Oregon Income Tax Calculator, Rates, and Brackets for 2026
Oregon has four income tax brackets with income tax rates from 4.75% to 9.9% for 2026. Compare OR state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Oregon ranks among states.
Oregon has four individual income tax brackets with rates of 4.75%, 6.75%, 8.75%, and 9.9% for 2026. Married Filing Jointly and Head of Household use wider brackets than Single and Married Filing Separately. The 2026 tax year covers income earned from January 1, 2026 through December 31, 2026. For calendar-year filers, federal Form 1040 series returns and Oregon Form OR-40 returns are generally due April 15, 2027.
Oregon reduced its three lower income tax rates by 0.25 percentage points beginning in 2020, while keeping the top rate at 9.9%. The percentages remain unchanged for 2026, but the lower bracket thresholds are adjusted annually for inflation. Oregon also allows a subtraction for qualifying federal income tax liability and personal exemption credits that reduce state tax owed. These provisions are included in the calculations on this page.
Local income taxes can add to Oregon state income tax in the Portland area. Metro imposes a 1% Supportive Housing Services tax above its income thresholds, and Multnomah County imposes a separate Preschool for All tax. These local taxes depend on income and where a taxpayer lives or earns income. They are excluded from the examples on this page. The local income taxes FAQ explains the 2026 rates and thresholds.
Tax Calculator
Oregon Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Oregon income tax for 2026. Compare state tax, marginal and effective rates, and Oregon's rank among the 50 states and District of Columbia. The examples below provide a starting point, showing Oregon income tax for a Single filer earning $50,000 to $150,000 annually. Oregon has the highest modeled state income tax at each of these income levels. Its effective tax rate increases as income rises.
How Much Will You Pay in Oregon?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $3,204 | 8.75% | 6.41% | 51 |
| $75,000 | $5,055 | 8.75% | 6.74% | 51 |
| $100,000 | $7,148 | 8.75% | 7.15% | 51 |
| $125,000 | $9,751 | 8.75% | 7.80% | 51 |
| $150,000 | $12,805 | 9.9% | 8.54% | 51 |
2026 Oregon State Tax: Single filer, full-year resident, wages only, no dependents, and under age 65. Includes the $2,910 Oregon standard deduction, the federal income tax liability subtraction, and the $263 personal exemption credit when eligible. The credit is unavailable above $100,000 of federal adjusted gross income for Single filers. No other adjustments or credits are included. Federal, payroll, and local taxes are excluded from the tax totals.
2026 Oregon State Rank: Compares all 50 states and the District of Columbia at the same income and filing status, with 1 representing the lowest effective rate. Rankings use unrounded figures. Equal rates share a rank. Oregon ranks 51st nationally across these examples, with the highest state income tax under these assumptions. See the All 50 States income tax calculator for assumptions and sources.
Key takeaway: At $100,000 of annual income, a Single filer pays an estimated $7,148 in Oregon state income tax for 2026. The marginal tax rate is 8.75%, while the effective rate is 7.15% after the federal income tax subtraction, Oregon standard deduction, and personal exemption credit.
Tax Rates
Oregon Income Tax Rates
Oregon's four individual income tax rates are 4.75%, 6.75%, 8.75%, and 9.9% for 2026. Single and Married Filing Separately use one bracket schedule. Married Filing Jointly and Head of Household use another schedule with thresholds twice as high. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all income to be taxed at the higher rate.
2026 Oregon Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 4.75% | $0 - $4,550 | $0 - $9,100 | $0 - $4,550 | $0 - $9,100 |
| 2 | 6.75% | $4,551 - $11,400 | $9,101 - $22,800 | $4,551 - $11,400 | $9,101 - $22,800 |
| 3 | 8.75% | $11,401 - $125,000 | $22,801 - $250,000 | $11,401 - $125,000 | $22,801 - $250,000 |
| 4 | 9.9% | $125,001+ | $250,001+ | $125,001+ | $250,001+ |
Oregon adjusts the lower bracket thresholds annually for inflation. The threshold for the top 9.9% bracket is not indexed and remains $125,000 for Single and Married Filing Separately, or $250,000 for Married Filing Jointly and Head of Household. These thresholds apply to Oregon taxable income, not total household wages.
Compare States
Compare Oregon to Other States
The next table compares Oregon with neighboring states, other western states, and New York at $75,000 of annual income for a Single filer. The calculations use the same household assumptions and apply each state's deductions, exemptions, and credits. States appear from lowest to highest state income tax, with the difference measured against Oregon. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage.
Oregon vs Other States at $75,000 of Income (2026)
| State Name | State Rank | Tax on $75K Income | Difference | Marginal Rate | Effective Rate |
|---|---|---|---|---|---|
| Nevada | 1 | $0 | −$5,055 | 0% | 0.00% |
| Washington | 1 | $0 | −$5,055 | 0% | 0.00% |
| Colorado | 27 | $2,592 | −$2,463 | 4.4% | 3.46% |
| California | 30 | $2,775 | −$2,280 | 8% | 3.70% |
| Idaho | 32 | $2,867 | −$2,188 | 5.3% | 3.82% |
| Utah | 37 | $3,110 | −$1,945 | 4.45% | 4.15% |
| New York | 43 | $3,453 | −$1,602 | 5.4% | 4.60% |
| Oregon | 51 | $5,055 | $0 | 8.75% | 6.74% |
2026 State Income Tax Comparison: Single filer, full-year resident, wages only, no dependents, and under age 65. A negative difference means less state income tax than Oregon. Differences are calculated before rounding to whole dollars. Washington and Nevada do not tax wage income. Federal, payroll, property, sales, and local taxes are excluded.
2026 State Rank: Compares all 50 states and the District of Columbia using unrounded effective rates, with 1 representing the lowest rate. Equal rates share a rank. The figures follow the state income tax calculator, including its disclosed prior-year inputs where final 2026 amounts are unavailable.
Key takeaway: Oregon has the highest state income tax among the selected states at this income level. At $75,000 of annual income, Oregon's estimated $5,055 state income tax is about $2,280 more than California and $2,188 more than Idaho under these assumptions. The comparison measures state income tax only, so it does not capture differences in local, property, or sales taxes or other household costs.
Examples
Oregon Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using those incomes and the corresponding filing statuses.
To simplify the calculations, both examples assume full-year Oregon residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. Oregon starts with federal adjusted gross income and uses its own standard deduction. These examples include the Oregon standard deduction, the federal income tax liability subtraction, and personal exemption credits, with no other adjustments or credits. The federal standard deduction is used to calculate federal tax liability, but is not subtracted separately from Oregon income. See the All 50 States calculator for a full list of assumptions and sources.
Oregon Filing Status Comparison (2026 Tax Year)
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $2,910 | $5,820 |
| Federal Income Tax Subtraction | $7,670 | $8,750 |
| Taxable Income | $64,420 | $135,430 |
| Tax Before Credits | $5,318 | $11,212 |
| Personal Exemption Credits | $263 | $526 |
| State Income Tax | $5,055 | $10,686 |
| Effective Tax Rate | 6.74% | 7.12% |
| Marginal Tax Rate | 8.75% | 8.75% |
These estimates use the standard deductions and $263 exemption credit from Oregon's 2026 payroll publications. The earlier 2026 estimated-tax booklet lists preliminary deductions of $2,900 for Single and $5,800 for Married Filing Jointly, with a $260 credit. Our calculator uses the payroll amounts and the federal subtraction procedures from the 2025 return instructions. Final 2026 return guidance may change these estimates.
Looking at the table above, we can see that both households reach the 8.75% tax bracket. The joint standard deduction and personal exemption credits double, but the federal income tax subtraction does not. The Single filer subtracts the full $7,670 of calculated federal income tax, while the married couple's $15,340 federal tax is limited to an $8,750 subtraction. This leaves more income taxable per person on the joint return and produces a higher effective rate of 7.12%, compared with 6.74% for Single. The joint state tax is about $577 higher than the combined tax of two single filers who each earn $75,000, so this simplified comparison shows an Oregon marriage penalty. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the Oregon standard deduction used here is $2,910. The 2026 federal standard deduction of $16,100 leaves $58,900 of federal taxable income and produces $7,670 of federal income tax under these assumptions. That federal tax is below Oregon's $8,750 subtraction limit, so the full $7,670 is subtracted in the state calculation.
- Oregon taxable income: Subtract the Oregon standard deduction and federal income tax liability from household income. $75,000 − $2,910 − $7,670 = $64,420
- Tax on the first bracket: Multiply the first $4,550 by 4.75%. $4,550 × 0.0475 = $216.125
- Tax on the second bracket: Subtract $4,550 from $11,400, leaving $6,850 taxed at 6.75%. $6,850 × 0.0675 = $462.375
- Tax on the third bracket: Subtract $11,400 from $64,420, leaving $53,020 taxed at 8.75%. $53,020 × 0.0875 = $4,639.25
- Tax before credits: Add the tax from the three brackets, carrying the unrounded amounts. $216.125 + $462.375 + $4,639.25 = $5,317.75
- Estimated Oregon income tax: Subtract the $263 personal exemption credit. $5,317.75 − $263 = $5,054.75
Oregon effective tax rate: $5,054.75 divided by $75,000 of household income equals 6.74%, rounded. The estimated state income tax rounds to $5,055 in the comparison table.
Oregon marginal tax rate: 8.75%, the statutory rate applied to the next dollar of Oregon taxable income in this example. Another dollar of wages also increases the federal tax subtraction while it remains below the cap. At this income, the 22% federal marginal rate means an additional dollar of wages adds about 78 cents to Oregon taxable income, producing about 6.83 cents of additional state tax before rounding.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the same calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The Oregon standard deduction used here is $5,820. The 2026 federal standard deduction of $32,200 produces $15,340 of federal income tax, but Oregon limits the subtraction to $8,750.
- Oregon taxable income: Subtract the joint Oregon standard deduction and the capped federal income tax subtraction. $150,000 − $5,820 − $8,750 = $135,430
- Tax on the first bracket: Multiply the first $9,100 by 4.75%. $9,100 × 0.0475 = $432.25
- Tax on the second bracket: Subtract $9,100 from $22,800, leaving $13,700 taxed at 6.75%. $13,700 × 0.0675 = $924.75
- Tax on the third bracket: Subtract $22,800 from $135,430, leaving $112,630 taxed at 8.75%. $112,630 × 0.0875 = $9,855.125
- Tax before credits: Add the tax from the three brackets, carrying the unrounded amounts. $432.25 + $924.75 + $9,855.125 = $11,212.125
- Estimated Oregon income tax: Subtract the $263 personal exemption credit for each spouse, or $526 combined. The result is rounded to cents. $11,212.125 − $526 = $10,686.13
Oregon effective tax rate: $10,686.13 divided by $150,000 of household income equals 7.12%, rounded. The estimated state income tax rounds to $10,686 in the comparison table.
Oregon marginal tax rate: 8.75%, the same statutory rate used for Single. The federal tax subtraction has already reached its cap, so an additional dollar of wages also adds a full dollar to Oregon taxable income under these assumptions.
Takeaway
Oregon Income Tax Takeaways
Higher rates apply only to income within each bracket: Oregon's 2026 rates are 4.75%, 6.75%, 8.75%, and 9.9%. The calculation applies these rates after subtracting the Oregon standard deduction and qualifying federal income tax liability. Entering a higher bracket does not cause the income in lower brackets to be taxed at the higher rate.
The effective rate shows the share of household income paid in state tax: Our Single example at $75,000 produces an estimated $5,055 tax and a 6.74% effective rate. The Married Filing Jointly example at $150,000 produces $10,686 tax and a 7.12% effective rate. Both effective rates are below the 8.75% marginal rate reached by these households.
The federal subtraction matters: Oregon permits a subtraction for qualifying federal income tax liability, not simply the amount withheld from paychecks. The $8,750 cap used here is the same for Single and Married Filing Jointly. It limits the benefit for the married household and produces about $577 more tax than two Single returns in this comparison.
Income can change deductions and credits: The personal exemption credit is unavailable above $100,000 of federal adjusted gross income for Single or Married Filing Separately, or $200,000 for the other filing statuses. The federal tax subtraction also decreases at higher incomes. Those rules can increase tax beyond the effect of moving through the brackets.
Rankings measure state income tax: Oregon has the highest modeled state income tax among the 50 states and DC at the example incomes. That comparison does not include sales, property, payroll, or local taxes. Portland-area income taxes can add to the state amount for households above the local thresholds.
FAQ
Frequently Asked Questions
What is the Oregon income tax rate for 2026?
Oregon has four individual income tax rates for 2026: 4.75%, 6.75%, 8.75%, and 9.9%. The state uses progressive brackets, so each rate applies only to the portion of taxable income within its bracket. The top 9.9% rate begins above $125,000 of taxable income for Single and Married Filing Separately, or $250,000 for Married Filing Jointly and Head of Household.
How much Oregon income tax is owed on $75,000?
Our 2026 Single example produces $5,055 of Oregon state income tax on $75,000 of annual wages, for a 6.74% effective rate. It includes the $2,910 state standard deduction, a $7,670 federal income tax subtraction, and a $263 personal exemption credit. The example assumes full-year residency, no dependents, and no other adjustments or credits. Federal, payroll, and local taxes are additional.
How much Oregon income tax is owed on $100,000?
Our 2026 Single example produces $7,148 of Oregon state income tax on $100,000 of annual wages, for a 7.15% effective rate. It includes the $2,910 standard deduction, the maximum $8,750 federal income tax subtraction, and a $263 personal exemption credit. The credit still applies at exactly $100,000 of federal adjusted gross income, but is unavailable above that amount for Single filers. Federal, payroll, and local taxes are excluded.
What is the Oregon marginal tax rate?
The Oregon statutory marginal income tax rate for 2026 is 4.75% through $4,550 of taxable income, 6.75% above $4,550 through $11,400, 8.75% above $11,400 through $125,000, and 9.9% above $125,000. The marginal rate applies to the next dollar of taxable income. Single and Married Filing Separately use these thresholds. Married Filing Jointly and Head of Household use doubled thresholds of $9,100, $22,800, and $250,000.
What is the Oregon effective tax rate?
The Oregon effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 6.74% effective rate for Single at $75,000 and a 7.12% effective rate for Married Filing Jointly at $150,000. Both households reach the 8.75% marginal bracket. These are example results, not effective rates that apply to every Oregon household.
Does Oregon have a standard deduction?
Yes. Oregon provides its own standard deduction and adjusts the basic amounts annually for inflation. Its 2026 payroll guidance lists $2,910 for Single and Married Filing Separately, $5,820 for Married Filing Jointly and Qualifying Surviving Spouse, and $4,685 for Head of Household. Taxpayers age 65 or older or blind receive an additional $1,200 for each qualifying condition if Single or Head of Household, or $1,000 for other filing statuses. A taxpayer who is both age 65 or older and blind receives twice the additional amount. On a joint return, each spouse can qualify separately. The federal standard deduction is not subtracted separately from Oregon income.
Does Oregon have a personal exemption?
Oregon provides a personal exemption tax credit rather than a general personal exemption deduction. Its 2026 withholding formulas use $263 for each eligible exemption, including the taxpayer and spouse on a joint return. The credit reduces tax owed rather than taxable income. It is unavailable when federal adjusted gross income exceeds $100,000 for Single or Married Filing Separately, or $200,000 for Married Filing Jointly, Head of Household, or Qualifying Surviving Spouse.
Does Oregon have a dependent exemption?
Oregon allows an exemption credit for eligible dependents rather than a general dependent deduction from income. The 2026 withholding formulas use $263 per qualifying exemption. Dependents generally must meet the federal dependent rules, which include relationship, support, residency, and applicable age or income requirements. The same federal adjusted gross income limits that apply to personal exemption credits also apply to dependent exemption credits.
Can federal income tax be deducted on an Oregon return?
Yes. Oregon allows a subtraction for qualifying federal income tax liability, subject to a cap and income limits. The maximum for 2026 is $8,750 for Single, Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse, or $4,375 for Married Filing Separately. This is based on federal income tax liability after applicable credits, not simply federal withholding or Social Security and Medicare taxes.
The maximum subtraction begins to phase out at $125,000 of federal adjusted gross income for Single and Married Filing Separately, or $250,000 for Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse. The maximum falls by 20% of its full amount at that threshold and at each additional $5,000 of income for Single and Married Filing Separately, or $10,000 for the other filing statuses. No subtraction remains at $145,000 or more for Single and Married Filing Separately, or $290,000 or more for the other statuses. The subtraction also cannot exceed the qualifying federal tax liability.
Does Oregon have a marriage penalty?
Our simplified 2026 comparison shows an Oregon marriage penalty of about $577. Each spouse earns $75,000, and the joint state tax of $10,686 is more than the combined tax of two Single filers at the same income per person. The joint brackets and standard deduction double, but the federal income tax subtraction cap remains $8,750 per return. Other income splits, deductions, and credits can change the result.
Do Oregon income tax rates include Portland-area local taxes?
No. Oregon's state rates do not include Metro or Multnomah County income taxes. For 2026, Metro's Supportive Housing Services tax is 1% of taxable income above $128,000 for Single or Married Filing Separately, or $205,000 for joint filers and the other filing statuses. Multnomah County's Preschool for All tax is 1.5% of taxable income above $125,000 for Single or Married Filing Separately, or $200,000 for joint filers and the other statuses. An additional 1.5% applies above $250,000 or $400,000, respectively. Residence and locally sourced income determine whether these taxes apply.
Does Oregon have the highest state income tax?
Oregon has the highest state income tax in our 2026 Single examples from $50,000 through $150,000 of wages. It ranks 51st when the 50 states and District of Columbia are ordered from lowest to highest effective rate under the calculator's assumptions. That does not mean Oregon has the highest top statutory rate or the highest combined burden from all taxes. Filing status, income, deductions, and credits can change the comparison.
References:
- 2026 Publication OR-ESTIMATE (PDF). Oregon Department of Revenue, revised October 7, 2025. Confirms the 2026 bracket schedule, $8,750 federal tax subtraction cap, and exemption-credit income limits. Its deduction and credit estimates precede the payroll figures used here. Retrieved October 5, 2026.
- 2026 Withholding Tax Formulas (PDF) and 2026 Combined Payroll Tax Reporting Instructions (PDF). Oregon Department of Revenue. The formula tables supply the $263 exemption credit and $2,910/$5,820 deductions used in the estimates. The payroll instructions also list the $4,685 Head of Household deduction. These are payroll publications, not final annual-return instructions. Retrieved October 5, 2026.
- 2026 Form OR-W-4 Instructions (PDF). Oregon Department of Revenue, revised February 17, 2026. Page 4 confirms the additional standard deduction amounts of $1,200 or $1,000 for age 65 or older or blindness, depending on filing status. Retrieved October 5, 2026.
- 2025 Form OR-40 Instructions (PDF). Oregon Department of Revenue, revised January 29, 2026. Explains the federal AGI starting point and exemption-credit procedure. Page 15 lists the federal tax subtraction phaseout tiers, and page 16 explains standard deductions and separate age and blindness additions. Separately published 2026 amounts are used where identified. Retrieved October 5, 2026.
- 2025 Publication OR-17, Individual Income Tax Guide (PDF). Oregon Department of Revenue. Detailed federal tax subtraction, filing-status, and dependent rules used to interpret the return instructions. Retrieved October 5, 2026.
- Oregon Revised Statutes, Chapter 316: Personal Income Tax. Oregon Legislature. Sections 316.037 and 316.042 establish the rate schedules and filing-status relationship. Sections 316.085 and 316.695 govern exemption credits and deductions, including federal tax liability. Retrieved October 5, 2026.
- Oregon Blue Book: Taxes. Oregon Secretary of State. Describes the 2020 reduction of the three lower rates and Oregon's history of inflation adjustments. Retrieved October 5, 2026.
- Federal Tax Inflation Adjustments for Tax Year 2026. Internal Revenue Service, October 9, 2025. Confirms the federal standard deductions and brackets used to calculate federal income tax liability in the examples. Retrieved October 5, 2026.
- Personal Income Tax. City of Portland Revenue Division, administrator of the Metro and Multnomah County taxes. Lists the 2026 Supportive Housing Services thresholds and the Preschool for All rates, thresholds, and residency rules. Retrieved October 5, 2026.