Oregon income tax rate 2026
OfficialOregon rates, brackets and the tax on common salaries.
- Rate
- 4.75% to 9.9%
- Tax on $75,000
- $5,055
- 6.7% effective
- Tax on $100,000
- $7,148
- 7.1% effective
- Rank among taxing states
- #1 of 42
- by tax taken on $75,000, 1 takes the most
What is the Oregon income tax rate in 2026?
Oregon taxes wages at 4.75% to 9.9% in 2026. On a $75,000 salary, Oregon income tax is $5,055, an effective rate of 6.74%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Oregon income tax brackets for 2026
Oregon has 4 brackets for single filers, from 4.75% to 9.9%. The 9.9% top bracket starts at $125,000 of taxable income for a single filer. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 4.75% |
| $4,550 | 6.75% |
| $11,400 | 8.75% |
| $125,000 | 9.9% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 4.75% |
| $9,100 | 6.75% |
| $22,800 | 8.75% |
| $250,000 | 9.9% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 4.75% |
| $9,100 | 6.75% |
| $22,800 | 8.75% |
| $250,000 | 9.9% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Oregon income tax do you pay on $100,000?
On $100,000 of wages, Oregon income tax is $7,148 in 2026, an effective rate of 7.15%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Oregon standard deduction in 2026?
The Oregon standard deduction is $2,910 for single filers and $5,820 for married couples filing jointly in 2026. Each filer also gets a personal credit of $263.
- Standard deduction, single
- $2,910
- Married filing jointly
- $5,820
- Personal credit
- $263
How did Oregon income tax change in 2026, and what changes in 2027?
Oregon kept its rate at 4.75% to 9.9% in 2026. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 4.75% | 9.9% | $2,835 | official |
| 2026 | progressive | 4.75% | 9.9% | $2,910 | official |
How does Oregon income tax compare with other states?
On $75,000, Oregon income tax ranks #1 of 42 states that tax wages, where #1 takes the most, which makes it the highest. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Do Oregon cities or counties charge income tax?
The calculator includes 3 Oregon local income taxes, at 1% to 4%; the table lists each one with its rates. The Oregon paycheck calculator adds the one you pick.
| Locality | Kind | Resident rate | Note |
|---|---|---|---|
| Portland (Multnomah County, Metro district) | city | none | Metro 1% and Multnomah County 1.5% to 3% on high incomes, plus the city Arts Tax |
| Multnomah County inside the Metro district, outside Portland (Gresham, Troutdale, Fairview, Wood Village) | county | none | Metro 1% and Multnomah County 1.5% to 3% on taxable income above $125,000 single or $200,000 joint |
| Metro district in Washington or Clackamas County (Beaverton, Hillsboro, Tigard, Lake Oswego and nearby) | county | 1% | Metro 1% on taxable income above $128,000 single or $205,000 joint (2026) |
How is Oregon income tax withheld from a paycheck?
Employers withhold Oregon income tax from each paycheck, using the Form OR-W-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $194.00 a paycheck. Oregon employers withhold about $11 less a year than the tax owed on $75,000, so a typical worker owes the difference at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Oregon withholding tax formulas (2026): yearly wages minus federal tax withheld (up to $8,750, less above $125,000 single or $250,000 married) and the standard deduction ($2,910 single, $5,820 married), then the rate chart, plus $263 when wages are under $50,000, less $263 per allowance; rounded to the dollar. The calculator assumes Form OR-W-4 marked Single (heads of household too) or Married, with Worksheet A allowances for you, a spouse with no wages and each dependent (none above $100,000 of wages, $200,000 married); 3 or more allowances use the married chart.
Questions people ask
How much Oregon tax is withheld from a bonus?
Employers can withhold Oregon tax on a bonus at a flat 8%. The return settles the actual tax on it.
Does Oregon tax overtime and tips?
Not the deductible part. Oregon follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. Oregon allows the same deductions for tips and overtime as the federal return, as subtractions from federal AGI.
Do 401(k) contributions lower Oregon income tax?
Yes. Traditional 401(k) contributions lower Oregon taxable wages, as they do for federal income tax.