Updated March 29, 2026
Capital Gains: 4.75%-9.9% (taxed as ordinary income)Income Tax: 4.75%-9.9%Tax Summary
Oregon treats cryptocurrency as property, following federal IRS guidelines. Capital gains and income from crypto are taxed as ordinary income. State tax rates range from 4.75% to 9.9%.
Quick facts for Oregon, United States
Capital Gains Tax
4.75%-9.9% (taxed as ordinary income)Income Tax Rate
4.75%-9.9%Capital Gains Tax
4.75%-9.9% (taxed as ordinary income)• Crypto capital gains classified as short-term or long-term per federal rules.
• Taxed as ordinary income at Oregon's progressive income tax rates.
• No preferential long-term capital gains rates in Oregon.
• No crypto-specific exemptions or thresholds; follows federal cost basis rules.
• Taxed as ordinary income at Oregon's progressive income tax rates.
• No preferential long-term capital gains rates in Oregon.
• No crypto-specific exemptions or thresholds; follows federal cost basis rules.
Income Tax
4.75%-9.9%• Mining income taxed as ordinary income at fair market value (FMV) when mined.
• Staking rewards taxed as ordinary income at FMV when received.
• Airdrops and other rewards follow federal ordinary income treatment.
• No state-specific deviations from federal income classification.
• Staking rewards taxed as ordinary income at FMV when received.
• Airdrops and other rewards follow federal ordinary income treatment.
• No state-specific deviations from federal income classification.
Reporting Requirements
• Report crypto gains and income on Form OR-40, mirroring federal Form 1040 and Schedule D.
• Required if Oregon taxable income exceeds $0 or tax is owed; thresholds align with federal.
• Deadline: April 15, 2026, for 2025 tax year; extensions available to October 15.
• Electronic filing via Revenue Online recommended.
• Required if Oregon taxable income exceeds $0 or tax is owed; thresholds align with federal.
• Deadline: April 15, 2026, for 2025 tax year; extensions available to October 15.
• Electronic filing via Revenue Online recommended.
Special Notes
• Oregon fully conforms to federal tax treatment of cryptocurrency.
• No state sales or use tax on crypto transactions.
• Kicker credit may apply if biennial revenues exceed forecasts (check DOR for 2025).
• Brackets adjusted annually for inflation; 2025 rates: 4.75%-9.9%.
• No state sales or use tax on crypto transactions.
• Kicker credit may apply if biennial revenues exceed forecasts (check DOR for 2025).
• Brackets adjusted annually for inflation; 2025 rates: 4.75%-9.9%.
Other US States
Compare state-level crypto tax differences across the United States.
Alabama
CG: 2%-5%Income: 2%-5%
Alaska
CG: 0%Income: 0%
Arizona
CG: 2.5%Income: 2.5%
Arkansas
CG: 0% - 3.9%Income: 0% - 3.9%
California
CG: 1%-13.3% (ordinary income rates)Income: 1%-13.3% (ordinary income rates)
Colorado
CG: 4.4%Income: 4.4%
Connecticut
CG: 2%-6.99% (taxed as ordinary income)Income: 2%-6.99%
Delaware
CG: 2.2%-6.6%Income: 2.2%-6.6%
District of Columbia
CG: 4-10.75% (taxed as ordinary income)Income: 4-10.75%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19% (taxed as ordinary income)Income: 5.19% (flat rate)
Hawaii
CG: 7.25% (elective on net capital gains); short-term: 1.4%-11%Income: 1.4%-11%
Idaho
CG: 0% up to $4,811 (single) / $9,622 (married); 5.3% thereafterIncome: 0% up to $4,811 (single) / $9,622 (married); 5.3% thereafter
Illinois
CG: 4.95%Income: 4.95%
Indiana
CG: 2.95% state + 0.5%-3% county (varies by location)<argumentIncome: 2.95% state + 0.5%-3% county (varies by location)<argument
Iowa
CG: 3.8% (flat rate, taxed as ordinary income)Income: 3.8% (flat rate)
Kansas
CG: 5.2% - 5.58%Income: 5.2% - 5.58%
Kentucky
CG: 3.5% (flat rate)Income: 3.5% (flat rate)
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-7.15%Income: 5.8%-7.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.3% local + 2% surtax on net gains (FAGI > $350k)<grok:render type="render_inlIncome: 2%-6.5% state + 2.25%-3.3% local
Massachusetts
CG: 5% (long-term), 8.5% (short-term)Income: 5% flat + 4% surtax over $1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85%; +1% on net investment income over $1MIncome: 5.35%-9.85%
Mississippi
CG: 4.4%Income: 4.4%
Missouri
CG: 0%Income: 0-4.7%
Montana
CG: Short-term: 4.7%-5.65%; Long-term: 3%-4.1%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-5.20% (tax year 2025); top rate 4.55% (2026)Income: 2.46%-5.20% (tax year 2025); top rate 4.55% (2026)
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (taxed as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9% (with deduction)Income: 1.5% - 5.9%
New York
CG: 4%-10.9% (state ordinary income rates); +3.078%-3.876% NYCIncome: 4%-10.9% (state ordinary income rates); +3.078%-3.876% NYC
North Carolina
CG: 4.25% (TY 2025); 3.99% (TY 2026)Income: 4.25% (TY 2025); 3.99% (TY 2026)
North Dakota
CG: Short-term: 1.95%-2.5%; Long-term: effective 1.17%-1.5% (after 40% exclusion)Income: 1.95%-2.5%
Ohio
CG: 0%-3.125%Income: 0%-3.125%
Oklahoma
CG: 0.25% - 4.5%Income: 0.25% - 4.5%
Pennsylvania
CG: 3.07%Income: 3.07%
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 0%-6% (44% deduction on net LTCG)Income: 0%-6%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5% (flat, as ordinary income)Income: 4.5% (flat rate)
Vermont
CG: 3.35%-8.75% (taxed as ordinary income)Income: 3.35%-8.75%
Virginia
CG: 2%-5.75%Income: 2%-5.75%
Washington
CG: 7%Income: 0%
West Virginia
CG: 2.22%-4.82%Income: 2.22%-4.82%
Wisconsin
CG: 3.50%-7.65% (30% deduction for long-term gains)Income: 3.50%-7.65%
Wyoming
CG: 0%Income: 0%
Oregon Crypto Tax FAQ
Is cryptocurrency taxed in Oregon?
Oregon treats cryptocurrency as property, following federal IRS guidelines. Capital gains and income from crypto are taxed as ordinary income. State tax rates range from 4.75% to 9.9%.
What is the crypto capital gains tax rate in Oregon?
The state-level capital gains treatment in Oregon is currently listed as 4.75%-9.9% (taxed as ordinary income).
How do I report crypto taxes in Oregon?
• Report crypto gains and income on Form OR-40, mirroring federal Form 1040 and Schedule D.
Compare With Other Countries
Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.