Updated April 26, 2026
Capital Gains: 4.75%-9.9%Income Tax: 4.75%-9.9%Tax Summary
Oregon treats cryptocurrency as property, following federal IRS rules. Capital gains and income from crypto are taxed as ordinary income at rates from 4.75% to 9.9%. All residents must report crypto transactions on state returns.
Quick facts for Oregon, United States
Capital Gains Tax
4.75%-9.9%Income Tax Rate
4.75%-9.9%Capital Gains Tax
4.75%-9.9%• Crypto capital gains classified as short-term (≤1 year) or long-term (>1 year) per federal rules.
• Oregon taxes all gains as ordinary income; no preferential long-term rates.
• No exemptions or thresholds specific to crypto.
• Report via federal Schedule D; flows to Oregon Form OR-40.
• Oregon taxes all gains as ordinary income; no preferential long-term rates.
• No exemptions or thresholds specific to crypto.
• Report via federal Schedule D; flows to Oregon Form OR-40.
Income Tax
4.75%-9.9%• Mining income taxed as ordinary income at FMV when mined.
• Staking rewards taxed as ordinary income at FMV upon receipt.
• Airdrops, forks taxed as income when accessible.
• Follows federal; reported as other income on returns.
• Staking rewards taxed as ordinary income at FMV upon receipt.
• Airdrops, forks taxed as income when accessible.
• Follows federal; reported as other income on returns.
Reporting Requirements
• Report all sales, trades, income on federal forms (8949, Schedule D, 1040).
• Use OR-40 for residents, OR-40-N/P for non/part-year.
• File by April 15; automatic extension to Oct 15 with payment.
• No crypto-specific state forms; based on federal taxable income.
• Use OR-40 for residents, OR-40-N/P for non/part-year.
• File by April 15; automatic extension to Oct 15 with payment.
• No crypto-specific state forms; based on federal taxable income.
Special Notes
• Oregon fully conforms to federal IRC; no unique crypto rules.
• Top rate 9.9% among highest in US.
• 1099-DA from brokers starting 2025 tax year (filed 2026).
• Estimated tax required if liability ≥$1,000.
• Top rate 9.9% among highest in US.
• 1099-DA from brokers starting 2025 tax year (filed 2026).
• Estimated tax required if liability ≥$1,000.
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: 0-3.7% (50% deduction on long-term gains)Income: 0-3.7%
California
CG: 1%-13.3%Income: 1%-13.3%
Colorado
CG: 4.4% (flat rate)Income: 4.4% (flat rate)
Connecticut
CG: 2-6.99%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%Income: 5.19%
Hawaii
CG: Varies: short-term 1.4-11%, net long-term up to 7.25%Income: 1.4-11%
Idaho
CG: 0-5.3%Income: 0-5.3%
Illinois
CG: 4.95% (flat rate)Income: 4.95% (flat rate)
Indiana
CG: 2.95% state + 0.5%-3% local county (varies)Income: 2.95% state + 0.5%-3% local county (varies)
Iowa
CG: 3.8%Income: 3.8%
Kansas
CG: 5.2%-5.58%Income: 5.2%-5.58%
Kentucky
CG: 3.5%Income: 3.5%
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-9.15% (taxed as ordinary income)Income: 5.8%-9.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.2% local; +2% surtax on net gains if FAGI >$350,000Income: 2%-6.5% state + 2.25%-3.2% local (varies by county)
Massachusetts
CG: 5% (LTCG), 8.5% (STCG) + 4% surtax >$1,083,150Income: 5% + 4% surtax >$1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85% (+1% NIIT on net investment income > $1M)Income: 5.35%-9.85%
Mississippi
CG: 0% on first $10,000; 4.4% thereafterIncome: 0% on first $10,000; 4.4% thereafter
Missouri
CG: 0%Income: 2%-4.7%
Montana
CG: Long-term: 3.0%-4.1%; Short-term: 4.7%-5.65%Income: 4.7%-5.65%
Nebraska
CG: 2.46%-4.55% (taxed as ordinary income)Income: 2.46%-4.55%
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9%Income: 1.5% - 5.9%
New York
CG: 4-10.9% (state) + 3.078-3.876% (NYC)Income: 4-10.9% (state) + 3.078-3.876% (NYC)
North Carolina
CG: 3.99% (taxed as ordinary income)Income: 3.99%
North Dakota
CG: Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusionIncome: 0%-2.5%
Ohio
CG: 2.75% (flat on income > $26,050)Income: 2.75% (flat on income > $26,050)
Oklahoma
CG: 0%-4.5%Income: 0%-4.5%
Pennsylvania
CG: 3.07% (flat rate)Income: 3.07% (flat rate)
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 1.99%-5.21% (44% deduction for net long-term capital gains)Income: 1.99%-5.21%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5%Income: 4.5%
Vermont
CG: 3.35%-8.75%Income: 3.35%-8.75%
Virginia
CG: 2-5.75%Income: 2-5.75%
Washington
CG: 7% on long-term gains exceeding $278,000 (2025 threshold, inflation-adjusted)Income: 0% (no state income tax)
West Virginia
CG: 2.11% - 4.58% (taxed as ordinary income)Income: 2.11% - 4.58%
Wisconsin
CG: 3.5%-7.65% (30% subtraction for long-term)Income: 3.5%-7.65%
Wyoming
CG: 0%Income: 0%
Oregon Crypto Tax FAQ
Is cryptocurrency taxed in Oregon?
Oregon treats cryptocurrency as property, following federal IRS rules. Capital gains and income from crypto are taxed as ordinary income at rates from 4.75% to 9.9%. All residents must report crypto transactions on state returns.
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%.
How do I report crypto taxes in Oregon?
• Report all sales, trades, income on federal forms (8949, Schedule D, 1040).
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.