Or. Rev. Stat. § 316.037

Imposition and rate of tax

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316.037 Imposition and rate of tax. (1)(a) A tax is imposed for each taxable year on the entire taxable income of every resident of this state. The amount of the tax shall be determined in accordance with the following table:

______________________________________________________________________________

If taxable income is: The tax is:

Not over $2,000 4.75% of

taxable

income

Over $2,000 but not

over $5,000 $95 plus 6.75%

of the excess

over $2,000

Over $5,000 but not

over $125,000 $298 plus 8.75%

of the excess

over $5,000

Over $125,000 $10,798 plus 9.9%

of the excess

over $125,000

______________________________________________________________________________

(b) For tax years beginning in each calendar year, the Department of Revenue shall adopt a table that shall apply in lieu of the table contained in paragraph (a) of this subsection, as follows:

(A) Except as provided in subparagraph (D) of this paragraph, the minimum and maximum dollar amounts for each bracket for which a tax is imposed shall be increased by the cost-of-living adjustment for the calendar year.

(B) The rate applicable to any rate bracket as adjusted under subparagraph (A) of this paragraph may not be changed.

(C) The amounts setting forth the tax, to the extent necessary to reflect the adjustments in the rate brackets, shall be adjusted.

(D) The rate brackets applicable to taxable income in excess of $125,000 may not be adjusted.

(c) For purposes of paragraph (b) of this subsection, the cost-of-living adjustment for any calendar year is the percentage (if any) by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged index for the second quarter of the calendar year 1992.

(d) As used in this subsection, “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor.

(e) If any increase determined under paragraph (b) of this subsection is not a multiple of $50, the increase shall be rounded to the next lower multiple of $50.

(2) A tax is imposed for each taxable year upon the entire taxable income of every part-year resident of this state. The amount of the tax shall be computed under subsection (1) of this section as if the part-year resident were a full-year resident and shall be multiplied by the ratio provided under ORS 316.117 to determine the tax on income derived from sources within this state.

(3) A tax is imposed for each taxable year on the taxable income of every full-year nonresident that is derived from sources within this state. The amount of the tax shall be determined in accordance with the table set forth in subsection (1) of this section. [1969 c.493 §11; 1975 c.674 §1; 1977 c.872 §1; 1979 c.649 §1; 1983 c.684 §23; 1985 c.141 §1; 1987 c.293 §6; 1991 c.457 §1b; 2001 c.660 §11; 2003 c.46 §37; 2009 c.746 §§1,2; 2019 c.122 §56]

316.040 [1953 c.304 §7; repealed by 1969 c.493 §99]

Notes of Decisions

Cited in 71 cases (8 in the last 5 years), 1979–2026 · leading case: Moro v. State of Oregon

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Moro v. State of Oregon (2015) or · cites it 4× “HB 3349, § 3(4)(a); see ORS 316.037(1)(a) (1991) (setting personal income tax rates).”

Etter v. Department of Revenue (2016) or · cites it 3× “Oregon taxes not only the income of residents, see ORS 316.037(1), but also the income of nonresidents that “is derived from sources within the state.”

Ashby v. Dept. of Rev. (2012) ortc · cites it 3× “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

Dane v. Dept. of Rev. (2012) ortc · cites it 3× “ANALYSIS ORS 316.037(1)(a) 3 imposes a “tax * * * on the entire taxable income of every resident of this state.”

Hillenga v. Dept. of Rev. (2014) ortc “Whether Taxpayers were Domiciled in Oregon in 2006 ORS 316.037 provides, in pertinent part: “(1)(a) A tax is imposed for each taxable year on the entire taxable income of every resident of this state.”

Gorski v. Dept. of Rev. (2012) ortc · cites it 3× “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

Dela Rosa v. Department of Revenue (1992) or “” ORS 316.037(l)(a). The tax laws also define the term “resident of this state.”

Zemke v. Department of Revenue (2003) ortc · cites it 4× “Such a focus on year-end status as determinative for an entire year is at odds with the part-year principles of ORS 316.037 and ORS 316.117 that bifurcate the tax year.”

Bleasdell v. Department of Revenue (2004) ortc “ORS 316.037(1), (3). 1 David did not have Oregon-source income and, therefore, cannot be taxed by this state unless he was an Oregon resident.”

Cook v. Dept. of Rev. (2018) ortc · cites it 2× “4 The position of taxpayer results in taxpayer computing Oregon tax liability without regard to the federal 3 All statutory provisions are ultimately employed for the purpose of deter- mining the base of income that, for nonresidents, is taxable in Oregon under ORS 316.037(3). 4…”

Jimenez v. Dept. of Rev. (2021) ortc “ORS 316.037; ORS 316.022(6). “Taxable income” under IRC section 63 generally means “gross income” minus deductions.”

Keller v. Department of Revenue (1994) or “ORS 316.037(1)(a) (describing Oregon’s personal income tax as a tax “imposed * * * on the entire taxable income of every resident of this state”); 1 Cooley, The Law of Taxation 138, § 49 (4th ed 1924) (hereinafter Cooley); see Roberts et al v.”

Show all 71 citing cases →

— Or. Rev. Stat. § 316.037(1) — 19 cases

Etter v. Department of Revenue (2016) or “Oregon taxes not only the income of residents, see ORS 316.037(1), but also the income of nonresidents that “is derived from sources within the state.”

Bleasdell v. Department of Revenue (2004) ortc “ORS 316.037(1), (3). 1 David did not have Oregon-source income and, therefore, cannot be taxed by this state unless he was an Oregon resident.”

Boquist v. Dept. of Rev. (2019) ortc

Seghetti v. Dept. of Rev. (2016) ortc

Vermilion Films LLC v. Dept. of Rev. (2016) ortc

— Or. Rev. Stat. § 316.037(1)(a) — 26 cases

Moro v. State of Oregon (2015) or “HB 3349, § 3(4)(a); see ORS 316.037(1)(a) (1991) (setting personal income tax rates).”

Ashby v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

Dane v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) 3 imposes a “tax * * * on the entire taxable income of every resident of this state.”

Gorski v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

— Or. Rev. Stat. § 316.037(1)(b) — 1 case

Deras v. Dept. of Rev. (2026) ortc

— Or. Rev. Stat. § 316.037(2) — 9 cases

Gorski v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

Ashby v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

Dane v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) 3 imposes a “tax * * * on the entire taxable income of every resident of this state.”

Spillman v. Dept. of Rev. (2021) ortc

Zemke v. Department of Revenue (2003) ortc “Such a focus on year-end status as determinative for an entire year is at odds with the part-year principles of ORS 316.037 and ORS 316.117 that bifurcate the tax year.”

— Or. Rev. Stat. § 316.037(3) — 16 cases

Moro v. State of Oregon (2015) or “HB 3349, § 3(4)(a); see ORS 316.037(1)(a) (1991) (setting personal income tax rates).”

Etter v. Department of Revenue (2016) or “Oregon taxes not only the income of residents, see ORS 316.037(1), but also the income of nonresidents that “is derived from sources within the state.”

Cook v. Dept. of Rev. (2018) ortc “4 The position of taxpayer results in taxpayer computing Oregon tax liability without regard to the federal 3 All statutory provisions are ultimately employed for the purpose of deter- mining the base of income that, for nonresidents, is taxable in Oregon under ORS 316.037(3). 4…”

Ashby v. Dept. of Rev. (2012) ortc “ANALYSIS ORS 316.037(1)(a) imposes a “tax * * * on the entire taxable income of every resident of this state.”

— Or. Rev. Stat. § 316.037(l)(a) — 3 cases

Moro v. State of Oregon (2015) or “HB 3349, § 3(4)(a); see ORS 316.037(1)(a) (1991) (setting personal income tax rates).”

Dela Rosa v. Department of Revenue (1992) or “” ORS 316.037(l)(a). The tax laws also define the term “resident of this state.”

Department of Revenue v. Glass (2001) or

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