Tax

Oregon: 30 days (domiciled, living elsewhere)

Up to 30 days in Oregon each calendar year

About This Rule

Counts your days in Oregon each calendar year, the tax year for most people, against 30. If Oregon is your domicile, you may be taxed as a nonresident when you don't maintain a permanent home in Oregon, maintain one outside Oregon, and spend a total of 30 days or less in the state during the year. This tracks the day count only and doesn't decide your domicile or residency.

Also Requires

  • No permanent home in Oregon
  • A permanent home outside Oregon

Sources

Reviewed September 30, 2026

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