For 2025, in Oregon, the state estate tax filing threshold remains $1,000,000. Many people are surprised to learn of this potential tax burden—Oregon is one of only 12 states that impose estate taxes and currently has the lowest threshold. Estates of values over $1,000,000 may be subject to Oregon estate tax of 10–16% upon your death and the estate’s passing to your heirs.
On the other hand, the federal estate tax filing threshold has again risen, to $13,990,000 for 2025. Estates of values above that amount may be subject to federal estate tax of up to 40% upon your death and the estate’s passing to your heirs. For more information, see the IRS Frequently Asked Questions.
A comprehensive estate plan can be structured to include provisions that may aid in minimizing estate tax liability (including potentially “doubling” the value of assets to pass free of Oregon estate tax to $2,000,000). Circumstances vary though, so you should always consult an estate planning lawyer to ensure your plan is structured properly and will function as intended. Please contact us to set up an appointment to explore your options.