Estate tax worksheet

Oregon Estate Tax Calculator

Oregon's estate-tax table starts above $1 million of taxable estate. Property allocation, a qualifying natural-resource exemption or credit, and certified forest-conservation relief can change the tax.

Updated Oct 2, 20265 primary sources citedEditorial policy

Oregon estate tax and relief worksheet

Who this covers and what to enter

Deaths in 2026 and 2027 using prepared OR-706 amounts. This calculates the tax and allocation; it does not determine resource-property eligibility, make an election or certify a forest credit.

Date of death Total gross estate — line 1 ($)Prepared Part 5 line 512 amount, including applicable state adjustments.Allowable deductions — line 2 ($)Prepared Part 5 line 522, including resolved marital and charitable deductions.Prepared natural-resource exemption — line 3 ($)From Schedule OR-NRE. Eligibility, property valuation and continuing conditions must already be confirmed.Gross property taxable by Oregon — line 6 ($)Prepared resident/nonresident situs amount, before subtracting the natural-resource exemption.Prepared natural-resource credit — line 9 ($)Schedule OR-NRC line 12. Cannot be used with the line 3 exemption.Available certified forest-conservation credit ($)Confirmed available amount supported by Oregon Department of Forestry certification. The worksheet limits use to remaining tax.Amount paid by the original due date — line 12 ($)This worksheet excludes interest and penalties. These are prepared Oregon amounts for a 2026 or 2027 estate. Residency, situs, deductions, elections and any natural-resource or certified forest relief are resolved. This is not a calculation of recapture, penalties, interest or federal tax.

Your estimate

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Confirm the prepared amounts and relief eligibility.

Net Oregon estate tax — line 11: —
Taxable estate — line 4: —
Oregon table tax — line 5: —
Tax payable before credits — line 8: —
Prepared natural-resource credit: —
Forest credit used: —
Forest credit not used in this estimate: —
Balance before interest / penalties: —
Estimated overpayment: —

Whole-dollar tax lines. The Oregon fraction rounds to six decimals and is displayed as a percentage with four decimals.

Reviewed October 1, 2026. 2026 Form OR-706 · Instructions revised July 23, 2026.

Check the department's $1.7 million example

The instructions put a $1.7 million taxable estate in the band starting at $1.5 million. Tax is $50,000 plus 10.25% of the $200,000 excess, giving $70,500 before property allocation or credits. Part 6 example.

Prepared taxable estate	Table tax, before allocation and credits
$1,000,000	$0
$1,500,000	$50,000
$1,700,000	$70,500
$2,500,000	$152,500
$5,000,000	$425,000
$10,000,000	$1,102,500

The examples are calculated from the schedule; they are not combined federal-and-state liabilities or amounts heirs receive.

Oregon's published allocation example

For $1,450,000 gross estate, $20,000 deductions and $800,000 of Oregon property, taxable estate is $1,430,000 and table tax is $43,000. The property fraction rounds to 0.551724, displayed on the return as 55.1724%. Allocated tax is $23,724. Line 8 example.

A natural-resource exemption also changes the fraction

For the covered 2026 estates, line 3 reduces taxable estate and is subtracted from both the Oregon property numerator and gross-estate denominator. A natural-resource credit instead reduces tax after allocation. The return does not permit claiming both forms of relief together. ORS 118.010, 118.140 and 118.145.

Consider $5 million gross estate, $3 million Oregon property, no deductions and a prepared $1 million exemption. Taxable estate becomes $4 million, giving $312,500 table tax. The adjusted fraction is ($3 million − $1 million) ÷ ($5 million − $1 million), or 50%. The estimate is $156,250. Using the unadjusted 60% fraction would incorrectly produce $187,500.

This is a calculated scenario with an assumed eligible exemption. The worksheet does not determine eligibility or future additional tax if qualifying-use requirements are broken.

Forest-conservation credit is separate

Part 2 provides a separate line for the forest-conservation credit. Enter the confirmed available certified amount; this worksheet limits the amount used to the remaining tax after the natural-resource credit. Return lines 8–11.

If tax after other relief is $23,724 and the available certified forest credit is $30,000, this estimate uses $23,724 and reports $6,276 unused. It does not turn the unused credit into a cash refund. Any carryforward or transfer must follow the applicable credit rules.

Confirm the Oregon property value before entry

The situs rules depend on domicile and property type. Oregon's statute distinguishes residents' intangible property from nonresidents' real and tangible Oregon property and addresses property taxed elsewhere. A bank's branch location alone is not enough to classify an asset. Oregon estate-tax situs rules.

Use the death-year return and the Oregon deadline

The department specifically directs estates with 2026 deaths to use the 2026 OR-706. July 31, 2026 liaison guidance. The general filing and payment deadline for deaths on or after January 1, 2022 is 12 months after death. Estate transfer tax guidance.

This worksheet does not decide whether a return is required, prepare resource schedules or calculate interest and penalties. Compare Washington's date-dependent estate tax and Hawaii's resident and nonresident schedules.

First documented September 4, 2026 · Updated October 2, 2026