Oregon Paycheck & Income Tax Calculator

How Oregon income tax works

Oregon has four bands, and three of them are spent almost immediately. For a single filer: 4.75% on the first $4,550 of Oregon taxable income, 6.75% to $11,400, 8.75% to $125,000, and 9.9% above. Filing jointly the first two thresholds double, and the top rate begins at $250,000.

The band that matters is the third one. 8.75% starts at $11,400 — below what a full-time worker on the minimum wage earns — so in practice almost every Oregonian pays 8.75% on almost everything.

Before the rates apply, Oregon subtracts two things:

• a standard deduction of just $2,910 ($5,820 joint), one of the smallest in the country
• your federal income tax, up to $8,750 — which is far larger, and is covered below

There is no personal exemption to deduct. Oregon gives a $263 credit against the tax instead, and takes it away entirely above $100,000 of federal AGI.

On $75,000 a single filer subtracts $2,910 and then $7,670 of federal tax, leaving $64,420 of Oregon taxable income and $5,317.75 of tax, less the $263 credit — about $5,055 for the year, an effective state rate of 6.7%.

Then two payroll levies take another 0.7%.

You subtract your federal tax, up to a point

Oregon is one of a handful of states that lets you subtract the federal income tax you paid before charging you. On a middle income it is worth more than everything else Oregon allows, and it is the single reason Oregon’s bill is not even larger than it is.

For 2026 the maximum is $8,750. A single filer on $75,000 owes $7,670 in federal tax, which is under the cap, so all of it comes off. Compared with the $2,910 standard deduction, the subtraction is worth two and a half times as much.

Then Oregon takes it back. The cap is withdrawn in five steps as federal AGI rises, and the thresholds have not moved in years:

Filing jointly every threshold doubles — the withdrawal runs from $250,000 to $290,000.

Two things follow. First, the steps are cliffs, not slopes. Reaching exactly $125,000 costs $1,750 of subtraction at a stroke, which is $153 of extra tax for one more dollar earned. The table reads “at least $125,000”, so the step lands on the threshold rather than above it.

Second, and more important for anyone in that range: across the whole stretch you lose $8,750 of subtraction over $20,000 of income. Every extra dollar therefore raises your taxable income by about $1.44, and the real marginal rate between $125,000 and $145,000 works out at roughly:

12.8% — against a headline top rate of 9.9%.

Above $145,000 nothing more can be taken and the rate falls back to 9.9%. The calculator applies the correct cap at every income, which is why the Oregon figures here are higher than most between $125,000 and $145,000 and lower than most below it.

The heaviest income tax we cover

On a $75,000 salary, filing single, Oregon charges more income tax than any other state on this site — 46 of the 50 — by a distance that is hard to overstate.

Oregon takes $1,446 more than the next-heaviest state, which is a gap of 40%. Nine states charge nothing at all.

The reason is structural rather than a single high rate: the 8.75% band begins at $11,400, the standard deduction is $2,910 when the federal one is $16,100, and there is no exemption to deduct. Oregon does not shelter income — it taxes nearly all of it, and it starts near the top of its schedule.

What you get back is the till. Oregon is one of only five states with no general sales tax, alongside Alaska, Delaware, Montana and New Hampshire. Every other state funds itself partly from what you buy; Oregon funds itself from what you earn.

Whether that trade favors you depends entirely on how much of your income you spend. Nothing on this page can tell you that, and no take-home figure includes sales tax — which is exactly why comparing Oregon with, say, Washington on take-home alone is misleading in both directions. Washington takes no income tax at all and charges some of the highest combined sales tax rates in the country.

Take-home pay at every salary in Oregon

After federal tax, Oregon state tax, FICA, Paid Leave Oregon and the statewide transit tax, with the federal tax subtraction and its phase-out applied at each income. The Portland-area local taxes are not included, for the reason below — these figures hold in Salem, Eugene, Bend and Medford, and need additions in Portland.

What lands in your account each payday

On $75,000 a year in Oregon, filing single, split across the pay schedules employers actually use.

Two payroll levies, not one

Oregon deducts twice from wages beyond income tax, and both are easy to miss.

Paid Leave Oregon takes 0.6%. The total contribution is 1% of gross wages, and the split is fixed: employers with 25 or more staff pay 40% and employees pay 60% of it. It is capped at $184,500 of wages for 2026, so the most anyone contributes is $1,107. On $75,000 that is $450.

The statewide transit tax takes 0.1%, and it is not capped at all. It has applied since July 2018 to the wages of every Oregon resident wherever they work, and to non-residents for work done in Oregon. On $75,000 it is $75; on $300,000 it is $300.

That levy nearly changed this year. Initiative Petition 302 was certified on December 30, 2025 and referred parts of HB 3991 to voters as Measure 120 at the May 19, 2026, primary. It did not pass, and the Department of Revenue’s instruction to employers is unchanged: “Please continue to withhold at the rate of one-tenth of 1 percent.”

Together the two take 0.7% of a normal salary — $525 a year on $75,000, which is more than some states charge in income tax altogether. Both are in the figures above.

Portland adds two more income taxes

Oregon has no local income tax outside the Portland area. Inside it, there are two, and they stack on top of everything above.

Metro Supportive Housing Services (SHS) charges 1% on taxable income above a threshold, and applies across the parts of Clackamas, Multnomah and Washington counties inside Metro’s district. 2026 is the first year its thresholds are indexed — they rose from the $125,000 / $200,000 that held from 2021 through 2025 to:

Multnomah County Preschool for All (PFA) charges 1.5% on taxable income above $125,000 single or $200,000 joint, and an additional 1.5% — 3% in total — above $250,000 single or $400,000 joint. Both rates rise by 0.8 points from January 1, 2027, to 2.3% and 3.8%.

For someone in Multnomah County the combined marginal rate on income above those thresholds is Oregon’s 9.9% plus 1.5% plus 1% — 12.4%, and 13.9% above $250,000. Those are among the highest state-and-local income tax rates anywhere in the United States.

Both are administered by the City of Portland Revenue Division rather than the state, both need their own return, and employers must withhold for employees earning over $200,000. Because they apply to a minority of Oregonians and vary by exactly where you live and work, they are not in the figures on this page. If they apply to you, add them.

Dates that matter for the 2026 tax year

Oregon returns (Form OR-40) are due April 15, 2027, matching the federal deadline. Estimated payments, where required, fall quarterly.

One note on the figures. Oregon publishes its indexed amounts twice, and for 2026 the two disagree: Publication OR-ESTIMATE gives a standard deduction of $2,900 and a credit of $260, while the withholding formulas effective January 1, 2026, give $2,910 and $263. This page uses the latter, because OR-ESTIMATE calls its own figures estimated and went to press in October 2025 — and because for 2025 the withholding formulas matched the final return exactly ($2,835 and $256) while the estimate publication was low on both. The final 2026 confirmation arrives with the Form OR-40 instructions in January 2027.

The kicker, Oregon’s surplus refund credit, is not included either. It is declared only when state revenue beats the forecast — it was 9.863% of the prior year’s liability when last paid — and whether one arrives for 2026 is not known yet. If it does, your bill is lower than shown.

Questions people ask

What are the Oregon income tax rates for 2026?

Four bands. For a single filer, 4.75% on the first $4,550 of Oregon taxable income, 6.75% to $11,400, 8.75% to $125,000, and 9.9% above. Filing jointly the first two thresholds double to $9,100 and $22,800, and the top rate starts at $250,000.

Can I deduct my federal income tax in Oregon?

Yes, up to $8,750 for 2026. Oregon is one of very few states allowing it, but unlike Alabama it caps the amount and then withdraws the cap as income rises — down to nothing once federal AGI reaches $145,000 for a single filer or $290,000 filing jointly.

What is the Oregon standard deduction for 2026?

$2,910 for a single filer and $5,820 filing jointly — among the smallest in the country. There is no personal exemption deduction; Oregon gives a $263 credit against the tax instead, and that credit disappears above $100,000 of federal AGI.

Why is my Oregon marginal rate higher than 9.9%?

Because between $125,000 and $145,000 of AGI you lose the federal tax subtraction in five steps of $1,750. Over that stretch your taxable income rises by about $1.44 for every extra dollar earned, which makes the real marginal rate roughly 12.8% — well above the 9.9% headline.

Does Oregon have a sales tax?

No. Oregon is one of only five states with no general sales tax, alongside Alaska, Delaware, Montana and New Hampshire. That is the trade: no tax at the till, and the heaviest income tax of the 46 states on this site.

What is deducted from an Oregon paycheck besides income tax?

Two things. Paid Leave Oregon takes 0.6% of wages up to $184,500, and the statewide transit tax takes 0.1% of all wages with no cap at all. Together they are 0.7% of a normal salary, and both are included in the figures on this page.

Do Portland residents pay extra income tax?

Yes, potentially two more. The Metro Supportive Housing Services tax is 1% above $128,000 of taxable income for a single filer in 2026, and Multnomah County's Preschool for All tax is 1.5% above $125,000, rising to 3% above $250,000. They are local, so they are not in the figures on this page.

Is my data sent anywhere?

No. The calculation runs entirely in your browser. There is no account, and the salary you type is never sent to a server or stored. It never leaves your device.