Does Oregon have a real estate transfer tax?

Almost never. A 2012 statewide ballot measure banned new real estate transfer taxes in Oregon. The only place one still applies is Washington County, whose tax was grandfathered in because it predated the ban.

What is the Washington County transfer tax rate?

Washington County charges 1 dollar for every 1,000 dollars of the sale price — equivalent to 0.1%. On a 500,000 dollar home that is 500 dollars. No other Oregon county may impose a comparable tax.

Who pays the transfer tax?

In Washington County the tax is customarily paid by the seller, though it can be negotiated between buyer and seller in the purchase agreement. It is collected at closing when the deed is recorded.

Are any transfers exempt?

Yes. Washington County exempts certain transfers such as gifts, transfers between spouses, and conveyances where no consideration changes hands. The standard rate applies to ordinary arms-length sales.

What about recording or document fees?

Separately from any transfer tax, every Oregon county charges deed recording fees of a fixed dollar amount per document. Those clerical fees are small and are not the same as a transfer tax; they are not modelled here.

Oregon Real Estate Transfer Tax Calculator

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Unlike most US states, Oregon effectively has no real estate transfer tax. A 2012 voter-approved constitutional amendment banned new transfer taxes statewide, so buying or selling a home in Oregon carries no deed tax — with one exception. Washington County had a transfer tax on the books before the ban, and that tax was grandfathered in. This calculator shows exactly what you owe: a small amount in Washington County, and zero everywhere else.

How it works

The rule is simple, which is why most online estimators get Oregon wrong by assuming a statewide rate:

Pick the county. Only Washington County imposes a transfer tax. Every other Oregon county — Multnomah, Clackamas, Lane, Marion and the rest — has none.
Apply the rate. Washington County charges $1 per $1,000 of the sale price, i.e. 0.1%. The tax is salePrice / 1000.
Other counties. The calculator returns $0, reflecting the statewide ban.

Tips and example

For a $500,000 home in Washington County, the transfer tax is $500,000 / 1,000 = $500. The same home in Portland (Multnomah County) or Eugene (Lane County) carries no transfer tax at all.

A few practical notes: the Washington County tax is typically paid by the seller but is negotiable in the purchase contract, and certain transfers — gifts, spousal transfers, and conveyances with no consideration — are exempt. Separately, every county charges flat deed-recording fees at closing; those are clerical charges, not a transfer tax, and are not included here. Always confirm with your title or escrow company, since they collect and remit the tax at recording.