Oregon Gambling Tax Calculator
This calculator provides estimates for informational purposes only. It is not tax advice. Tax laws change frequently and individual circumstances vary. Consult a qualified tax professional for advice specific to your situation. Tax rates and rules reflect 2026 tax year. Last updated April 2026.
Gambling tax in Oregon
Oregon opens at 4.75% and climbs to 9.9% above $125,000, with losses offsetting winnings when you itemize. There is no low entry band and the top rate is among the highest here, so the state takes a meaningful share at every level of income.
Oregon at a glance
No cheap end of the scale
Some states are gentle at the bottom and harsh at the top, others the reverse. Oregon is expensive at both ends: the opening 4.75% is higher than the top rate of several flat states, and the 9.9% ceiling arrives at $125,000, which a solid year of employment income plus winnings can clear. There is no band structure to plan around and no exemption at the bottom to absorb a small win. For a bettor choosing between residency options, Oregon and Washington share a border and nothing else here, since Washington levies no income tax at all and Oregon takes 4.75% before it takes anything else.
Oregon gambling tax FAQ
What is the lowest Oregon rate on gambling winnings?
4.75%, applying from the first dollar of taxable income. Oregon has no reduced entry band.
When does the 9.9% Oregon rate apply?
Above $125,000 of taxable income, which combined employment income and a good betting year can reach.
Betting outside Oregon?
The main gambling tax calculator covers all 51 US jurisdictions, with the same federal brackets, the 90% loss deduction cap and the standard versus itemized comparison.
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