Eugene, Oregon Cannabis Tax Rate
20% totalAdministering agencies: Oregon Department of Revenue + Eugene Finance Department · Updated for 2026
A legal cannabis purchase in Eugene is taxed at a combined effective rate of about 20%, driven by a 3% Eugene cannabis business tax stacked on top of Oregon's 17% state excise. Every major Oregon city tracked here carries the same combined rate, because Oregon applies a uniform 3% local cannabis tax across host communities. On a typical $100.00 dispensary purchase that works out to roughly $20.00 in tax, or about $120.00 out the door.
How Much Is Cannabis Tax in Eugene?
Use these worked examples to see what Eugene's 20% combined cannabis tax adds to a dispensary purchase. Figures apply the Oregon state excise, and the 3% Eugene cannabis business tax to the pre-tax price.
| Pre-tax price | Total tax | Eugene city tax | You pay |
|---|---|---|---|
| $50.00 | $10.00 | $1.50 | $60.00 |
| $100.00 | $20.00 | $3.00 | $120.00 |
| $200.00 | $40.00 | $6.00 | $240.00 |
Estimates treat all taxes as applied to the retail price; actual receipts vary by product, potency tax (where applicable), and exact local sales rate. Model a specific basket with the Eugene tax calculator.
Eugene Cannabis Tax Breakdown
| Tax | Rate | Notes |
|---|---|---|
| Oregon Cannabis Excise | 17% | State-imposed retail excise |
| Oregon State Sales Tax | 0% | Applies to medical and adult-use sales |
| Typical Local Sales Tax | 0% | County / district average |
| Eugene Cannabis Business Tax | 3% | City-specific cannabis ordinance |
| Combined Effective Rate | 20% | What you actually pay at retail |
Official source: Oregon Department of Revenue ↗ · rates compiled 2026-08-11 · city rates set by local ordinance.
How Medical Cannabis Is Taxed in Eugene
Qualifying registered medical patients are exempt from the 17% state cannabis excise. In practice that trims roughly $17.00 off every $100.00 spent versus an adult-use purchase in Eugene, though the 3% Eugene cannabis business tax may still apply depending on the local ordinance.
Why Is Cannabis Taxed This Much in Eugene?
Cannabis in Eugene carries layers of tax that ordinary retail goods never see. Oregon adds its 17% cannabis excise on top of ordinary sales tax, and Eugene then collects an additional 3% cannabis business tax on licensed retailers — a cost dispensaries pass through to the customer. That stacking is why the register total at a Eugene dispensary can run noticeably higher than the same product in a lower-tax Oregon city or across the state line.
Oregon has no statewide sales tax. 17% state cannabis tax on retail, plus up to 3% local option cannabis tax. OMMP medical patients are exempt from the 17% state tax on designated products.
Eugene vs Other Oregon Cities
Oregon keeps local cannabis taxes uniform, so the combined rate in Eugene matches the other major cities below — the main cost difference between them comes down to base dispensary pricing, not tax.
| City | City Cannabis Tax | Combined Effective Rate |
|---|---|---|
| Portland | 3% | 20% |
| Eugene (this page) | 3% | 20% |
| Salem | 3% | 20% |
| Bend | 3% | 20% |
See the full Oregon cannabis tax guide →
Frequently Asked Questions
What is the cannabis tax rate in Eugene, Oregon?
How much tax will I pay on a $100 cannabis purchase in Eugene?
How much is the cannabis business tax in Eugene?
Are medical cannabis patients exempt from Eugene's tax?
Where can I buy cannabis in Eugene?
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