Oregon sales tax at a glance
| State base rate | 0% |
| Average combined rate | ~0% (state + county + city + districts) |
| National rank | 51 of 51 by average combined rate (all-state average 6.61%) |
| Groceries | Generally exempt |
| Major cities | Portland, Eugene, Salem, Gresham, Hillsboro |
Worked examples — what you actually pay in Oregon
Using the average combined rate of 0% (your exact city rate may be higher or lower):
| Purchase | Tax | Total |
|---|---|---|
| $25 | $0.00 | $25.00 |
| $100 | $0.00 | $100.00 |
| $500 | $0.00 | $500.00 |
| $1,000 | $0.00 | $1000.00 |
| $10,000 | $0.00 | $10000.00 |
Sales tax rates
Chart: DailyFinance.tools · Rates are reviewed averages from our state tax dataset — your exact local rate may differ.
How Oregon compares with other states
The states closest to Oregon on average combined rate, plus the national extremes — all rates are average combined (state + local):
| State | Average combined rate | Tax on $1,000 |
|---|---|---|
| Oregon (this page) | 0% | $0.00 |
| Alaska | 1.82% | $18.20 |
| Delaware | 0% | $0.00 |
| Montana | 0% | $0.00 |
| New Hampshire | 0% | $0.00 |
| Louisiana — highest in the US | 9.56% | $95.60 |
What this means in Oregon
Oregon charges no sales tax at the state or local level. A $10,000 purchase that carries about $661 of tax at the all-state average combined rate of 6.61% carries $0 here. That arithmetic is why no-sales-tax states draw cross-border shoppers for cars, appliances and electronics — and why the saving is largest exactly on the purchases households plan in advance.
Groceries for home consumption are exempt, so the weekly food shop is largely outside this tax. A state that taxed a $150 weekly basket at Oregon's combined rate would collect about $0 a year from it; in Oregon that charge falls only on non-food items and prepared food. Sellers should still check category rules — the exemption covers food, not everything in a supermarket.
How to calculate Oregon sales tax (3 steps)
- Find your combined rate. Start with the 0% state rate, then add your county, city and any special-district rates for the exact purchase location.
- Multiply. Tax = taxable price × (combined rate ÷ 100). Shipping and discounts change the taxable base in some cases — discounts usually reduce it, delivery charges vary.
- Add (or extract). Total = price + tax. Working backwards from a tax-inclusive price: pre-tax price = total ÷ (1 + rate ÷ 100). Our calculator does both directions instantly.
Groceries and exemptions in Oregon
No sales tax in Oregon. Prescription medicines are exempt in almost every state; clothing, services and digital goods follow state-specific rules, so check the Oregon Department of Revenue for category detail before assuming an item is tax-free.
Sales tax in major Oregon cities
Combined rates inside Oregon are set city by city:
Selling into Oregon? Read this
If you sell online and ship to Oregon, economic nexus rules generally require you to collect tax once your Oregon sales pass the state's threshold (commonly $100,000). You collect at the rate for the buyer's delivery address — which is why combined-rate accuracy matters more than the state base rate. The full calculator lets you test any rate, extract tax from totals, and model VAT for international sales.