Oregon · Tax year 2025 · paying now
Oregon Surplus Kicker Credit
Oregon’s kicker returns 9.863% of your 2024 Oregon tax liability as a refundable credit on your 2025 return. You must have filed for both 2024 and 2025.
- Amount
- 9.863% of 2024 Oregon tax liability
- Payment timing
- Claimed on 2025 Oregon returns filed in 2026. It increases your refund or reduces tax due; it is not a separate check.
Opens www.oregon.gov in a new tab.
Independent guide, not a government website. Researched from the official sources below; last reviewed October 7, 2026. Confirm details with the agency before acting.
Oregon kicker calculator
Uses the published formula. Nothing you enter leaves your browser.
Enter your figures to see the estimate.
Estimate only. The Oregon Department of Revenue calculates the final credit.
Who qualifies
- Filed a 2024 Oregon personal income tax return and had tax liability for 2024
- Files a 2025 Oregon return, where the kicker is claimed
Amounts
| Rate | 9.863% |
|---|---|
| Base | 2024 Oregon tax liability before credits (2024 Form OR-40, line 24) |
How to get it
File your 2025 Oregon return and claim the credit. You can donate the entire kicker to the State School Fund, but partial donations are not allowed. Oregon’s “What’s My Kicker?” tool is linked from the kicker page.
Common questions
Will I get a separate kicker check?
No. The kicker is a credit on your 2025 Oregon return, so it increases your refund or reduces the tax you owe.
What if I did not file a 2024 Oregon return?
You must have filed a 2024 return and had 2024 tax liability to qualify for this kicker.
Official sources
Waiting on your regular income tax refund? See the Oregon refund guide.