About the kicker
The Oregon surplus , also known as the “kicker,” is a way for the state to return excess revenue to taxpayers . The kicker may be claimed on the return for an odd-numbered year when a revenue surplus has been determined . The kicker isn’t available on the return for an even-numbered year.
The kicker on your 2025 personal income tax return will be 9.863 percent of your 2024 tax liability.
Use our What’s My Kicker? calculator to find your kicker amount. You’ll need your Social Security number or Individual Taxpayer Identification Number, the filing status you used on your 2024 return, and the filing status you expect to use on your 2025 return.
What's My Kicker?