A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Oregon, as in other states, taxpayers are subject to various types of taxes levied by state and local governments, as well as the federal government. Oregon imposes a state income tax, with rates that vary depending on the taxpayer's income level. The state does not have a sales tax, which sets it apart from many other states. However, Oregon does have a use tax, which applies to items purchased out of state for use in Oregon. Property taxes are assessed at the local level, based on the value of real and personal property. Oregon does not have a state-level inheritance tax, but it does have an estate tax, which applies to the value of an estate before it is passed on to heirs. Capital gains are taxed as income, and while Oregon does not have a franchise tax, it does have a corporate excise tax, which is a tax on the privilege of doing business in the state. Gift taxes are not imposed by the state of Oregon but are a consideration under federal law. It's important for taxpayers in Oregon to be aware of both state and federal tax obligations and to consult with an attorney or tax specialist for specific advice and guidance on tax matters.