Oregon Kicker Refund Calculator
Calculate your 2025 Oregon surplus revenue credit based on your 2024 tax liability
Oregon's Kicker Credit
The Oregon Kicker, officially known as the Oregon Surplus Refund, is a tax provision that returns excess state revenue to taxpayers. When Oregon's actual revenue for a two-year budget period exceeds the forecasted revenue by more than 2%, the surplus is returned to taxpayers as a refundable credit on their state income tax return.
When it triggers
The kicker is triggered when actual state revenue exceeds the forecast by more than 2%. It only occurs in odd years (2021, 2023, 2025, etc.) as Oregon budgets on a biennial cycle.
How it's calculated
Your kicker equals your prior year's Oregon tax liability before credits multiplied by the kicker rate. For 2025, the rate is 9.863%.
Eligibility requirements
You must have filed an Oregon tax return for the prior year and have a tax liability. You must also file a return for the current year to claim the credit.
Refundable credit
The kicker is a refundable credit, meaning you receive the full amount even if it exceeds your tax liability.
2025 Kicker Rate: 9.863%
For tax year 2025, Oregon will return 9.863% of 2024 Oregon tax liability before credits. For example, if you had $5,000 in Oregon tax liability for 2024, your 2025 kicker credit would be $493.15.
Historical kicker rates
The kicker only occurs in odd years, following Oregon's biennial budget cycle.
Important notes
- The kicker is based on your Oregon tax liability before credits, not your tax paid or refund amount.
- Federal income taxes are not included in the kicker calculation.
- If you didn't file an Oregon return for the prior year, you won't receive a kicker.
- The kicker rate is determined after each budget cycle closes, based on actual vs. forecasted revenue.