Oregon income tax rates for 2026
Oregon has rates from 4.75% to 9.9%; for single filers the top rate of 9.9% starts above $125,000 of Oregon taxable income. Rates apply to Oregon taxable income: federal adjusted gross income minus Oregon’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 4.75% | $0 – $4,550 | $0 – $9,100 | $0 – $9,100 |
| 6.75% | $4,550 – $11,400 | $9,100 – $22,800 | $9,100 – $22,800 |
| 8.75% | $11,400 – $125,000 | $22,800 – $250,000 | $22,800 – $250,000 |
| 9.9% | Over $125,000 | Over $250,000 | Over $250,000 |
Oregon standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $2,910 | $5,820 |
| Personal credit (off the tax) | $263 | $526 |
| Credit per dependent (off the tax) | $263 | $263 |
Deductions and exemptions reduce the income Oregon taxes; credits reduce the tax itself. The head-of-household standard deduction is $4,685.
How much Oregon income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Oregon tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $2,434 | 6.09% | $2,620 | $5,054 | 12.6% |
| $60,000 | $3,974 | 6.62% | $5,020 | $8,994 | 15% |
| $80,000 | $5,398 | 6.75% | $8,770 | $14,168 | 17.7% |
| $100,000 | $7,148 | 7.15% | $13,170 | $20,318 | 20.3% |
| $150,000 | $12,805 | 8.54% | $24,734 | $37,539 | 25% |
| $250,000 | $22,705 | 9.08% | $51,304 | $74,009 | 29.6% |
At $100,000, for example, Oregon takes about $7,148 and the combined income tax bill is $20,318. Your marginal rate on the next dollar at that income is 30.75% (22% federal + 8.75% Oregon). These estimates apply Oregon’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Oregon compares with neighboring states
On a $75,000 salary, a single filer pays $5,055 in Oregon income tax, the 51st-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Nevada | $0 | 0% | No wage tax | 1 of 51 |
| Washington | $0 | 0% | No wage tax | 1 of 51 |
| California | $2,665 | 3.55% | 1%–13.3% | 30 of 51 |
| Idaho | $2,860 | 3.81% | Flat 5.3% | 32 of 51 |
| Oregon | $5,055 | 6.74% | 4.75%–9.9% | 51 of 51 |
Compare Oregon with California, Idaho, Nevada and Washington.
Oregon tax rules to know
Key points from our 2026 Oregon data, compiled from the official sources listed at the end of this page:
- 2026 brackets from Oregon DOR's 2026 withholding formulas (150-206-436, rev. 12-31-25): 4.75% / 6.75% / 8.75% / 9.9%. The two lower thresholds are inflation-indexed; the 9.9% thresholds ($125,000 single/MFS, $250,000 MFJ/HOH/qualifying surviving spouse) are not. Head of household and qualifying surviving spouse use the joint schedule (Chart J); MFS uses the single schedule (Chart S).
- Standard deduction 2026: $2,910 single/MFS and $5,820 MFJ/qualifying surviving spouse (DOR 2026 withholding formulas, rev. 12-31-25). The HOH figure ($4,685) is computed with the statutory CPI formula in ORS 316.695 (base $2,640 x CPI ratio, rounded down to $5), which reproduces DOR's published 2025 amounts ($2,835/$5,670/$4,560) and the 2026 single/joint amounts; confirm against the 2026 Form OR-40 instructions when released. (DOR's Oct. 2025 Publication OR-ESTIMATE used preliminary estimates of $2,900 / $4,650 / $5,800 and a $260 exemption credit; the final indexed figures are higher.) Additional standard deduction for age 65+ or blind: $1,000 per married taxpayer, $1,200 for single/HOH.
- Personal exemption CREDIT of $263 per exemption for 2026 (subtracted from tax; the $263 figure is the 2026 withholding-formula allowance and matches the ORS 316.085 CPI computation: $90 x CPI ratio = $263.28; 2025 was $256), not allowed if federal AGI exceeds $100,000 (single/MFS) or $200,000 (MFJ, HOH, qualifying surviving spouse).
- No 'kicker' surplus credit applies to tax year 2026 (the kicker is claimed only on odd-year returns when certified).
Local income tax: Portland area: Metro Supportive Housing Services (SHS) tax of 1% on Metro taxable income above $128,000 (single/MFS) or $205,000 (MFJ/HOH/qualifying surviving spouse) for tax year 2026 (thresholds are inflation-indexed starting 2026; they were $125,000/$200,000 for 2021-2025; $132,000/$211,000 announced for 2027), for Metro-district residents and on Metro-source income of nonresidents. Multnomah County Preschool for All (PFA) tax of 1.5% on county taxable income above $125,000 (individuals) / $200,000 (joint) plus another 1.5% above $250,000 / $400,000 (3% total at the top); the scheduled 0.8-point rate increase has been postponed and is now slated for 2028. City of Portland residents also owe the flat $35 Arts Tax. Separately, a statewide transit tax of 0.1% is withheld from all Oregon wages.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Oregon income tax rate for 2026?
Oregon has rates from 4.75% to 9.9% for 2026. For single filers the top rate of 9.9% applies to Oregon taxable income over $125,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 6.74% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $7,148 in Oregon income tax.
How much is Oregon income tax on $75,000?
A single filer with $75,000 in wages owes about $5,055 in Oregon income tax for 2026, based on Oregon taxable income of about $64,420. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $56,538. A married couple earning $150,000 would owe about $10,686 in state tax.
What is the Oregon standard deduction for 2026?
In our 2026 data, the Oregon standard deduction is $2,910 for single filers and $5,820 for married couples filing jointly ($4,685 for heads of household). Oregon also offers a personal credit of $263 that is subtracted from the tax itself. For a single filer earning $75,000, Oregon taxable income works out to about $64,420 in our estimate. See the rules section on this page for income limits and other details.
Does Oregon have local income taxes?
Portland area: Metro Supportive Housing Services (SHS) tax of 1% on Metro taxable income above $128,000 (single/MFS) or $205,000 (MFJ/HOH/qualifying surviving spouse) for tax year 2026 (thresholds are inflation-indexed starting 2026; they were $125,000/$200,000 for 2021-2025; $132,000/$211,000 announced for 2027), for Metro-district residents and on Metro-source income of nonresidents. This calculator does not add local taxes; see the rules section on this page for details.
How does Oregon income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $5,055 in Oregon income tax, the 51st-lowest among the 50 states and DC. Among neighbors, Nevada would take $0 and Idaho $2,860. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Oregon tax estimate exact?
It is an estimate. We apply Oregon’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Oregon subtraction, credit or phase-out, or local income taxes, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Oregon’s tax agency for final numbers.