Oregon Estate Tax Calculator
Last updated: 23 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Oregon Estate Tax — Calculator
A fast, educational Oregon estimator. It reflects the $1,000,000 threshold, the OR-706 graduated schedule, and proration by Oregon situs. You can optionally include a Natural Resource Exemption (NRE) amount.
Oregon Estate Tax Calculator
Estimator based on OR-706: worldwide base, $1M exemption, graduated schedule, then proration by Oregon-situs fraction. For education only.
Results
Estate base (after deductions)
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Oregon taxable estate (after $1M)
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Tentative tax (table)
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Proration factor (OR-situs ÷ worldwide)
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Estimated Oregon estate tax
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How to use the calculator
1) Gross estate
Enter the worldwide gross estate (residents and nonresidents). For nonresidents, proration by Oregon situs will adjust the tentative tax later.
2) Deductions
Debts & expenses, Spousal (marital deduction), and Charity reduce the base. For nonresidents, allocate deductions consistently to Oregon assets for return preparation.
3) NRE
If a Natural Resource Exemption (farm/forest/qualifying business property) may apply, enter an estimate. The actual Natural Resource Credit/Exemption requires strict eligibility and documentation.
4) Oregon situs
Sum of real property and tangible personal property located in Oregon. The calculator derives the proration factor (OR situs ÷ worldwide) and multiplies the tentative tax by that factor.
5) Reading the outputs
Estate base = after deductions/NRE. Oregon taxable estate = base minus $1,000,000. Tentative tax = table tax from brackets. Estimated Oregon tax = tentative × proration factor.
Tips & limitations
- This is an educational tool that approximates Oregon’s tables. For ET-706 filings, the statute and current DOR instructions control.
- For nonresidents, allocate deductions to Oregon assets consistently; the situs mix heavily influences proration.
- If the Oregon taxable estate ≤ $1,000,000, the model shows no state tax. Consider marital/charitable design, lifetime transfers, and NRE to manage liability.
- For farm/forest/business property, evaluate Natural Resource Credit/Exemption requirements early (ownership/use before death and required post-death holding/use).
Before filing: review OR-706 & instructions, Natural Resource schedules, and payment options (OR-706-V / e-pay).