Oregon Kicker Refund Calculator
Calculate your Oregon surplus revenue credit
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.