Quick Oregon Tax Stats
| Tax Type | Rate / Info |
|---|---|
| Income Tax | Progressive 4.75%–9.9% (top rate over ~$125K single) |
| Sales Tax | No state or local sales tax |
| Jock Tax | Oregon taxes income earned from work performed in the state |
| Cost of Living (Range) | $95,000 – $180,000+ annual (Portland lifestyle) |
| Average Home Price | ~$480,000-$520,000 statewide; higher in Portland metro |
Income Tax in Oregon
Oregon has one of the highest top state income tax rates in the western U.S.
Top rate: 9.9%. Key brackets (single filer, approx.):
- 4.75% → ~$0–$4K
- 6.75% → ~$4K–$10K
- 8.75% → ~$10K–$125K
- 9.9% → ~$125K+
For professional athletes:
- Top rate hits at relatively low income levels
- No flat structure, progressive exposure kicks in early
- Residents taxed on “worldwide” income
Example
An NBA player earning $25 million while domiciled in Oregon would owe ~$2.4–$2.5+ million in state income tax. Compared to California (13.3%), Oregon is lower, but compared to zero-income-tax states, that’s still a multi-million-dollar annual difference.
Over a 4-year contract, Oregon exposure can exceed $9–$10+ million in total state income tax. Oregon sits in the high-tax tier, just below California and New York levels.
Sales Tax
Oregon has no state or local sales tax. That is one of its biggest structural advantages that Oregon has compared to other states on the west coast and most of the U.S. for that matter. For high-income athletes:
- No tax on vehicles
- No tax on luxury goods
- No tax on large discretionary purchases
Athletes who establish residency in Oregon can see slower depreciation on liability purchases, savings on appreciating asset purchases and also enjoy a lower cost of living than Washington or California, but still be within proximity to play for teams in those states.
Example
Buying a $250,000 vehicle in Portland would generate $0 in sales tax, compared to $20,000+ in many other states. Oregon offsets high income tax with zero consumption tax. The difference is felt when tax season comes, but the lower cost of living and no sales tax also means that Oregon residents spend less money to live everyday life than in other states.
Jock Tax
Oregon levies jock taxes on all/any pass-through gross income earned from work performed in the state.
- Visiting athletes owe Oregon income tax on duty days played in-state.
- Oregon-domiciled athletes owe 9.9% on worldwide income.
Example
An NFL player playing an away game against the Seattle Seahawks would not owe Oregon tax for that game, but a player playing against the Portland Trail Blazers in Portland would owe Oregon income tax on income allocated to that duty day.
Because Oregon only has just one major pro franchise (NBA: Portland), total jock tax frequency may be lower than multi-franchise states, but the rate applied is still higher than most other states in the union.
Cost of Living and Housing
Oregon’s cost of living is above the national average but below California.
Lifestyle budgets:
- Portland metro: $110k–$180k+ annually depending on property and discretionary spending
- Bend: higher due to limited housing supply
- Smaller cities: more moderate
Housing
- Statewide median home price: ~$480k–$520k
- Portland 3-bed/2-bath: ~$550k+
- Bend: often $650k+
Compared to California or eastern coastal states, Oregon levies a considerably less income tax on residents, especially top bracket athletes and often times pro athletes and even student-athletes from NIL will be paying into the highest tax rates.
- Lower housing cost
- Lower income tax
- No sales tax
But compared to Arizona or Nevada, income tax burden in Oregon is still materially higher. For athletes playing in Seattle, Sacramento or even LA or Vegas, Oregon can be intriguing as far as residency goes.
This is due to its lower cost of living compared to its neighbors (WA/CA), its no sales tax and the state still being on the coast near top investment and real estate markets and economies across the U.S.
Property Tax
Oregon has an average effective property tax rate of ~0.78% to 0.83% of a property’s value, which is slightly below the national average.
While rates vary by county and municipality, the overall tax burden is relatively moderate compared to other states, although specific areas like Portland can be higher (~1.08%).
Compared to neighboring west coast states however, property tax burdens are much less than in Washington or California. Also, properties in northern Oregon follow the temperate climate of the PNW and southern cities offer a more vibrant northern California vibe.
This offers variety to residents and investors in the region and also means athletes have the choice to be closer to Seattle or The Bay Area.
Residency Rules
Athletes establishing domicile in Oregon must:
- Obtain Oregon driver’s license
- Register vehicles in-state
- Register to vote
- Establish primary residence
- Demonstrate intent to remain
Oregon taxes residents on worldwide income up to 9.9%. Cost of living, median home prices and the overall economy are more expensive than non coastal states. However, if playing or wanting to reside on the west coast, high-earners could choose to reside in Oregon in order to pocket more of their annual income and still be in a booming economical region.
Example
A player signing with Portland and establishing Oregon residency would owe 9.9% on salary and endorsement income, but still owe jock tax to other states for away games. Residency documentation must be clear for multi-state athletes managing duty-day allocations.
Why Oregon Is Structurally Unique
- High top income tax (9.9%)
- No sales tax
- Progressive structure hits high earners quickly
- Lower housing costs than California
- Fewer pro franchises (lower jock tax frequency)
Oregon trades high income tax for zero consumption tax.
For athletes who spend heavily, no sales tax can provide some offset, but income tax remains the dominant financial factor at high contract levels.
From a net-retention perspective, Oregon is meaningfully less efficient than zero-tax states but slightly more favorable than California at the top bracket level.
Also, when cost of living is lower and high-earners keep more of their money, they also have more money liquid in order to invest into real estate, index funds or mutual funds, as well as invest in business ventures.
Oregon is not the “best tax state” in the U.S., but for athletes on the west coast, Oregon is where money can be made, kept, invested and grown for generations, making your kids’ net worth higher than your current one.
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Next State Athlete Tax Reads
- Washington State Athlete Taxes
- California State Athlete Taxes
- Idaho State Athlete Taxes
- Nevada State Athlete Taxes
- Arizona State Athlete Taxes
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Credits
Sources: Oregon Department of Revenue, Tax Foundation 2025 State Tax Data, Zillow / Redfin Housing Data, APSM Proprietary Analysis
Disclaimer: This article contains general financial information for educational purposes and does not constitute professional advice.
Apostle Sports Media 