Oregon State Tax Calculator 2026
Estimate your Oregon state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Note: 2026 brackets pending publication; figures reflect 2025 · Source
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Oregon 2026 tax overview
Top 9.9% kicks in at just $125k single, among lowest top-rate thresholds nationally. Allows federal income tax deduction (capped).
Breakdown
Oregon also withholds Paid Leave Oregon and statewide transit taxes from employees; this page does not model them, so real take-home is slightly lower.
Oregon income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 9.90% bracket does not mean paying 9.90% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $4,400 | 4.75% | $209 max |
| $4,400 to $11,050 | 6.75% | $449 max |
| $11,050 to $125,000 | 8.75% | $9,971 max |
| Over $125,000 | 9.90% | 9.90% of everything above $125,000 |
Brackets apply to income after the Oregon standard deduction of $2,835 single and $5,670 married filing jointly, which is separate from the federal standard deduction.
Oregon had not published its final inflation-indexed 2026 thresholds when this page was last reviewed, so the bracket boundaries above are the 2025 figures. The rates are correct; the thresholds will shift slightly upward.
What this calculator does not include
The Portland metro area layers on several local income taxes: Metro Supportive Housing Services (1% above $125,000 single) and Multnomah County Preschool for All (1.5% to 3%). Combined with the state rate these are among the highest local income taxes in the country. Oregon also withholds Paid Leave Oregon and statewide transit taxes from employees; this page does not model them, so real take-home is slightly lower.
Frequently Asked Questions
What are the 2026 Oregon income tax rates?
Oregon uses a 4-bracket progressive schedule for 2026, running from 4.75% to 9.90%. The top rate starts at $125,000 of taxable income. Top 9.9% kicks in at just $125k single, among lowest top-rate thresholds nationally. Allows federal income tax deduction (capped).
At what income does the top Oregon tax rate start?
The 9.90% top rate applies to taxable income above $125,000. Below that, 3 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 Oregon standard deduction?
Oregon allows a state standard deduction of $2,835 for single filers and $5,670 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
Are there local income taxes in Oregon?
Yes. The Portland metro area layers on several local income taxes: Metro Supportive Housing Services (1% above $125,000 single) and Multnomah County Preschool for All (1.5% to 3%). Combined with the state rate these are among the highest local income taxes in the country.
What payroll deductions does Oregon require besides income tax?
Oregon also withholds Paid Leave Oregon and statewide transit taxes from employees; this page does not model them, so real take-home is slightly lower. Local income tax applies too; see the question above.
Does Oregon have tax reciprocity with neighbouring states?
Yes. Oregon has reciprocal agreements with Arizona, California, Indiana, Virginia. If you live in one of those states and work in Oregon, you file and pay only where you live, and you give your employer the relevant non-residence certificate so Oregon tax is not withheld. Without that form the tax is withheld anyway and you have to file a Oregon return to get it back.
Does Oregon tax Social Security and retirement income?
Oregon does not tax Social Security. Pensions and IRA withdrawals are fully taxable, with a small credit for retirees.
What surprises people most about Oregon income tax?
Oregon has no sales tax, and its top rate of 9.9% begins at a relatively low income, so middle earners hit it sooner than in most states.