Updated October 4, 2026. Quick answer: Yes. Oregon taxes a gain as part of taxable income at its graduated rates, 4.75% to 9.9%, with no general lower rate. Publication OR-17 says “Oregon taxes your gain” in the year it is received. A reduced rate exists only for farm liquidation, under ORS 316.045.
Selling your home? How the state taxes the profit, from its own tax documents: Does Oregon tax the profit from selling your home?.
The same question for dividends and interest: does Oregon tax dividends and interest.
How Oregon treats capital gains
| Item | What the documents say |
|---|---|
| Treatment | Taxed as ordinary income; no general preferential rate |
| 2025 rates, single filer | 4.75% to $4,400; 6.75% to $11,100; 8.75% to $125,000; 9.9% above $125,000 |
| Reduced rate | Net long-term gain from capital assets used in farming activities may qualify (ORS 316.045) |
A $50,000 long-term gain
A $50,000 gain taxed wholly at the lowest 2025 rate, 4.75%, would add $2,375; taxed wholly at the top rate, 9.9%, $4,950. Your own bracket decides.
What changes in 2026
The 2025 rate chart is the latest Oregon document read, and it prints no 2026 schedule.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal tax on gains in Topic no. 409, Capital Gains and Losses and Publication 550, Investment Income and Expenses.
Related: whether Oregon taxes pensions, how Oregon taxes retirement income, the capital gains tax by state table, and the federal capital gains tax calculator.
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Answer againSources
- Oregon Revised Statutes Chapter 316 (ORS 316.007 policy; ORS 316.037 imposition and rate of tax): https://www.oregonlegislature.gov/bills_laws/ors/ors316.html
- 2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431, Rev. 01-29-26): https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf
- 2025 Tax rate charts (Chart S and Chart J): https://www.oregon.gov/dor/programs/individuals/Documents/Part-year%20and%20nonresident%20tax%20rate%20charts.pdf
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.