# How big is my kicker credit?

Estimates the Oregon surplus kicker credit on your 2025 return: 9.863% of your 2024 Oregon tax liability before credits.

- Page: https://www.acalculator.org/finance/oregon-kicker-calculator
- JSON spec: https://www.acalculator.org/finance/oregon-kicker-calculator.json
- Version: 8404b8cf8443

## Default answer

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.

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| tax | 2024 Oregon tax liability | Your 2024 Oregon income tax before credits, withholding and payments (you may subtract the credit for tax paid to another state). |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| credit | Kicker credit | The credit on your 2025 Oregon return. |
| rate | Kicker rate | Percent of the 2024 tax liability. |

## Method

Kicker credit = 2024 Oregon tax liability before credits × 9.863 ÷ 100.

## Assumptions

- 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

1. tax = $3,000.00 gives credit = $295.89, rate = 9.863%. Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx.
2. tax = $10,000.00 gives credit = $986.30. Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx.
3. tax = $1,234.56 gives credit = $121.76. Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx.
4. tax = $0.00 gives credit = $0.00. Source: Oregon Department of Revenue, Kicker, https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx.

## FAQ

### 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.

## Sources

- Oregon Department of Revenue, Kicker: the 2025 credit is 9.863% of the 2024 tax liability; eligibility (retrieved 2026-10-05). https://www.oregon.gov/dor/programs/individuals/pages/kicker.aspx