Oregon Sales Tax Rate Table
Oregon statewide sales tax rate: No sales tax. Oregon’s sales tax is administered by the Oregon Department of Revenue.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
Oregon Sales Tax Rates at a Glance
| Statewide sales tax rate | No sales tax |
|---|---|
| Local sales taxes | See notes below |
| Average local rate | None |
| Average combined rate | 0.00% |
| Administered by | Oregon Department of Revenue |
| Registration document | Oregon business registration |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in Oregon
Oregon imposes no general sales tax at state or local level, and local governments are not permitted to levy one. Oregon does apply a small number of targeted transaction taxes instead, including a vehicle privilege tax on new vehicle sales, a bicycle excise tax, and a statewide transit tax withheld from wages — none of which is a general retail sales tax.
Which Oregon Rate Should You Charge?
There is no general sales tax rate to source. Selling into Oregon from another state creates no Oregon sales tax obligation, but an Oregon business selling into other states is still subject to those states’ economic nexus rules.
What Oregon Taxes — and What It Doesn’t
With no general sales tax there is no exemption list. Oregon businesses should instead check the Corporate Activity Tax, which applies to commercial activity above a threshold and is a business tax rather than a tax added at the register.
Look Up an Exact Oregon Sales Tax Rate
Publishing a fixed list of every Oregon city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes guidance on the vehicle privilege tax, bicycle excise tax and Corporate Activity Tax that apply in place of a sales tax. Open the official Oregon Department of Revenue website at www.oregon.gov/dor and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in Oregon
Before you can legally charge Oregon sales tax you need to be registered with the Oregon Department of Revenue and hold a Oregon business registration. Our sales tax application service files the paperwork for you. See the Oregon sales tax application page for what Oregon asks for.
Ready to register in Oregon? Apply for your Oregon sales tax permit online – it only takes a few minutes.
Oregon Sales Tax Rate FAQs
What is the sales tax rate in Oregon?
Oregon does not impose a statewide general sales tax. Oregon imposes no general sales tax at state or local level, and local governments are not permitted to levy one. Oregon does apply a small number of targeted transaction taxes instead, including a vehicle privilege tax on new vehicle sales, a bicycle excise tax, and a statewide transit tax withheld from wages — none of which is a general retail sales tax.
Do I need a permit before I collect sales tax in Oregon?
Because Oregon has no statewide sales tax, there is no statewide sales tax permit. You may still need other state or local business registrations. If you sell into other states, you will need a permit in each state where you have nexus — start a multi-state application here.
Do remote and online sellers have to collect Oregon sales tax?
There is no statewide Oregon sales tax for remote sellers to collect. Selling into other states is a different matter — most states require registration once you cross their economic nexus threshold.
How often do Oregon sales tax rates change?
This page is reviewed whenever Oregon changes its treatment of sales and use tax.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Washington sales tax rate table
- California sales tax rate table
- Idaho sales tax rate table
- Nevada sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.