Oregon Real Estate Transfer Tax Calculator

Oregon bans real estate transfer taxes by statute in every county except one: Washington County, in the Portland suburbs, is grandfathered in at a rate of roughly 0.1%, a holdover from before the statewide ban took effect that no other Oregon county or city may replicate. Everywhere else in Oregon, from Portland's Multnomah County to the coast to eastern Oregon, the transfer tax computed here is $0.00.

That single-county exception makes Oregon's situation structurally different from a true no-tax state like Idaho or Montana, where nothing exists anywhere in the state; Oregon instead has an active statewide prohibition with one legally preserved carve-out. This calculator applies Oregon's general no-tax rule as its default, which is accurate for the overwhelming majority of the state; a Washington County transaction specifically should account for that county's small grandfathered rate instead.

Oregon pairs this near-total absence of a transfer tax with the absence of a state sales tax as well, two revenue sources the state's tax structure largely omits, relying instead more heavily on income tax to fund state government.

1. Input Normalization: The sale price you enter is converted to a Decimal value and floored at zero.
2. State Lookup: The engine looks up "oregon" in engine/tables/2026/state-real-estate-transfer-tax.json and reads hasTransferTax: false.
3. Zero-Tax Path: Because the statewide rate is zero and Oregon law bans new local transfer taxes, the function returns taxDue = 0 without running any bracket or flat-rate multiplication logic.
4. Net Proceeds: Net proceeds after transfer tax equal the full sale price, since nothing is subtracted for a state transfer tax under the modeled statewide baseline.

At the calculator's baseline sale price of $380,000: - Sale Price: $380,000.00 - Statewide Statutory Rate Applied: None (Oregon has no statewide real estate transfer tax) - Transfer Tax Due: $0.00 - Net Proceeds After Transfer Tax: $380,000.00

Moving to the higher-value scenario of $1,500,000, the result is unchanged under the statewide baseline: - Sale Price: $1,500,000.00 - Transfer Tax Due: $0.00 - Net Proceeds After Transfer Tax: $1,500,000.00

The calculator's verified test vectors confirm transferTaxDue equals 0 and hasTransferTax equals false at $380,000, at $1,500,000, at $0, and again at $750,000. If your transaction is in Washington County specifically, add approximately 0.1% of the sale price, roughly $380.00 on a $380,000 sale, to account for that county's grandfathered local tax, since it sits outside the statewide zero-tax baseline this calculator models.

• Washington County's grandfathered local transfer tax. This is the sole exception to Oregon's statewide zero-tax status, running at roughly 0.1% of the sale price, and it is not included in this calculator's statewide baseline.
• County recording fees. Oregon county clerks charge a flat fee per document to record the deed, unrelated to sale price and not a transfer tax.
• Title insurance and escrow fees. Oregon closings customarily go through an escrow company, and those fees are set separately from any transfer tax.
• Real estate commissions. Agent commissions are negotiated separately and typically represent the largest single cost at closing.
• Property tax proration. Buyers and sellers typically prorate the current year's property tax at closing, which this calculator does not compute.

• Assuming Oregon has no exceptions at all. Washington County is a real, grandfathered exception, and transactions there should account for its roughly 0.1% local tax.
• Assuming other Oregon counties could adopt a similar tax. State law specifically bans new local transfer taxes outside of Washington County's pre-existing, grandfathered levy.
• Confusing the transfer tax ban with a property tax exemption. Oregon still assesses annual property tax on real estate; the ban applies only to one-time transfer taxes at conveyance.
• Overlooking county recording fees as if they were a transfer tax. Recording fees are real but flat and unrelated to sale price.
• Assuming a Portland-area sale automatically falls in Washington County. The Portland metro spans Multnomah, Clackamas, and Washington counties; only Washington County carries the local transfer tax.

• National Association of Realtors (NAR), State & Local Issues: Real Estate Transfer Tax summary.