Free Tool
Oregon 183-Day Rule Checker
Oregon runs a statutory day-count test at 200 days. Enter your days or build date ranges below for a verdict cited to Oregon's actual rule.
Oregon's actual test
ORS 316.027 defines a resident as anyone domiciled in Oregon (unless they meet a narrow foreign-presence exception), or anyone who is not domiciled in Oregon but maintains a permanent place of abode in Oregon and spends more than 200 days of the tax year in the state, unless they can prove the presence was only temporary or transitory.
Any part of a day
Oregon's 200-day statutory residency test counts aggregate days present in the state; Department of Revenue guidance and case law (see Thompson v. Dept. of Revenue) focus on the totality of ties rather than publishing a strict any-part-of-a-day rule the way California does, but any day with meaningful presence counts toward the 200-day aggregate.
Presumptions
200-day rule under ORS 316.027 for non-domiciliaries who maintain a permanent Oregon place of abode: more than 200 days of presence creates statutory residency regardless of domicile, unless rebutted as temporary or transitory.
Methodology and sources
The threshold, presumption, and rule text shown here come directly from Oregon's researched dossier, reviewed against 10 primary sources including Oregon Department of Revenue. This is general information, not tax or legal advice.
183-Day Rule Checker
Check your day count against Oregon's actual rule.
Clear
200 days below the 200-day threshold
Days counted
0
0 days is comfortably under the 200-day statutory threshold. The day-count test alone would not make you a statutory resident here at this pace, though domicile and other facts-and-circumstances tests can still apply independently.
Oregon's actual test
ORS 316.027 defines a resident as anyone domiciled in Oregon (unless they meet a narrow foreign-presence exception), or anyone who is not domiciled in Oregon but maintains a permanent place of abode in Oregon and spends more than 200 days of the tax year in the state, unless they can prove the presence was only temporary or transitory.
Any part of a day
Oregon's 200-day statutory residency test counts aggregate days present in the state; Department of Revenue guidance and case law (see Thompson v. Dept. of Revenue) focus on the totality of ties rather than publishing a strict any-part-of-a-day rule the way California does, but any day with meaningful presence counts toward the 200-day aggregate.
Presumptions
200-day rule under ORS 316.027 for non-domiciliaries who maintain a permanent Oregon place of abode: more than 200 days of presence creates statutory residency regardless of domicile, unless rebutted as temporary or transitory.
General information based on published dossier research, not tax or legal advice. Consult a qualified advisor before relying on a day count for a filing position.
Oregon Day-Count FAQ
Does Oregon use the 183-day rule?+
No. Oregon's statutory day-count threshold is 200 days, not 183, and it only applies to people who are not domiciled in Oregon but who maintain a permanent Oregon place of abode. If you're Oregon-domiciled, the 200-day rule doesn't even apply; you're a resident based on domicile alone regardless of day count.
Can I live in Washington and work in Portland without paying Oregon income tax?+
Only on the portion of wages for days you physically worked outside Oregon. Oregon taxes wages for days you physically worked within Oregon regardless of where you live, so a Washington resident commuting into Portland for in-office work owes Oregon tax on those workdays, while remote workdays performed from a Washington home office generally don't.
How does Oregon prove I never actually left?+
Oregon's own case law shows the Department of Revenue looks at continued Oregon utility, insurance, cable, and household service accounts, along with whether you actually changed your driver's license, voter registration, and moved your belongings, not just what you say your intent was.
Does Oregon have an estate tax?+
Yes, and its $1 million exemption threshold is one of the lowest in the country, with graduated rates from 10% to 16% above that amount. Oregon real property can remain subject to this tax even for a decedent who had moved their domicile elsewhere before death.
Do Portland residents pay extra local income tax on top of the state rate?+
Yes. Multnomah County residents and people who earn income within Metro's jurisdiction owe the Metro Supportive Housing Services tax and the Multnomah County Preschool for All tax in addition to Oregon's state income tax, which can push the effective marginal rate well above the state's own 9.9% top bracket.
Read the full Oregon residency guide
Day count is one part of the picture. The full guide covers domicile, exit audit risk, the establishment checklist, tax profile, and special situations for Oregon.
Open the Oregon residency guideCheck another jurisdiction
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