Oregon Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers
Oregon bars new real estate transfer taxes; Washington County still charges $1 per $1,000 of selling price. See the math, who is liable and the rules.
Oregon has no state real estate transfer tax, and its constitution bars new ones. Washington County is the exception we confirmed: it charges $1 per $1,000 of the selling price, with liability shared between purchaser and seller. On a hypothetical $300,000 sale that is $300. Commission is negotiable.
Oregon’s rule: no new transfer taxes, one old one remains
Most states charge sellers a percentage-based transfer tax. Oregon is different. The state has no statewide transfer tax, and the constitution prohibits new ones. One county’s older tax survived.
This post uses the Oregon Constitution as published by the Oregon Legislature and the Washington County Department of Assessment and Taxation, read in October 2026.
What the constitution says
Article IX, section 15 of the Oregon Constitution was added by initiative petition, Measure 79, adopted November 6, 2012. It prohibits the state, cities, counties and other political subdivisions from imposing a tax, fee or other assessment on the transfer of any interest in real property, or measured by the consideration paid or received. It does not apply to a tax, fee or assessment that was in effect and operative on December 31, 2009.
Washington County’s transfer tax is the one we confirmed from a county source. We did not run a county-by-county check, so ask your title company whether any local charge applies to your parcel.
Washington County’s tax
| Item | What the county says |
|---|---|
| Rate | One dollar per thousand dollars of the selling price |
| Liability | Between the purchaser and seller |
| Deadline | Pay the tax or file for an exemption within 15 days from the date of recording |
| Late payment | A late penalty is assessed after 15 days |
The county defines selling price as the consideration paid or contracted to be paid for the transfer, including cash the purchaser agrees to pay or assume.
Worked example: a hypothetical $300,000 sale
| Line | Math | Amount |
|---|---|---|
| Washington County transfer tax | $300,000 / $1,000 = 300 x $1 | $300 |
| Elsewhere in Oregon | no state or confirmed county transfer tax | $0 |
If the property is in Washington County and the contract splits the tax evenly, each side’s share of the $300 is $150. That split is an illustration, not a custom.
Washington County tax at $1 per $1,000
| Sale price | Washington County | Elsewhere in Oregon |
|---|---|---|
| $150,000 | $150 | $0 |
| $300,000 | $300 | $0 |
| $500,000 | $500 | $0 |
Inside Washington County the tax scales with price at $1 per $1,000. Outside it, we did not find a transfer tax to apply, and your title company can confirm that for your county.
Who customarily pays
Washington County says liability is between purchaser and seller, which leaves the allocation to the contract. We did not find a source that names a single custom. Ask your title company or closing attorney what is customary locally. Agent commission is negotiable.
Other seller costs to expect
- Agent commission. Negotiable.
- Mortgage payoff. Your balance plus interest through the payoff date.
- Property tax proration. Settled at closing; your title company will show how.
- Title and escrow charges. Get a quote early. We did not find a sourced premium rule or statewide custom, so none is quoted here.
What this means for investors
Outside Washington County, a flip does not meet a transfer tax on either deed. Inside Washington County, it lands twice, once on your purchase and once on your resale, and the contract decides who bears it. At $200,000 in and $300,000 out, the tax is $200 on the first deed and $300 on the second.
Wholesale structure changes the count. An assignment generally produces one closing, so one set of costs and one tax at most. A double close means two closings and two sets of costs: buy at $200,000 and resell at $230,000 in Washington County and the tax is $200 on the first deed and $230 on the second, plus title charges on both. Ask your title company to quote both before you set a wholesale fee. If you owe the tax, note the 15-day recording deadline so you do not pay a penalty.
Include it in the max allowable offer. If the deal is in Washington County and you expect to bear the tax at resale, subtract it with repairs, holding costs and profit. If your deal is elsewhere in Oregon, keep a line for it at zero and confirm that with your title company.
Run your numbers
Test your price in the closing cost calculator, or run the whole deal through the deal analyzer in Automize CRM.
This is general information, not tax or legal advice. Confirm your exact figures with your title company or closing attorney.
Sources
- Oregon Legislature: Constitution of Oregon (Article IX, section 15)
- Washington County, Oregon: Transfer Tax Exemption and Application Forms
Rates checked October 24, 2026. General information, not tax or legal advice.
Common questions
Does Oregon have a real estate transfer tax?
Not at the state level. Article IX, section 15 of the Oregon Constitution, added by Measure 79 in 2012, prohibits transfer taxes by the state and local governments, except for those in effect and operative on December 31, 2009. Washington County has such a tax, so check which county your property is in.
How much is the Washington County, Oregon transfer tax?
Washington County’s Assessment and Taxation page says the tax is one dollar per thousand dollars of the selling price. On a $300,000 sale that is $300. You must pay the tax or file for an exemption within fifteen days from the date of recording, and a late penalty applies after that.
Who pays the Washington County transfer tax, the buyer or the seller?
The county says liability for the tax is between the purchaser and seller, so the contract decides who actually pays. We did not find a source naming a single custom, so ask your title company what is customary in the county. Exemptions exist and require an application.
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