Oregon — statutory residence
Oregon’s non-domicile residence route requires a permanent place of abode and more than 200 days in the state during the taxable year.
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Find the Oregon day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
| Rule | Key numbers | Official reference |
|---|---|---|
| Oregon — statutory residence | Home there + more than 200 days | Oregon Legislature — ORS Chapter 316 ↗ |
| Oregon — 30-day exception | Domiciliaries: 30 days or fewer, no OR home | Oregon Legislature — ORS Chapter 316 ↗ |
Oregon’s non-domicile residence route requires a permanent place of abode and more than 200 days in the state during the taxable year.
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An Oregon domiciliary can qualify for a specific exception when they have no permanent Oregon abode, maintain a permanent abode elsewhere and spend no more than 30 days in Oregon.
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