How it is calculated
- 1Oregon revenue exceeds the official forecast by more than 2%.
- 2The entire surplus is returned to taxpayers.
- 3A kicker percentage is announced, applied to your prior-year Oregon tax liability.
- 4You claim it as a credit on the following year’s return.
Why yours is different from your neighbor’s
Because it is a percentage of your prior-year liability. Two households in identical houses with different incomes get different kickers, and a household that owed nothing last year gets nothing. It is proportional to tax paid, not distributed per person.
Working out roughly what yours will be
Find the tax liability line on last year’s Oregon return — not your refund, not your withholding — and apply the percentage. A $6,000 prior-year liability at 9.863% is roughly $592. The Oregon Department of Revenue publishes a lookup that gives your exact figure.
Three things people get wrong
- Waiting for a check. Oregon paid the kicker directly many years ago and has issued it as a credit ever since.
- Assuming a good year now means a bigger kicker. It is based on last year’s liability.
- Not filing. No prior-year return means no liability to apply the percentage to.
Not sure how this applies to you?
Call 503-785-3200 or schedule an appointment. We will find a time that works.
Written by
Enrolled Agent, Oregon Licensed Tax Consultant
License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C
Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.
Last reviewed
This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.