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HEAD-TO-HEAD TAX COMPARISON · 2026

COUNTRY A Oregon VS COUNTRY B Idaho

Side-by-side analysis of income tax, effective rates, and take-home pay for Oregon and Idaho in 2026.

OVERVIEW
Idaho's 2026 flat tax reform (SB 1223) sets all Idaho income at 5.695% — dramatically lower than Oregon's progressive rates that reach 9.9%. A $100,000 single filer pays $8,017 in Oregon income tax versus $4,593 in Idaho, saving $3,424 per year in Idaho. Oregon's major advantage is zero sales tax — one of only five states with none — while Idaho levies 6% (with a $120/person annual grocery credit to offset food costs). Idaho's property tax averages just 0.62% with a generous 50% homestead exemption, versus Oregon's 0.93%. Oregon's estate tax — triggered at just $1 million — is a critical planning concern for homeowners and retirees. Portland-area residents face even higher effective rates from Metro SHS (1%) and Multnomah County PFA taxes (1.5%-3%). For most earners, Idaho wins on income tax; renters and big spenders benefit from Oregon's sales tax exemption.
Section 01

The Big Picture

Top-line rates and effective take-home for a typical earner — including income tax, social contributions, and applicable surcharges.

🌲
COUNTRY A
Oregon
TAX RATE
4.75-9.9%
Progressive
4 brackets from 4.75% to 9.9%; no sales tax
🥔
COUNTRY B
Idaho
TAX RATE
5.695%
Flat Rate
Flat 5.695% after SB 1223 reform; 6% sales tax
TYPICAL ANNUAL DIFFERENCE
Moving from IdahoOregon at $100,000
$3,424
That's $285/month back in your pocket
Section 02

Tax Savings by Income Level

Net take-home after all income tax, social contributions, and surcharges — for a single employee with no dependents.
GROSS INCOME
🌲 OR TAX
🥔 ID TAX
SAVINGS
10-YEAR
$50,000
$2,838
$1,742
$1,096
$10,960
$75,000
$5,401
$3,169
$2,232
$22,320
$100,000
$8,017
$4,593
$3,424
$34,240
$150,000
$12,223
$7,439
$4,784
$47,840
$250,000
$22,223
$13,132
$9,091
$90,910
💡

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Moving from Oregon to Idaho — or considering it? Multi-state returns, partial-year residency, and Oregon's estate tax exposure make professional advice valuable. Get matched with a CPA who specializes in state relocations. Virtual meetings, fixed pricing.

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🌲

Oregon Pros & Cons

+ PROS
  • No sales tax — saves hundreds on every major purchase
  • Social Security fully exempt from state income tax
  • Strong public services and infrastructure in metro areas
  • No tax on groceries, clothing, or everyday goods
− CONS
  • Progressive income tax up to 9.9% — among highest in the US
  • Very low $2,420 standard deduction makes most income taxable
  • Estate tax at $1M threshold — extremely low nationally
  • Portland area adds Metro SHS (1%) and Multnomah County PFA (1.5%-3%)
🥔

Idaho Pros & Cons

+ PROS
  • Low flat 5.695% income tax after SB 1223 reform
  • Federal-level $14,600 standard deduction plus $4,750 personal exemption
  • Very low 0.62% effective property tax with 50% homestead exemption
  • No estate tax — generous for retirees and estate planning
  • Boise is one of the fastest-growing, most affordable metros in the West
− CONS
  • 6% sales tax on most purchases (groceries taxed, offset by $120/person credit)
  • Smaller job market than Oregon's Portland metro
  • Less investment in public transit and urban amenities
  • Rapid population growth pushing Boise housing costs higher
FAQ

Frequently Asked Questions

How much will I save moving from Oregon to Idaho?

At $100,000 income, you save $3,424 per year in state income tax moving from Oregon to Idaho. Idaho's flat 5.695% rate produces a $4,593 tax bill on $100K versus Oregon's $8,017. Over 10 years, that is $34,240 in cumulative savings — before factoring in sales tax and property tax differences. At $150,000, Idaho saves you $4,784 per year.

What are the Oregon income tax brackets for 2026?

Oregon has four progressive brackets: 4.75% on income up to roughly $10,200; 6.75% from $10,200 to $25,500; 8.75% from $25,500 to $125,000; and 9.9% above $125,000. The state standard deduction is just $2,420 for single filers — much lower than the federal $14,600 — which means more income is exposed to these rates. A $236 personal exemption credit reduces the final bill.

What is Idaho's income tax rate after SB 1223?

Idaho Senate Bill 1223 flattened the state income tax to a single 5.695% rate effective 2026, replacing prior brackets. Single filers deduct the federal standard deduction ($14,600) plus a $4,750 personal exemption — totaling $19,350 before a dollar of Idaho tax applies. This makes Idaho's effective rate on $100K income just 4.59%, well below Oregon's 8.02% at the same income.

Oregon has no sales tax — does that offset Idaho's lower income tax?

Partially. Oregon is one of five states with no sales tax, which saves a typical household $1,000-$2,500 per year depending on spending habits. Idaho's 6% sales tax applies to most purchases (including groceries), though a $120 per-person annual grocery credit helps offset food costs. For a $100K earner who spends $40,000 on taxable goods, Idaho's 6% sales tax adds roughly $2,400 — reducing the $3,424 income tax advantage to about $1,000. High spenders should run the full math.

What about Oregon's estate tax? Why does it matter?

Oregon's estate tax applies to estates above $1 million — an extraordinarily low threshold compared to the $13.6 million federal exemption. Rates run from 10% to 16%. Many Oregon homeowners in the Portland metro, where median home values exceed $500,000, find their total estate (home + retirement accounts + savings) can easily exceed $1 million. Idaho has no state estate tax, making it significantly more favorable for estate planning, especially for retirees.

What extra taxes do Portland-area Oregon residents pay?

Portland metro residents face stacked local income taxes beyond the state rate. The Metro Supportive Housing Services (SHS) tax adds 1% on income above $125,000 for single filers. Multnomah County's Preschool for All (PFA) tax adds 1.5% on income from $125,000 to $250,000, rising to 3% above $250,000. A Portland-area resident earning $150,000 could pay an effective combined rate exceeding 10%, making the gap with Idaho's 5.695% even larger.

How do Oregon and Idaho property taxes compare?

Idaho has a significant property tax advantage. Idaho's effective average property tax rate is about 0.62%, compared to Oregon's 0.93%. More importantly, Idaho offers a 50% homestead exemption on primary residences — up to $125,000 off the assessed value — that reduces the taxable base for most homeowners. On a $400,000 home, Oregon property tax runs roughly $3,720/year versus Idaho's $2,480/year, a $1,240 annual saving.

Is Boise cheaper to live in than Portland?

Yes, significantly. Boise's median home price is approximately $440,000-$470,000 versus Portland's $530,000-$560,000. Boise has grown rapidly, but its overall cost of living — including housing, dining, and services — remains 15-20% lower than Portland. Combined with Idaho's lower income tax, property tax, and no estate tax risk, the total financial picture for a $100K earner in Boise is materially better than Portland, even after accounting for Oregon's no-sales-tax advantage.