Good news for Oregon taxpayers: the Oregon “kicker” is officially returning, and this time it’s a big one. The state has certified a $1.41 billion revenue surplus, which means eligible filers will receive a refundable tax credit on their 2025 Oregon tax return (filed in 2026). This is the fourth-largest kicker in state history — and for many households, it will feel like a meaningful bonus.
Let’s walk through what the kicker is, who qualifies, how much you might receive, and one smart planning strategy to consider.
What is the Oregon kicker?
The kicker is Oregon’s way of returning excess tax revenue to taxpayers when collections exceed projections by more than 2%. It doesn’t happen every cycle, but for the 2023–2025 biennium, revenue came in well above expectations — triggering this payout.
Instead of a check, the kicker shows up as a refundable tax credit on your Oregon return. That means it either reduces what you owe or increases your refund.
Who qualifies?
Most Oregon taxpayers will qualify if:
- You filed a 2024 Oregon return,
- You had Oregon tax liability in 2024, and
- You file a 2025 Oregon return (even if you otherwise wouldn’t need to).
Even if you’ve moved out of Oregon, you can still receive the kicker as long as those conditions are met.
How much will I get?
Your kicker equals 9.863% of your 2024 Oregon income tax liability — not your refund or withholding, but the tax you owed before credits.
Example:
- $10,000 in 2024 Oregon tax liability × 9.863% = $986.30
The Oregon Department of Revenue’s “What’s My Kicker?” tool can estimate your exact amount if you want to check.
When will I receive it?
You’ll claim the kicker on your 2025 Oregon return, filed in early 2026. Refunds may begin arriving as early as February 18, 2026, depending on when you file and your refund method.
Planning tip for charitable givers
If you regularly donate to charity, there’s a strategy that can both maximize your deductions and potentially increase your kicker over time: bunching donations. This means combining two years’ worth of charitable giving into one year (for the kicker, you want to donate in the odd year) so you can itemize deductions, and then taking the standard deduction in the following even year.
Why does this matter for the kicker? Because your kicker is based on your prior year tax liability. In years when you take the standard deduction instead of itemizing, your taxable income — and therefore your tax liability — may be higher, which can result in a larger kicker when one is paid out. It’s a great example of how thoughtful tax planning can create ripple effects beyond just one year.
Bottom line
If you filed in Oregon in 2024 and will again for 2025, chances are you’re getting a kicker — potentially several hundred dollars or more. While it may feel like “found money,” using it intentionally — toward savings, debt reduction, investing, or giving — can make it even more meaningful.
If you’d like help thinking through how to use it in your broader financial plan, we’re always happy to help.
Seasons Financial Group and LPL Financial do not provide tax or legal advice.