxed as ordinary income (up to 9.9%)

NIIT Applied

The 3.8% Net Investment Income Tax applies because your income exceeds $200,000.

Oregon Capital Gains Tax Details

Tax Treatment

  • Tax Type

    Taxed as ordinary income

  • Maximum Rate

    9.9%

Available Exemptions

  • Federal home-sale exclusion ($250K single / $500K married filing jointly) flows through to the Oregon return
  • Reduced rate on net long-term gain from selling farm property or a farming business when the sale ends your ownership interest (ORS 316.045)
  • Selling costs and capital improvements reduce the taxable gain

Oregon Capital Gains Tax FAQ

Official References

This calculator provides estimates. Consult a tax professional for advice specific to your situation in Oregon.

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Jupid AI Accountant helps Oregon residents track investment income and calculate capital gains taxes automatically.