Oregon Sales Tax Rate 2026: State and Local Guide
Review Oregon state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.
Combined Rate
0.000%
Current combined sales tax rate shown for this page.
State Portion
0.000%
Base state sales tax component in the rate breakdown.
Local Portion
0.000%
County, city, and special district tax combined.
Focus
Rate, filing, nexus, and official links
Oregon department of revenue resources and lookup references.
State Rate
0.000%
Base state sales tax rate.
Average Combined
0.00%
Average combined state and local rate.
Maximum Local
0.00%
Highest combined local rate shown in current guidance.
County Pages
33
County-level sales tax pages in the current location index.
Official Links
5
Forms, filing tools, lookup pages, and research links.
State Rate Breakdown
Oregon state and local sales tax benchmark
Rate Components
State, county, city, and special district sales tax breakdown
| Component | Rate |
|---|---|
| Oregon State Sales Tax | 0.000% |
| Combined Sales Tax Rate | 0.000% |
Average Local Rate
0.00%
Average localHighest Local Rate
0.00%
Highest localNexus Threshold
$0
Registration triggerCounty Directory
Browse Oregon sales tax rates by county
Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.
Highest rate counties
Lowest rate counties
Baker
0.000%State 0.000% plus local add-ons.
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Benton
0.000%State 0.000% plus local add-ons.
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Clackamas
0.000%State 0.000% plus local add-ons.
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Clatsop
0.000%State 0.000% plus local add-ons.
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Columbia
0.000%State 0.000% plus local add-ons.
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Coos
0.000%State 0.000% plus local add-ons.
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Crook
0.000%State 0.000% plus local add-ons.
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Curry
0.000%State 0.000% plus local add-ons.
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Deschutes
0.000%State 0.000% plus local add-ons.
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Douglas
0.000%State 0.000% plus local add-ons.
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Gilliam
0.000%State 0.000% plus local add-ons.
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Grant
0.000%State 0.000% plus local add-ons.
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Harney
0.000%State 0.000% plus local add-ons.
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Hood River
0.000%State 0.000% plus local add-ons.
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Jackson
0.000%State 0.000% plus local add-ons.
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Josephine
0.000%State 0.000% plus local add-ons.
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Klamath
0.000%State 0.000% plus local add-ons.
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Lake
0.000%State 0.000% plus local add-ons.
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Lane
0.000%State 0.000% plus local add-ons.
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Lincoln
0.000%State 0.000% plus local add-ons.
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Linn
0.000%State 0.000% plus local add-ons.
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Malheur
0.000%State 6.000% plus local add-ons.
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Marion
0.000%State 0.000% plus local add-ons.
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Morrow
0.000%State 0.000% plus local add-ons.
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Multnomah
0.000%State 0.000% plus local add-ons.
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Polk
0.000%State 0.000% plus local add-ons.
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Sherman
0.000%State 0.000% plus local add-ons.
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Tillamook
0.000%State 0.000% plus local add-ons.
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Umatilla
0.000%State 0.000% plus local add-ons.
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Wallowa
0.000%State 0.000% plus local add-ons.
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Wasco
0.000%State 0.000% plus local add-ons.
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Washington
0.000%State 0.000% plus local add-ons.
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Wheeler
0.000%State 0.000% plus local add-ons.
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Official State Resources
Oregon sales tax forms, e-file, lookup, and agency links
Forms
Electronic filing
Agency research
Sales Tax Holidays
Oregon tax holiday calendar and eligible items
No Sales Tax Holiday in 2025
No Sales Tax Holiday in 2025
FAQ
Oregon sales tax questions
What is the Oregon state sales tax rate?
The current state-level rate shown in our tax rate table is 0.000%. Local county, city, and special district taxes can push the combined rate higher.
How many official sales tax resources are available for Oregon?
We currently surface 5 imported official resource links for Oregon, including forms, agency research links, e-file portals, registration links, and lookup tools.
Does Oregon have economic nexus rules?
Yes. The current state guideline shows a sales threshold of $0 before many remote sellers need to register and collect tax.
Where can I find holidays, forms, and taxability updates for Oregon?
This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.