Oregon Kicker Calculator

This Oregon kicker calculator estimates the surplus kicker credit that Oregon taxpayers claim on their 2025 state return, filed in 2026, and shows how it changes the refund or the balance due. It uses the 9.863% kicker certified by the state and the Department of Revenue method, so you only need one figure from last year's return. The Oregon kicker law dates from 1979 and returns income tax to taxpayers when revenue beats the forecast by more than 2%. Figures checked October 2026.

Quick answer: Multiply your 2024 Oregon tax liability, line 24 of Form OR-40, by 9.863%. This Oregon kicker calculator shows a $3,850 liability gives a $379.73 kicker. You claim it as a refundable credit on your 2025 Oregon return, so it raises your refund or cuts what you owe.

What Is the Oregon Kicker?

The Oregon kicker is a refundable personal income tax credit paid when state revenue for a two year budget period comes in more than 2% above the official forecast. The 2023 to 2025 budget ended $1.41 billion over, so taxpayers get it on their 2025 returns.

The formula in plain words: take your 2024 Oregon tax liability, which is your tax before any credits, withholding or payments, subtract any credit you claimed for tax paid to another state, then multiply by 9.863%. It is not a cheque in the post: the credit goes on your 2025 return, where it adds to a refund or comes off the tax you owe.

How to Use the Oregon Kicker Calculator

Step 1: Enter Your 2024 Tax Liability

Find line 24 on the 2024 Form OR-40 you filed in 2025 and type it in. If you claimed a credit for income tax paid to another state, such as Idaho or California, enter it in the second box so it is taken off first, as the Department of Revenue instructs.

Step 2: Check the Kicker Percentage

The box starts at 9.863%, the rate for 2025 returns. The Office of Economic Analysis certifies a new percentage each time a kicker is triggered, so you can type a different figure to estimate a future kicker or compare scenarios.

Step 3: Enter Your 2025 Return

Choose refund or tax owed and enter the amount your 2025 Oregon return shows before the kicker. Add any state debt you know will be taken, such as court fines or an earlier tax bill, and tick the box if you want to give the whole kicker to the State School Fund for K to 12 schools.

Step 4: Read Your Kicker

You see the kicker, the liability used, any amount donated or offset, and your 2025 refund or balance due after the credit. The table shows the kicker for common liabilities at the same rate, which is handy for a household comparing two returns.

How Much Is My Oregon Kicker?

Your Oregon kicker is 9.863% of your 2024 Oregon tax liability, which works out at $98.63 for every $1,000 of 2024 tax. The table below shows typical amounts, and the What's My Kicker? lookup on Revenue Online gives the official figure using your Social Security number and filing statuses.

2024 Oregon tax liability	Kicker at 9.863%
$1,000	$98.63
$2,500	$246.58
$5,000	$493.15
$7,500	$739.73
$10,000	$986.30
$20,000	$1,972.60

Worked example: Dana, a teacher in Eugene, had a 2024 Oregon tax liability of $3,850 on line 24 and no credit for another state. Her kicker is $3,850 × 9.863% = $379.73. Her 2025 Oregon return shows a $250 refund before the kicker, so with the credit her refund becomes $629.73. Had she owed $420 instead, the kicker would cut the bill to $40.27.

Who Gets the Oregon Kicker?

You get the kicker if you filed a 2024 Oregon return, had a 2024 Oregon tax liability, and file a 2025 Oregon return, even when you would not otherwise need to file. Former residents who had 2024 liability still qualify, and a return can be filed for someone who has died. The credit can be taken to pay state debts such as child support or court fines first. Oregon has no sales tax, which is why income tax drives the surplus, unlike the gross receipts tax that the Washington B&O tax calculator covers next door. If you joined a composite return filed by a pass through business for 2024, the kicker is claimed on that business's 2025 composite return instead.

Will There Be Another Oregon Kicker?

Not on current forecasts. The Office of Economic Analysis forecast from August 2026 projects 2025 to 2027 personal income tax revenue $526 million below the kicker threshold, so no kicker is expected on 2027 returns filed in 2028. Kickers only appear on returns for odd numbered tax years, so 2026 returns filed in 2027 carry none, and the outlook can change with later forecasts until the budget period closes.

For federal tax, Oregon treats the kicker like a state tax refund. It is only taxable on your federal return if you itemised and deducted state income tax in an earlier year, as the IRS guide to deductible taxes explains for state and local taxes, and the Department of Revenue issues Form 1099-G where it applies. Homeowners comparing state tax systems may also find the Texas homestead exemption calculator useful, since Texas has no income tax and leans on property tax instead. Treat this Oregon kicker calculator as an estimate and confirm the figure with What's My Kicker? before you file.

Frequently Asked Questions