Tax
Oregon: more than 200 days (full-year resident)
Up to 200 days in Oregon each calendar year
About This Rule
Counts your days in Oregon each calendar year, the tax year for most people. Even if your domicile is outside Oregon, you may be taxed as a full-year resident if you maintain a permanent home in Oregon and spend more than 200 days in the state during the year, unless you can show you were there only for a temporary purpose. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent home in Oregon
Sources
Reviewed September 30, 2026
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