How big is my kicker credit?
Type your 2024 Oregon tax liability before credits. The page multiplies it by the 9.863% kicker rate to estimate the credit on your 2025 Oregon return.
- Kicker credit
- $295.89
Your Oregon kicker credit is about $295.89, which is 9.863% of $3,000.00.
- Kicker rate
- 9.863%
Kicker credit: $295.89. Your Oregon kicker credit is about $295.89, which is 9.863% of $3,000.00.
Kicker credit by 2024 Oregon tax liability
The results are estimates for information only. They are not financial, tax, or legal advice. Check the numbers with your lender or a qualified professional before you decide. Terms of use
How to calculate
Estimates the Oregon surplus kicker credit on your 2025 return: 9.863% of your 2024 Oregon tax liability before credits.
Example with the default inputs (2024 Oregon tax liability $3,000.00): Your Oregon kicker credit is about $295.89, which is 9.863% of $3,000.00.
Method: Kicker credit = 2024 Oregon tax liability before credits × 9.863 ÷ 100.
- The 2025 kicker rate of 9.863% from the Oregon Department of Revenue.
- You filed a 2024 Oregon return with a tax liability, and you file a 2025 Oregon return to claim the credit. Part-year and nonresident filers use their Oregon liability.
- The credit can first pay Oregon debts you owe, and you can donate it to the State School Fund instead. It is an estimate, not tax advice.
Worked examples
Each example is checked against the calculator on every build.
- 2024 Oregon tax liability $3,000.00 gives Kicker credit $295.89, Kicker rate 9.863%.Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx
- 2024 Oregon tax liability $10,000.00 gives Kicker credit $986.30.Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx
- 2024 Oregon tax liability $1,234.56 gives Kicker credit $121.76.Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx
- 2024 Oregon tax liability $0.00 gives Kicker credit $0.00.Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx
How it works
Kicker credit = 2024 Oregon tax liability × 9.863 ÷ 100.
The 2024 tax liability is your Oregon income tax for 2024 before any credits, withholding, or payments, less the credit for income tax paid to another state if you claimed it. The arithmetic is exact on the typed amount, and the credit is shown to the cent, halves up.
You get the credit only if you filed a 2024 Oregon return and had a 2024 Oregon tax liability, and you claim it on your 2025 Oregon return. The page does not check eligibility; a liability of $0 gives a $0 credit. The state can apply the credit to debts you owe it. It is an estimate, not tax advice.
When the data is out of date
The rate is the one for tax year 2025, claimed in 2026. After December 31, 2026 the page keeps using it and says so above the result. A kicker happens only when a budget period ends with a surplus, so a later year may have none.
Worked examples by hand
$3,000 liability. 3,000 × 9.863 ÷ 100 = $295.89.
$10,000 liability. 10,000 × 9.863 ÷ 100 = $986.30.
$1,234.56 liability. 1,234.56 × 9.863 ÷ 100 = 121.7646528, shown $121.76.
$0 liability. $0.
Other questions people ask
How is the Oregon kicker calculated?
The kicker for tax year 2025 is 9.863% of your 2024 Oregon tax liability before any credits, withholding or payments. If your 2024 liability was $3,000, the kicker is $295.89.
Who gets the kicker?
People who filed a 2024 Oregon return and had a 2024 Oregon tax liability. You claim it on your 2025 Oregon return, so file a 2025 return even if you would not otherwise need to.
Where do I find my 2024 tax liability?
It is your 2024 Oregon income tax before credits, on your 2024 Form OR-40, OR-40-N or OR-40-P. You may subtract the credit for income tax paid to another state. The Department of Revenue's "What's my kicker?" tool on Revenue Online shows the amount too.
Is the kicker a check?
No. Since 2021 the kicker is a credit on your Oregon return. It lowers the tax you owe or adds to your refund.
Can I get the kicker if I owe Oregon money?
The state may use the kicker to pay debts you owe to state agencies first. You can also choose to donate it to the State School Fund.
Why is there a kicker?
Oregon's constitution returns surplus revenue to taxpayers when actual personal income tax revenue beats the forecast by more than 2% over a two-year budget period.