There are no transfer taxes for Oregon, with the sole exception of Washington County. Real estate transactions in Washington County are subject to a transfer tax rate of $1 for every $1,000 of the sale price.[1] This means that a $300,000 home will merit a tax of $300, which is typically split between the buyer and seller.
Even if you're lucky to live in a part of Oregon without transfer taxes, the costs of buying or selling a home can rack up quickly.
For instance, Oregon sellers are responsible for other closing costs that average 2.42% of the home price. For the median Oregon home priced at $496,180, that works out to about $11,984.
On top of these closing costs, you'll have to pay listing agent commission, which averages 2.74% of the home's sale price, or $13,595 on the average home.
Clever Real Estate can help you save on listing commission by partnering you with a listing agent who charges just 1.5% commission. That equals $6,153 in average savings.
Who pays transfer taxes in Oregon: The buyer or the seller?
In most states where a transfer tax is levied, the seller is usually obligated to pay for the privilege of changing ownership. Of course, the outcome can vary depending on the county you’re buying in, the current condition of the market, and an agent’s aggressiveness during negotiations.
Once a purchase agreement is made, whoever has agreed to pay the imposed tax is legally responsible. Depending on the terms, this can be a significant expense to buyers who are already on the hook for substantial closing fees or a seller who is facing slim profit margins after a sale.
While many Oregon residents are free from transfer taxes during the closing, it’s a good idea to work with a real estate expert who knows the local market.
Clever Real Estate can help you cut costs here — our concierge team will partner you with an experienced agent who can help you negotiate a good deal with your buyer. You'll save big by paying only 1.5% in commission, which is much less than the Oregon average of 2.74%.
Market conditions and negotiations could affect who ends up paying the transfer tax, however.
Does Oregon have a mortgage tax?
While some states have an additional tax on mortgages, Oregon does not. So if you're taking out a mortgage to purchase a property, you won't owe any additional tax on the mortgage amount, at least.Does Oregon have any transfer tax exemptions?
Certain types of real estate transactions in Washington County, OR are exempt from its transfer tax. More details, including exemption application forms, are available on the Washington County government website.🏠 Planning on selling a home you inherited in Oregon? Read our guide to selling inherited property in Oregon to learn what you can expect from the process.
Can you deduct transfer taxes?
Unlike property taxes, you cannot deduct real estate transfer taxes from your annual income taxes. However, the seller may be able to include this amount in the "cost basis" of the property, which can help defer capital gains taxes.
When you sell your home for more than what you paid for it, you could be subjected to paying capital gains tax. Capital gain is calculated by subtracting the sale price from the price it cost you to acquire the property. For example, if you purchased a home for $150,000 and sold it for $200,000, your capital gain would be $50,000. However, if you paid the $200 transfer tax instead of the buyer, your capital gain becomes $49,800 instead.
Most home sales in Oregon will have no capital gains to claim. Individuals can exempt the first $250,000 in profit, while married couples filing jointly can deduct the first $500,000 of their profit. With a median home value far below these levels, in most cases, you won't need to worry about deductions in the first place. In the rare instance that it does, the transfer tax deduction can come in handy.
When do you pay transfer taxes in Oregon?
Transfer taxes are considered a closing cost and are due at closing.
💸 How much will your Oregon closing costs be? Our Oregon seller closing costs calculator can provide a detailed estimate.
Other considerations
The good news for buyers and sellers is that neither party has to figure out real estate transfer taxes on their own. The closing attorney will calculate this amount for you and include it as part of the closing costs on the settlement sheet. The transfer tax must be paid at the time of the closing in order for the new homeowner to take possession.
That said, responsibilities for ambiguous tax payments can be complicated. Buyers and sellers alike can benefit from partnering with an experienced local real estate agent who can help them navigate the complexities of the real estate transfer tax and other closing costs in Oregon.
Clever can partner you with a local real estate agent who knows how to deal with the state’s tax and helps negotiate a deal in your favor. What’s more, our agents charge only a 1.5% listing fee compared to the state average of 2.74%! The money you'll save can more than offset the cost of the transfer taxes.
By selling with a great full-service realtor, you can get top dollar for your home to offset any transfer taxes. Clever helps you find the best realtors in your local market AND negotiates lower commission rates with them.
With Clever:
- You'll only pay a 1.5% commission to list your home
- Sellers save an average $7,000 on realtor fees
- Offers come in 2.8x faster than the national average
Our matching service is 100% free with no obligation. Try Clever today!
Methodology
- Transfer tax amounts are based on government website information as of October 2025.
- We gathered our listing commission rate data from a September 2025 survey of 828 of agents nationwide.
- Home values, list prices, and sale prices are based on Zillow data as of September 2025.
