Where the estate is opened.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Oregon, the estate is opened in the Probate court.
ORS 114.515 says a simple estate affidavit is filed with the clerk of the probate court in any county where there is venue for a proceeding seeking appointment of a personal representative. The Oregon Judicial Department probate FAQ for Multnomah County says a personal representative is the person appointed by the court to act as a fiduciary to administer the estate, and describes probate as a legal process where a court oversees the distribution of assets left by a deceased person. ORS 116.173 says that, unless the court has granted a different determination under ORS 113.038, a personal representative applies to the court for the statutory commission.
Source: ORS 114.515, Simple estate affidavit
Fees
In Oregon, probate compensation is a statutory commission.
ORS 116.173 says the personal representative's compensation is a commission upon the whole estate: upon property subject to the jurisdiction of the court, seven percent of any sum not exceeding $1,000; four percent of all above $1,000 and not exceeding $10,000; three percent of all above $10,000 and not exceeding $50,000; and two percent of all above $50,000. It also allows one percent of the property, exclusive of life insurance proceeds, not subject to the jurisdiction of the court but reportable for Oregon estate tax or federal estate tax purposes. Further just and reasonable compensation may be allowed for extraordinary and unusual services. ORS 116.183 says the personal representative is allowed reasonable fees of attorneys. The attorney award considers customary fees in the community, time spent, experience, skill, the result obtained, any fee agreement, and the amount of responsibility assumed considering the total value of the estate. No single factor is controlling. There is no attorney percentage schedule.
Source: ORS 116.173, Compensation of personal representative
Small estate
Oregon has a small-estate procedure. The statute states who can use it.
ORS 114.510 says a simple estate affidavit may be filed only if not more than $75,000 of the fair market value of the estate is attributable to personal property other than manufactured homes, and not more than $200,000 of the fair market value of the estate is attributable to the combined fair market value of real property and manufactured homes. A second path applies when property above those amounts is specifically devised to the trustee of a described trust, with the same $75,000 and $200,000 caps on property devised to other devisees. ORS 114.515 says the affidavit may not be filed until 30 days after the death of the decedent, and it is filed with the clerk of the probate court. There is no single dollar cap.
Source: ORS 114.510, Simple estate criteria
Estate or inheritance tax
Oregon levies an estate tax.
The 2025 Oregon Form OR-706 instructions say a return must be filed if the value of the gross estate at the date of death is $1,000,000 or more. The instructions' tax table applies to the taxable estate. The printed rows are: $1,000,000 to under $1,500,000, tax on the column 1 amount $0, rate 10.0%; $1,500,000 to under $2,500,000, $50,000, rate 10.25%; $2,500,000 to under $3,500,000, $152,500, rate 10.5%; $3,500,000 to under $4,500,000, $257,500, rate 11.0%; $4,500,000 to under $5,500,000, $367,500, rate 11.5%; $5,500,000 to under $6,500,000, $482,500, rate 12.0%; $6,500,000 to under $7,500,000, $602,500, rate 13.0%; $7,500,000 to under $8,500,000, $732,500, rate 14.0%; $8,500,000 to under $9,500,000, $872,500, rate 15.0%; and $9,500,000 and over, $1,022,500, rate 16.0%. The page calls the tax an estate transfer tax. It does not say there is no inheritance tax.
Source: Oregon Department of Revenue, 2025 Form OR-706 instructions
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Oregon?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Oregon?
ORS 114.510 says a simple estate affidavit may be filed only if not more than $75,000 of the fair market value of the estate is attributable to personal property other than manufactured homes, and not more than $200,000 of the fair market value of the estate is attributable to the combined fair market value of real property and manufactured homes. A second path applies when property above those amounts is specifically devised to the trustee of a described trust, with the same $75,000 and $200,000 caps on property devised to other devisees. ORS 114.515 says the affidavit may not be filed until 30 days after the death of the decedent, and it is filed with the clerk of the probate court. There is no single dollar cap.
How are probate fees set in Oregon?
ORS 116.173 says the personal representative's compensation is a commission upon the whole estate: upon property subject to the jurisdiction of the court, seven percent of any sum not exceeding $1,000; four percent of all above $1,000 and not exceeding $10,000; three percent of all above $10,000 and not exceeding $50,000; and two percent of all above $50,000. It also allows one percent of the property, exclusive of life insurance proceeds, not subject to the jurisdiction of the court but reportable for Oregon estate tax or federal estate tax purposes. Further just and reasonable compensation may be allowed for extraordinary and unusual services. ORS 116.183 says the personal representative is allowed reasonable fees of attorneys. The attorney award considers customary fees in the community, time spent, experience, skill, the result obtained, any fee agreement, and the amount of responsibility assumed considering the total value of the estate. No single factor is controlling. There is no attorney percentage schedule.
Does Oregon tax an estate or an inheritance?
The 2025 Oregon Form OR-706 instructions say a return must be filed if the value of the gross estate at the date of death is $1,000,000 or more. The instructions' tax table applies to the taxable estate. The printed rows are: $1,000,000 to under $1,500,000, tax on the column 1 amount $0, rate 10.0%; $1,500,000 to under $2,500,000, $50,000, rate 10.25%; $2,500,000 to under $3,500,000, $152,500, rate 10.5%; $3,500,000 to under $4,500,000, $257,500, rate 11.0%; $4,500,000 to under $5,500,000, $367,500, rate 11.5%; $5,500,000 to under $6,500,000, $482,500, rate 12.0%; $6,500,000 to under $7,500,000, $602,500, rate 13.0%; $7,500,000 to under $8,500,000, $732,500, rate 14.0%; $8,500,000 to under $9,500,000, $872,500, rate 15.0%; and $9,500,000 and over, $1,022,500, rate 16.0%. The page calls the tax an estate transfer tax. It does not say there is no inheritance tax.
Sources
These are the statute and court pages used above.