Oregon transfer tax
Oregon has no state real estate transfer tax, and state law and the constitution bar new local ones. The only exception is Washington County, which charges $1 per $1,000 (0.1%) under a tax grandfathered before the ban.
Only Washington County: $1 per $1,000 of selling price (0.1%), including assumed liens; transfers of $13,999 or less are exempt. Customarily split between buyer and seller.
Selling in Oregon?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Not applicable at state level
- Washington County exempts gifts, inheritances, divorce transfers and transfers of $13,999 or less
Questions
Does Oregon have a transfer tax?
No statewide tax. Only Washington County charges one, at $1 per $1,000.
Can other Oregon cities or counties add a transfer tax?
No. Measure 79 (2012) amended the constitution to ban new real estate transfer taxes.
Sources
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.