Oregon to Florida Retirement Taxes (2026): Every Tax That Changes

Updated July 27, 2026. Quick answer (2026): Moving from Oregon to Florida in retirement, you stop paying Oregon income tax on withdrawals and leave a Oregon death tax behind. Four separate taxes change when you move — state income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. Most comparisons only price the first one.

Oregon vs Florida: every tax that changes

Every cell is quoted from our statute-cited 51-jurisdiction dataset. Download the full dataset as CSV.

1. What changes on your annual tax bill

Oregon taxes retirement withdrawals: Pensions, 401(k) and IRA withdrawals generally fully taxable. Florida does not. On a $100,000 annual withdrawal, the Oregon bill is whatever its graduated, 4.75% to 9.9% top rate schedule produces; in Florida it is $0. Social Security is treated as follows — Oregon: Not taxed (ORS 316.054 subtraction). Florida: not taxed (no state income tax)

2. What changes at death: state estate tax

This is usually the larger number. Oregon levies an 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 — and Florida levies none (none (constitutionally prohibited)). Establishing domicile in Florida removes that exposure for assets that are not Oregon real property.

3. What changes at death: state inheritance tax

Neither state levies an inheritance tax. Oregon: none Florida: none

4. The one nobody prices: what probate costs your heirs

Oregon uses a hybrid fee model (Personal representative compensation is statutory (ORS 116.173): 7% of first $1,000; 4% of $1,000-$10,000; 3% of $10,000-$50,000; 2% above $50,000; plus 1% of certain non-probate property (excluding life insurance). Attorney fees are reasonable (ORS 116.183). Verified.); Florida uses a statutory-percentage model (Presumptive (not mandatory) statutory schedules. Attorney (Fla. Stat. §733.6171): $1,500 for estates ≤$40,000; +$750 for $40-70k; +$750 for $70-100k; 3% of the next $900,000; 2.5% from $1M-$3M; 2% from $3M-$5M; 1.5% from $5M-$10M; 1% above $10M — presumed reasonable, must be disclosed as negotiable. PR (§733.617): 3% of first $1M; 2.5% next $4M; 2% next $5M; 1.5% above $10M.). Filing fees — Oregon: 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. Florida: ~$400 formal administration; ~$345 summary administration (estates ≥$1,000); ~$235 summary <$1,000 — clerk fees per Fla. Stat. §28.2401 (base $395/$340 plus $4 service charge)

Full detail: probate cost by state and small-estate limits by state.

Will Oregon still tax me after I move to Florida?

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 a mailing address. A departing state can and does audit residency. Days present, voter registration, driver’s licence, where your doctors and advisers are, and where you keep what you value all count.
• Real property left behind stays taxable. Keeping a home in Oregon can keep part of the estate within reach of Oregon rules even after you become a Florida resident.
• A Roth conversion is taxed where you live in the year you convert. Sequencing a conversion after establishing the new domicile is often worth more than the annual saving — see how all 51 jurisdictions tax Roth conversions.

If you keep a home in Oregon, what happens at death?

Changing domicile moves you. It does not move the house. Oregon levies an estate tax, and it reaches a nonresident decedent’s real property situated there — so a home kept behind after the move stays within Oregon’s reach even once Florida is your legal home for every other purpose. For a nonresident decedent, taxable Oregon property is all real property and tangible personal property located in Oregon.

Oregon computes tax on the entire taxable estate wherever located, then multiplies by the Oregon fraction. The filing threshold is $1,000,000, the lowest in the nation. The practical consequence is the part most summaries skip: the lowest threshold in the country combined with a fractional formula, which is why an Oregon second home catches ordinary estates. Authority: Form OR-706 instructions (fractional formula).

This is the exposure that survives a move, and it is the one worth pricing before the move rather than after. The house also stays within that state’s probate jurisdiction, so the estate faces a separate ancillary proceeding there on top of the probate where you live — the ancillary probate calculator prices that second proceeding. Confirm the current figures with the state revenue department or a licensed professional before acting — thresholds move, and the arithmetic depends on the whole estate, not just the house.

Full state detail

Every figure above is summarized. The complete statute-cited breakdown for each state: Oregon retirement taxes and Florida retirement taxes. To compare any other pair, start at the retirement tax relocation hub.

Talking this through

Relocation timing, Roth conversion sequencing and estate exposure interact, and the order you do them in changes the total. If you want a second opinion, understand what it should cost first — see our advisor cost guide. If a move is genuinely on the table, here is what to look for in an advisor who knows both Oregon and Florida.

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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
• Fla. Const. art. VII (no personal income tax)
• ORS 116.173
• ORS 116.183
• ORS 114.510
• ORS 21.170
• Fla. Stat. §733.6171
• Fla. Stat. §733.617
• Fla. Stat. §735.201 (as amended by Ch. 2026-57)
• Fla. Stat. §28.2401

Methodology: every figure is quoted from Clear Money Guide’s statute-cited 51-jurisdiction datasets, compiled from state statutes, session laws and revenue-department publications and adversarially verified in July 2026. Nothing here is personalized tax or legal advice. Confirm your own facts with a qualified adviser before you move.