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HEAD-TO-HEAD TAX COMPARISON Β· 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% β€” dramatically lower than Oregon's progressive rates that reach 9.9%. A $100,000 single filer pays $8,007 in Oregon income tax versus $4,447 in Idaho, saving $3,560 per year in Idaho. Oregon's major advantage is zero sales tax β€” one of only five states with none β€” while Idaho levies 6% (with a $120/person annual grocery credit to offset food costs). Idaho's property tax averages just 0.50% with a generous 50% homestead exemption, versus Oregon's 0.81%. Oregon's estate tax β€” triggered at just $1 million β€” 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 β€” 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

πŸ₯”
COUNTRY B
Idaho
TAX RATE
5.695%
Flat Rate

Flat 5.695% after SB 1223 reform; 6% sales tax

TYPICAL ANNUAL DIFFERENCE
Moving from Idaho β†’ Oregon at $100,000
$3,560

That's $297/month back in your pocket

Section 02

Tax Savings by Income Level

Net take-home after all income tax, social contributions, and surcharges β€” for a single employee with no dependents.

GROSS INCOME
🌲 OR TAX
πŸ₯” ID TAX
SAVINGS
10-YEAR
$50,000
$3,633
$1,797
$1,836
$18,360
$75,000
$5,820
$3,122
$2,698
$26,980
$100,000
$8,007
$4,447
$3,560
$35,600
$150,000
$12,614
$7,097
$5,517
$55,170
$250,000
$22,514
$12,397
$10,117
$101,170
πŸ’‘

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Moving from Oregon to Idaho β€” 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 β€” 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
βˆ’ CONS
  • Progressive income tax up to 9.9% β€” among highest in the US
  • Very low $2,420 standard deduction makes most income taxable
  • Estate tax at $1M threshold β€” extremely low nationally
  • Portland area adds Metro SHS (1%) and Multnomah County PFA (1.5%-3%)
πŸ₯”

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 0.50% effective property tax with 50% homestead exemption
  • No estate tax β€” generous for retirees and estate planning
  • Boise is one of the fastest-growing, most affordable metros in the West
βˆ’ 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 $3,560 per year in state income tax moving from Oregon to Idaho. Idaho's flat 5.695% rate produces a $4,447 tax bill on $100K versus Oregon's $8,007. Over 10 years, that is $35,600 in cumulative savings β€” before factoring in sales tax and property tax differences. At $150,000, Idaho saves you $5,517 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 β€” much lower than the federal $14,600 β€” 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 β€” totaling $19,350 before a dollar of Idaho tax applies. This makes Idaho's effective rate on $100K income just 4.45%, well below Oregon's 8.01% at the same income.

Oregon has no sales tax β€” 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 β€” reducing the $3,560 income tax advantage to about $1,160. 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 β€” 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 0.50%, compared to Oregon's 0.81%. More importantly, Idaho offers a 50% homestead exemption on primary residences β€” up to $125,000 off the assessed value β€” that reduces the taxable base for most homeowners. On a $400,000 home, Oregon property tax runs roughly $3,240/year versus Idaho's $2,000/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 β€” including housing, dining, and services β€” 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.