Estate planning · Oregon estate tax
Oregon’s $1 Million Estate Tax and Married Couples
Oregon’s threshold is $1 million, it is not indexed, and spouses cannot share it. Here is what that means for a married couple, as of October 2026.
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The short answer
As of October 2026, Oregon taxes estates over $1 million at rates from 10% to 16%. The $1 million threshold is not indexed for inflation, and Oregon does not let a surviving spouse use the first spouse’s unused exclusion. For a married couple, a plan that leaves everything outright to the survivor can waste one exclusion. The Oregon Estate Tax Trust Plan is designed to preserve both. For worked examples at each estate size, see Oregon estate tax rates. If you live in Washington and own Oregon real estate, see Oregon estate tax for Washington residents.
How Oregon’s estate tax works
Three facts drive the planning:
Estates over $1 million are taxed at 10% to 16%.
The threshold does not rise with inflation, so more families cross it every year.
A surviving spouse cannot use the first spouse’s unused exclusion.
A paid-off Portland-area house plus retirement accounts can cross the line.
Where the law stands (October 2026)
SB 1511, which would have raised the exemption, failed to pass on March 6, 2026. The initiative to repeal Oregon’s estate tax did not gather enough signatures for the November 2026 ballot. The $1 million threshold stands for 2026. I will update this page if that changes.
Why married couples are exposed
Each spouse has a $1 million exclusion. With no portability, if everything passes outright to the surviving spouse, the first spouse’s exclusion can go unused, and the survivor’s estate is measured against a single $1 million exclusion.
The Oregon Estate Tax Trust Plan
A flat-fee plan for married couples: $5,250. It is designed to preserve each spouse’s $1 million exclusion. See all flat fees.
No plan guarantees a tax result. Whether tax is owed depends on what you own when each of you dies.
Larger estates
If your estate is well beyond this range, or you want planning that also addresses creditors and future generations, that is a different engagement. See how asset protection works.
Frequently asked questions
What is Oregon’s estate tax exemption in 2026?
As of October 2026, $1 million per person. It is not indexed for inflation. SB 1511, which would have raised it, failed on March 6, 2026, and the initiative to repeal the tax did not qualify for the November 2026 ballot.
What are the Oregon estate tax rates?
From 10% to 16% on the amount over $1 million.
Can my spouse use my unused Oregon exemption?
No. Oregon has no portability between spouses. If everything passes outright to the survivor, the first spouse’s exclusion can go unused.
Does the federal estate tax matter for us?
For most Portland-area families, no. The federal exemption is $15 million. Oregon’s is $1 million, which is why Oregon is the tax to plan around.
Will the Oregon Estate Tax Trust Plan eliminate the tax?
No plan guarantees a tax result. The plan is designed to preserve each spouse’s $1 million exclusion. Whether tax is owed depends on what you own when each of you dies.
About your attorney
Brian T. Bradley, Esq.
Licensed in Oregon, Washington & California · Based in Wilsonville
I draft every plan myself, and you talk to me, not a paralegal, from the planning call through signing. My main practice is asset protection for clients nationwide. I offer flat-fee estate planning to families here in the Portland metro and Southwest Washington because most of them need a clean, correct plan at a known price, not a custom engagement.
Structure before stress.
Get the plan done while it is simple.
Book a free 15-minute call. I will tell you which flat-fee plan fits, or tell you if you need something I do not offer.
Book a free 15-minute callAttorney advertising. Brian T. Bradley, Esq., Bradley Legal Corp, Wilsonville, Oregon. Licensed in Oregon, Washington, and California. This page is general information, is not legal or tax advice, and does not create an attorney-client relationship. Tax figures are stated as of October 2026 and can change. No plan guarantees a particular tax result.