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The Oregon kicker for 2025 state income taxes is coming. Here's how to calculate your credit and the eligibility rules.
By
Kate Schubel
published
27 January 2026
in News
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Oregon’s $1.41 billion tax surplus is officially returning to taxpayers. Thanks to the Oregon Surplus Kicker program, millions of eligible filers can now claim the tax credit on their 2025 state income return.
The credit pays out every two years, and only if state revenue projections rise above 2% — so the Oregon kicker isn't always a guarantee. Like prior years, strict eligibility requirements mean not all Oregon taxpayers qualify, either.
Here is what you need to know about the 2026 calculation and how to ensure you don't leave your potential share of the surplus on the table.
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Sign upKey Points for Oregon tax kicker
- The 2026 Oregon tax kicker is based on your 2024 income tax liability.
- You may receive your Oregon kicker as early as February 18, 2026.
- The status of your Oregon kicker tax can be tracked two weeks after filing your state income return.
Oregon kicker 2026 FAQs
Oregon kicker in 2026: Who qualifies?
The Oregon kicker tax is a refundable credit that either shrinks your state tax bill or boosts your refund. Most Oregon taxpayers who file their 2025 state return are automatically given a kicker; however, there are a few eligibility requirements:
- You must have filed and owed taxes on a 2024 Oregon income return (before any tax credits were applied).
- You must file a 2025 Oregon income tax return, even if you're not required.
No longer a resident? Not a problem. Simply file an Oregon income return during the 2026 tax filing season (ensuring you meet the above eligibility requirements), and your kicker will be directly deposited into your bank account or mailed to your address, depending on your chosen tax filing preference.
How to calculate my 2026 Oregon kicker credit?
The Oregon tax kicker is based on 9.863% of your 2024 income tax liability. So, if you had a high state income tax liability that year, you'll likely get a bigger Oregon kicker (and if you had a low income tax liability, your kicker amount will be lower).
Let's look at an example:
- Say you owe $6,000 in Oregon income taxes on line 22 of your 2024 return (Form OR-40).
- Multiply $6,000 by the 9.863% Oregon kicker rate.
- Your Oregon kicker amount will be $591.78.
You can also use Oregon's "What's My Kicker?" tool to calculate your Oregon kicker surplus, provided you have some information on hand:
- Your full name.
- Your Social Security number.
- Your filing status for tax years 2024 and 2025.
The Oregon kicker tax is applied as a refundable credit against your state income tax refund (or state income tax liability). The kicker is delivered via your selected deposit method (mailed check or direct deposit) that you chose while filing your state return.
When does Oregon state start accepting income tax returns?
You won't receive your Oregon tax kicker until you've filed your state income return this year and met all other eligibility requirements.
- Filing is open. You can begin your Oregon income return now if you have all the necessary tax documentation.
- Refund start date. The Oregon Department of Revenue (DOR) may begin issuing refunds as early as February 18, 2026.
- Important note. The early February date applies only to e-filed returns.
Why you should file digitally in 2026. While Oregon continues to support paper returns, the state's DOR strongly recommends switching to e-filing this year. That's because the IRS was reportedly delayed in relaying important federal data to the state, so Oregon won’t even begin processing paper-filed income tax returns until late March. Filing digitally can avoid this bottleneck.
But you don't have to pay for tax software to get your Oregon kicker faster. Taxpayers can use:
- Direct File Oregon. A free service available directly through your state tax account (for most full-year residents).
- Free file taxes in other ways. Various online providers offer free e-filing for eligible taxpayers.
Where is my Oregon kicker tax refund?
The Oregon DOR recommends following these steps to track the status of your state tax refund:
- Wait two weeks before checking your refund status. About 95% of Oregon e-filed taxpayers receive their refunds within this time frame.
- Use the "Where's My Refund?" tool. If you still don't have your Oregon refund (and were expecting one), you can check the status after two weeks.
- Watch for your refund status to change. Reach out to the Oregon DOR if there's no change in your state income tax refund status after 20 weeks.
You can contact the Oregon DOR at 503-378-4988 or 800-356-4222 or via email at [email protected]. However, state officials caution that phone lines will be busy from February through June.
Why is my Oregon tax kicker so low?
If you owe any outstanding state debt, like child support, court fines, or school loans, part of your Oregon kicker tax may be used to satisfy those debts. Your state income tax refund (non-kicker amount) may be used to offset those liabilities, too.
The Oregon DOR typically sends you a Notice of Refund Offset letter detailing the debts paid from your state income tax return. Any remaining balance is issued to you around the same time.
Read More
- Oregon Tax Guide
- Tax Season 2026 Is Here: 8 Big Tax Changes to Know Before You File
- IRS Income Tax Refund Schedule 2026: When Will Your Refund Arrive?
- 2025-2026 Tax Brackets and Federal Income Tax Rates
Kate SchubelTax WriterKate is a CPA with experience in audit and technology. As a Tax Writer at Kiplinger, Kate believes that tax and finance news should meet people where they are today, across cultural, educational, and disciplinary backgrounds.
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