In 2026, Oregon will not issue a federal stimulus check because there is no national stimulus program in place for this year.
Instead, Oregon residents have access to state‑level tax refunds and tax credits that may increase refunds or reduce tax owed. The largest of these is the Oregon surplus “kicker” refund.
Other refundable and nonrefundable credits are available for families, low‑income workers, college savers, and more. All these refunds and credits are claimed when filing the Oregon personal income tax return.
What Is the Oregon “Kicker” Refund in 2026?
The Oregon surplus, commonly called the “kicker,” is a tax refund mechanism that returns excess state revenue to taxpayers. If actual revenue in a two‑year period exceeds the forecast by more than 2 percent, Oregon issues a kicker credit on personal income tax returns filed in the next even‑numbered year.
Calculate Your 2026 COLA Increase →For 2026, the Oregon Department of Revenue confirmed the state collected more revenue than forecasted and Oregon will return a $1.41 billion revenue surplus through the kicker credit.
The kicker is not sent as a separate check. Instead, it is claimed as a refundable credit on your 2025 Oregon personal income tax return, filed in 2026.
Who Is Eligible for the Oregon Kicker Refund?
Eligibility for the kicker refund requires two key conditions: you must have filed an Oregon personal income tax return for tax year 2024 and also file a 2025 return in 2026.
The amount of the kicker depends on your Oregon personal income tax liability for 2024. Only returns that meet both filing requirements can receive this tax credit.
How Do I Claim My Oregon Kicker Refund?
To claim your kicker refund, you must file your Oregon personal income tax return for tax year 2025 during the 2026 tax season which began in January. The kicker credit is a refundable credit.
This means it can reduce your tax owed and, if the credit is more than your tax, it can increase your refund.
The Oregon Department of Revenue provides a What’s My Kicker? calculator on its official site to help determine your refund amount.
When Will the 2026 Kicker Refunds Be Issued?
The Oregon Department of Revenue began issuing refunds early in 2026 for electronically filed returns. Many taxpayers who file electronically and choose direct deposit may receive refunds, including their kicker amount, within weeks of filing.
Paper returns are still being processed, and those refunds are expected to be slower due to processing delays.
What Other State Tax Credits Are Available in Oregon?
Oregon provides a range of state tax credits that can reduce your tax or qualify you for a refund beyond just the kicker. These include:
- Oregon Kids Credit: A refundable credit for families with young dependent children. If income limits are met, the credit can be up to a set amount per eligible child.
- Oregon Earned Income Credit (EIC): If you qualify for the federal Earned Income Tax Credit, you may also qualify for a state EIC that is a percentage of your federal credit.
- Working Family Household and Dependent Care credit: For families paying for care while working or attending school.
- Higher Education Savings Plan Credit: A refundable credit for contributions to eligible Oregon education savings accounts.
- Oregon ABLE account contributions: A refundable credit for contributions to disability savings accounts.
- Personal Exemption Credit: A credit for yourself and qualifying dependents that reduces tax owed (non‑refundable).
These credits are claimed directly on your Oregon income tax return. If your total credits exceed your liability, you may receive a refund for the excess in addition to your kicker refund.
Am I Eligible for Oregon Tax Credits if I Don’t Owe Tax?
Yes. Some Oregon tax credits, including certain portions of the Oregon Kids Credit and Earned Income Credit, are refundable.
This means even if you do not owe any state income tax, you may still receive a refund once you file your return and claim these credits.
How Do I File to Get My Oregon Kicker and Credits?
To secure your kicker refund and other Oregon state tax credits for 2026:
- File your 2025 Oregon personal income tax return accurately and on time.
- Claim all credits you qualify for using the information and worksheets provided by the Oregon Department of Revenue.
- Use the Revenue Online portal to file electronically and check refund status, including your kicker refund.
- Consider choosing direct deposit for faster refund delivery.
All official forms, calculators, instructions, and tools are available through the Oregon Department of Revenue website.
What Happens If I Miss the Oregon Tax Filing Deadline?
If you miss the April tax filing deadline, you will likely delay your refund or credits, including the kicker refund.
Oregon may also apply your refund or credit amounts to any outstanding state debts before issuing a refund to you.
Filing early and checking eligibility for credits can help ensure you get the maximum refund you qualify for.
