OR · 2026 rates · statute-cited
Oregon RV rental
sales tax, every line.
Oregon has NO state sales tax. Only the 1.5% state transient lodging tax (ORS § 320.305) applies if the rental is classified as accommodation (e.g. parked RV-as-lodging on a host's pad). Mobile vehicle rentals are typically exempt. Effective combined rate: 1.5%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $128/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Disclosure: Rates current as of 2026-05-25. Verify with your state Department of Revenue before final launch. No general state sales tax does not mean zero cost — see line items above.
Rates last reconciled against the cited statute on 2026-05-25. Not legal or tax advice.
Host side · Oregon
Hosting in Oregon — the legal floor and the practical ceiling
Every PickRV host listing in Oregon signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
4.75-9.9% bracketed
Top rate triggers above $125,000 taxable single-filer.
Liability insurance floor
$25K / $50K / $20K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 31 days after return
Or. Rev. Stat. §90.300 (residential security deposit analog)
Sales-tax permit
Above $750,000 gross
Oregon has NO state sales tax — hosts collect zero sales tax on RV rentals. However, the Corporate Activity Tax (CAT) applies at 0.57% on commercial activity above $750,000/yr (most solo hosts below this threshold). A Statewide Transit Tax (0.1% on payroll) does NOT apply to rental income.
Worked example · Oregon host at $48,000 net
Net rental income
$48,000
State income tax
$3,516
After-state
$44,484
Band: Bracketed 4.75-9.9%. Effective rate 7.32% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Oregon host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Oregon's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Oregon income tax (7.32%)
Bracketed 4.75-9.9%
−$115
Take-home (after Oregon tax)
≈ $17,516/year before federal + self-employment tax
$1,460
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Oregon's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Oregon has NO state sales tax — the rental side of the marketplace pays 0% to the state on the booking subtotal
Oregon is one of 5 states with no general sales tax. A $1,000 PickRV rental booked in Bend or Portland carries zero state or local sales tax (only the federal portion of insurance + processing fees apply). This is a structural advantage for high-rate markets in Bend / Portland / Coast that should be marketed in copy.
Primary source ↗(opens in new tab)Cape Kiwanda + Pacific City beach driving requires sand-driving experience + soft-sand tow risk — Tillamook County does NOT tow
Cape Kiwanda (Pacific City) is one of the few Oregon beaches that legally allows driving. Soft sand past the high-tide line strands non-4WD vehicles regularly. Tillamook County Sheriff explicitly states they do not provide tow service; commercial tow runs $400-$800 within Pacific City. Hosts marketing Pacific City trips with 2WD Class C rigs need an explicit non-beach-driving acknowledgment in house rules.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- Oregon Dept of Revenue — Personal Income Tax ↗
Bracketed 4.75-9.9% state income tax. Top 9.9% rate triggers above $125,000 taxable single-filer.
- OR DOR — Sales Tax ↗
Oregon has NO state sales tax. No local sales tax authority either. 0% applies on all RV rental transactions.
- Oregon DMV — Registration Fees ↗
Recreational vehicle registration $110-$280/yr by weight. Commercial scale $250-$1,500/yr by GVWR.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Oregon sales tax on an RV rental?+
Oregon has NO general state sales tax. A 1.5% state lodging tax applies if the rental is classified as transient accommodation. Effective combined rate: 1.5%.
What's the marketplace facilitator law in Oregon?+
Oregon's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. Or. Rev. Stat. § 320.305 (transient lodging tax) · no general sales tax authority.
Are there any per-day surcharges on Oregon RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only. Lodging tax may apply if rental classified as accommodation.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Oregon rules · last verified 2026-05-10
- · Tax: 0.00%
- · Min driver age: 21+ standard, 25+ Class A
- · Gravel roads: Allowed — no restriction
- · Generator quiet: 22:00-07:00
Ready to roll?
Oregon is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.