Income tax on net
4.75-9.9% bracketed
Top rate triggers above $125,000 taxable single-filer.
Primary-sourced
OR · State tax dossier · 2026 · 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.
- State base
- 0%
- Effective combined
- 0%
No general state sales taxOregon has a facilitator law · PickRV not registered yet
Oregon has a marketplace facilitator law, which makes the platform the collector once that platform is registered in the state. PickRV is not registered in Oregon today, so it adds no tax line at checkout and remits nothing here. Any Oregon tax due on the rental stays the host's own responsibility to report and pay — OR DOR — Sales Tax is who confirms what applies. This is information, not tax advice.
PickRV · Tax receiptOR · 2026
Oregon rate stack
Statute-cited components
State sales tax0%
Or. Rev. Stat. § 320.305 (transient lodging tax) · no general sales tax authority
Effective combined
Charged by Oregon, not by PickRV — PickRV is not registered here
0%
Plus a 1.5% state lodging surcharge — charged only if the RV is parked as transient accommodation, not on a standard mobile rental, so it stays out of the effective rate above.
Worked example
Five nights, every cent.
A sample 5-night rental at an example $100/night rate — hosts set their own nightly price. The total sums the state's own components; any conditional surcharge is called out below it, never quietly folded in. What Oregon's own tax would add. PickRV is not registered here, so it does not add this to your booking.
Nights5Example / night$100Effective0%
PickRV · Tax receipt5 nights
Worked example · 5 nights @ $100/night
Oregon · what the state levies, not a PickRV charge
Subtotal (5 × $100)$500.00
State tax (0%)+ $0.00
Subtotal + Oregon tax
What Oregon's own tax would add. PickRV is not registered here, so it does not add this to your booking.
$500.00
A 1.5% state lodging surcharge (+ $7.50) applies only if the rig is parked as transient lodging — a standard mobile RV rental is exempt, so it is not in the total above.
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. Confirm current rates with your state's tax authority. 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.
Every PickRV host listing in Oregon signs into these statutory minimums — all primary-sourced, with citations at the bottom of the section.
Liability insurance floor
$25K / $50K / $20K
Commercial-rental status also requires full collision + comprehensive coverage.
Primary-sourced
Deposit hold
Up to 31 days after return
Or. Rev. Stat. §90.300 (residential security deposit analog)
Primary-sourced
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.
Primary-sourced
Worked example · Oregon host at $48,000 net
Net rental income
$48,000
State income tax (band)
$2,280 – $4,752
After state (band)
$43,248 – $45,720
Band: Bracketed 4.75-9.9%. Shown as 4.75%–9.9% on Schedule E net, because that is the published band. Where you land in Oregon's band depends on your total taxable income, deductions and filing status. The state publishes the brackets; we will not guess your position inside them. 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.
$175
$60 - $450 range
10
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 (4.75–9.9%)
Bracketed 4.75-9.9%. Where you land in Oregon's band depends on your total taxable income, deductions and filing status. The state publishes the brackets; we will not guess your position inside them.
−$75 – $156
Take-home (after Oregon tax, across the band)
≈ $17,029 – $18,002/year before federal + self-employment tax
$1,419 – $1,500
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. PickRV publishes no average-earnings figure, because we will not put a number behind a claim we cannot source — everything above is arithmetic on the values you set, not a forecast of what you will earn.
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 citationsShowHide
- 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
Oregon RV tax, answered
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: 0%.
What's the marketplace facilitator law in Oregon?
Oregon's marketplace facilitator law makes a registered platform the collector on bookings it processes. Or. Rev. Stat. § 320.305 (transient lodging tax) · no general sales tax authority. It will apply to PickRV once PickRV registers in Oregon. That has not happened yet, so no PickRV booking carries a Oregon tax line today and the host remains responsible for whatever the state requires — confirm with OR DOR — Sales Tax.
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?
PickRV adds no Oregon tax line to a booking today, so there is no PickRV-collected tax to refund. PickRV's platform floor gives a full refund of what you paid when you cancel at least 48 hours before pickup (the default host tier is Moderate; no tier can go below the floor). Cancel closer in and the refund follows the band schedule on the cancellation policy page.
Before you book
Oregon rules · last verified 2026-05-10
- State rental tax
- 0% · not collected by PickRV
- Min driver age
- 21+ std · 25+ Class A
- Gravel roads
- Allowed — no restriction
- Generator quiet
- 22:00-07:00
Ready to roll?
Oregon is waiting.
Complete nightly price on every listing — your exact total itemized before you pay · 48h free cancel. Every rig near you, one checkout.