Clear Money Guide
What this state guide covers
A quick view of the questions, practical details and source notes below.
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Updated July 26, 2026. Quick answer (2026): If you are weighing a move out of Oregon in retirement, two things change when you leave Oregon: a top income-tax rate of 9.9% on withdrawals, and a tax at death. Four taxes change when you move — income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. This page prices all four for Oregon, then links a worked comparison for each destination.
What Oregon actually charges a retiree
| Tax | Oregon position, 2026 |
|---|---|
| State income tax | graduated, 4.75% to 9.9% top rate |
| Social Security | Not taxed (ORS 316.054 subtraction). |
| Pension / 401(k) / IRA | Pensions, 401(k) and IRA withdrawals generally fully taxable. |
| Estate tax | yes – $1,000,000 filing threshold/exemption (lowest in the nation; fixed, not indexed); rates 10%-16% on the amount above $1M; no spousal portability; natural resource (farm/forestry/fishing) credit available under ORS 118.140 |
| Inheritance tax | none |
| Probate fee model | hybrid |
| Probate filing fee | Statutory sliding scale (ORS 21.170, per 2025 OJD Circuit Court fee schedule): $278 (<$50k); $591 ($50k-<$1M); $882 ($1M-<$10M); $1,176 ($10M+). Verified. |
| Small-estate limit | Simple estate (small estate) affidavit: ≤$75,000 fair-market-value personal property (other than manufactured homes) AND ≤$200,000 combined real property and manufactured homes (ORS 114.510 as amended by 2025 SB 15; criteria renamed ‘simple estate’ by 2023 SB 308). |
Both halves matter
Oregon taxes retirement withdrawals and levies a tax at death. A comparison that prices only the first will understate what a move is worth, sometimes by an order of magnitude, because the death-tax threshold is a one-off on the whole estate rather than a percentage of one year’s income.
Where Oregon retirees go, and what each move is worth
Destinations below are drawn from documented retiree migration. Each links a worked, statute-cited comparison of all four taxes for that specific pair.
- Oregon to Idaho — top rate falls; compare the death taxes too
- Oregon to Nevada — stop paying income tax on withdrawals and leave a death tax behind
- Oregon to Arizona — top rate falls; compare the death taxes too
More Oregon corridors
Oregon’s estate tax starts at a $1,000,000 threshold, the lowest in the nation, and it is not indexed. These corridors price all four taxes that change on the move, each figure statute-cited for 2026:
Getting the sequence right
Leaving Oregon cleanly is a sequencing problem as much as a tax one: domicile tests, what happens to property you keep behind, and the order of conversions and sales. See finding an advisor for a cross-state move for what to look for and the five questions to ask first.
Optional next step
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How our partner relationships workWill Oregon still tax me after I move away?
Before the saving is real, the move has to survive an audit. The state you are leaving is the one that examines it, and the “six months and a day” rule is not the test — what actually changes your domicile, and why 183 days can trap you rather than free you.
Not on your retirement withdrawals, once you genuinely change domicile — but that is a harder test than a change of address, and what you leave behind stays in reach.
- Domicile is a test, not an address. Oregon can audit a departing resident. Days present, licence, registrations, where your advisers are and where you keep what you value all count.
- Property left behind stays reachable. Keeping a home in Oregon can keep part of your estate inside Oregon rules.
- Sequence any Roth conversion. It is taxed where you are domiciled in the year you convert — see how all 51 jurisdictions tax Roth conversions.
Full Oregon detail: Oregon retirement taxes. All corridors: retirement tax relocation hub.
Getting the order right
Move timing, conversion sequencing and estate exposure interact, and the order changes the total. Know what advice should cost before you buy it — see our advisor cost guide.
Cite or share this guide
Suggested citation: Clear Money Guide, “Leaving Oregon in Retirement: the 2026 Tax Position,” statute-cited; clearmoneyguide.com/leaving-oregon-retirement-taxes/. Free to cite with attribution. Download the full dataset as CSV, or contact contact@clearmoneyguide.com for custom cuts.
Figures verified against ORS 316.037, 316.054, 316.157, 118.010, 118.140, 114.510 and 21.170, enrolled 2025 SB 15, the Oregon Legislature bill-status records and the 2025 Form OR-706 instructions on September 30, 2026; ORS 116.173, 316.680 and 118.160, the 2023 SB 308 rename and the corridor rows were not re-checked.
Primary sources
- ORS 316.054 (Social Security)
- ORS 316.157 (retirement income credit sunset)
- ORS 316.680 federal pension subtraction
- OAR 150-316-0225
- Publication OR-PIT-VET
- ORS 118.010
- ORS 118.160
- ORS 118.140
- ORS 116.173
- ORS 116.183
- ORS 114.510
- ORS 21.170