ΣBenefitMath

State · OR & WASet by Oregon or Washington

Oregon Kicker Calculator

See how much Oregon's surplus "kicker" credit adds to your 2025 state tax return, and whether another kicker is coming.

Uses the 9.863% rate certified for 2025 Oregon returns, filed in 2026. Tap any § label to see the rule.

Your 2024 Oregon return
Your Oregon tax before any credits, withholding or payments.
Claiming it
What if
9.863% is the certified rate for 2025 returns. Change it only to test a different kicker.

Example numbers are filled in. Replace them with yours.

Common questions

How is the kicker figured?
  1. Start with your 2024 Oregon tax before credits. On a full-year resident return, that's line 24 of your 2024 Form OR-40.
  2. If you claimed a credit for income tax paid to another state, subtract it.
  3. Multiply by 9.863%. That's your kicker, credited on your 2025 Oregon return.
Who gets the kicker?

Anyone who had Oregon tax on a 2024 return and files a 2025 Oregon return, including part-year residents, nonresidents and people who have since moved away. You have to file a 2025 return to claim it, even if you don't otherwise need to file one.

How do I get the money?

It's not a separate check. The kicker is a credit on your 2025 return: it adds to your refund or lowers what you owe. You get a paper check only if you didn't give direct deposit details on the return.

I haven't filed yet. Can I still get it?

Yes. File your 2024 Oregon return if you haven't, then your 2025 return. Full-year residents can file free with Direct File Oregon, and IRS VITA sites prepare returns free for people with moderate income.

Is the kicker taxable?

Oregon doesn't tax it. It can count as income on your federal return only if you itemized and deducted state taxes in the past and itemize again on your 2025 federal return. Oregon sends a Form 1099-G showing the full kicker.

Can the state keep my kicker?

Oregon can apply all or part of your refund, including the kicker, to debts you owe the state, such as back taxes, child support, court fines or school loans.

Can I donate it?

Yes. Check the box on your return to give your entire kicker to the Oregon State School Fund for K-12 schools. You can change your mind by amending before the filing deadline, but not after.

Will there be a kicker in 2028?

Not at the moment. Oregon's August 2026 forecast doesn't project a kicker for the 2025-27 budget period: income tax revenue is expected to fall about $526 million short of the level that would trigger one. If a kicker does happen, it would be a credit on 2027 returns filed in 2028, based on your 2026 tax. Forecasts change every quarter, so this page will be updated.

How do I get my exact amount?

Use the state's What's My Kicker? tool on Revenue Online. You'll need your SSN or ITIN and your filing status for 2024 and 2025.

Sources5 sources · checked October 12, 2026

Every figure on this page links to one of these. Tap any source label to see what it says. All checked October 12, 2026.

  • Kicker: surplus creditOregon Department of RevenueThe kicker on your 2025 return is 9.863% of your 2024 tax liability: Oregon tax before credits, except the credit for tax paid to another state. You must file a 2024 and a 2025 Oregon return. Oregon doesn't tax the kicker; it can be applied to debts you owe the state, or donated to the State School Fund.
  • Revenue surplus confirmed: kicker credit on 2025 Oregon returns (Nov. 7, 2025)Oregon Department of RevenueA $1.41 billion surplus for 2023-25. Multiply your 2024 tax liability before credits, found on line 24 of your 2024 Form OR-40, by 9.863%. If you claimed a credit for tax paid to another state, subtract it first. It's a credit on your 2025 return, not a separate check.
  • Oregon economic and revenue forecast (Aug. 26, 2026)Oregon Office of Economic AnalysisNo 2025-27 kicker at this time. Personal income tax revenue is forecast at $32,450 million, $526 million below the $32,976 million kicker threshold (2% above the close-of-session forecast).
  • What's My Kicker? (Revenue Online)Oregon Department of RevenueThe state's lookup tool gives your exact kicker. You'll need your SSN or ITIN and your filing status for 2024 and 2025.
  • Direct File OregonOregon Department of RevenueA free way for full-year residents to file their Oregon return directly with the state.