Estate planning basics in Oregon

State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.

What this means for your plan

• Oregon taxes estates above its own threshold, which is below the federal $15 million exemption. Families near the line often plan for it with gifts, trusts, or titling. Ask your attorney whether your plan accounts for it.
• A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
• Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.

Questions about Oregon

Does Oregon have an estate tax?

Yes. Estates over $1 million pay 10 to 16 percent on the amount above $1 million. This is the lowest threshold in the country and is not adjusted for inflation. A natural resource (farm, forest, fishing) credit can reduce it.

Does Oregon have an inheritance tax?

No. Oregon does not tax what an heir receives.

Is Oregon a community property state?

No. Oregon is a common law property state. Oregon probate is a court process that takes at least four months for creditor claims and often nine months to a year. A living trust is very common, and the $1 million estate tax threshold means most homeowners with savings need tax planning.

Does Oregon allow a transfer on death deed for real estate?

Yes. Oregon allows a transfer on death deed for real estate.

What is the small estate limit in Oregon?

Simple estate affidavit for estates with personal property up to $75,000 and real estate up to $200,000, 30 days after death.