Official fees
Oregon car sales tax chart
Vehicle Privilege Tax (in-state dealer)
0.5%
vehicles with 7,500 miles or less
Vehicle Use Tax (out-of-state dealer)
0.5%
same 7,500-mile threshold, buyer files with DOR
Private-party sale, any mileage
$0
Dealer sale, over 7,500 miles
$0
Gift between any parties
$0
Late payment penalty
5%
of tax owed, if filed late
Unfiled after deadline
20%
of tax owed
Figures verified July 2026 against official sources (listed below). Always confirm the final amount with the Oregon DMV (ODOT) - counties can add small local fees.
- Tax rate (when it applies)
- 0.5%
- Applies to
- Dealer sales, ≤7,500 mi
- Private-party sales
- $0, always
- Used car from a dealer
- $0 if > 7,500 mi
- Gifts
- $0, always
Overview
Once a vehicle has real miles on it, or the sale is private-party, neither tax applies - that's the majority of used-car transactions in the state. This calculator applies the right Oregon rule to your specific purchase.
Same state, other costs
More Oregon vehicle costs
Common questions
Oregon car sales tax FAQ
- Does Oregon charge sales tax when I buy a used car?
- No - not from a private seller, and not from a dealer either, as long as the vehicle has more than 7,500 miles on it. Oregon has no general sales tax and doesn't apply one to ordinary used-vehicle sales.
- What's the difference between the privilege tax and the use tax?
- They're the same 0.5% rate on the same 7,500-mile threshold - the difference is who technically owes it. The privilege tax is charged to Oregon dealers for the privilege of selling in-state, who then typically pass it to the buyer. The use tax hits Oregon residents who buy that low-mileage class of vehicle from an out-of-state dealer instead.
- I bought a 'new' car with 9,000 miles on the odometer - do I owe the tax?
- No. The threshold is a hard 7,500 miles at time of sale. A demo, loaner, or lightly-driven trade-in with more than that on the clock is treated as used and owes nothing, even if it's only a few months old.
- Do I owe anything if I buy from a private seller in another state?
- No - the vehicle use tax only reaches purchases from an out-of-state dealer. A private-party purchase, in Oregon or anywhere else, never triggers Oregon's vehicle privilege or use tax.
- Is a gifted car taxed in Oregon?
- No. Both the privilege and use tax are structured around dealer sales - a gift between family, friends, or anyone else isn't a dealer transaction, so it's never subject to either tax, regardless of the vehicle's mileage.
- What if I don't pay the use tax on my out-of-state purchase?
- DMV requires a Certificate of Vehicle Use Tax Payment before titling certain out-of-state purchases, so it's hard to skip. Filing late adds a 5% penalty; not filing at all within the required window adds 20%, on top of the 0.5% you owed from the start.
Receipts
Official sources
Every number on this page comes from these documents - check them yourself.
