Oregon State Income Tax 2026

Oregon has a graduated income tax in 2026, with 4 brackets from 4.75% to 9.9%. On a $75,000 salary a single filer owes about $5,732 in Oregon income tax, an effective rate of 7.64%.

Tax year 2026 Tables verified 2026-10-09 Statutory estimate, not the employer wage table Free, no signup, runs in your browser

State is Oregon on this page. Change it on the national calculator.

Overtime, tips, and bonus
W-4, benefits, local tax, and year-to-date

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Every two weeks

Net pay $1,768.06

Effective tax rate 23.38% of gross. About $3,830.80 a month over a full year.

  • Net pay $1,768.06
  • Federal income tax $193.08
  • FICA $176.54
  • State and local $170.01
This paycheck
$1,768.06
Full year, net
$45,969.55
Full year, gross
$60,000.00
Hourly equivalent
$28.85
  • Oregon state tax is a statutory estimate from published brackets, not the employer wage table. A real stub can differ.
How we calculated this
Gross pay$2,307.69
  1. This paycheck $2,307.69

Amount entered. Salary divided across the pay periods, plus overtime, tips, and any bonus on this check.

Federal income tax$193.08
  1. 1a Taxable wages this period $2,307.69
  2. 1b Pay periods in the year 26
  3. 1c Annualized wages (1a × 1b) $59,999.94
  4. 1d Step 4(a) other income $0.00
  5. 1e 1c + 1d $59,999.94
  6. 1f Step 4(b) deductions $0.00
  7. 1g $8,600.00 (any other filing status)
  8. 1i Adjusted annual wages $51,399.94
  9. Table Single or married filing separately, standard (Pub 15-T 2026)
  10. Bracket $19,900.00 up to $57,900.00: $1,240.00 plus 12% of the amount over $19,900.00
  11. 2g Tentative annual tax $5,019.99
  12. 2h Per paycheck (2g ÷ periods) $193.08
  13. 3 Step 3 credits, per paycheck $0.00
  14. 4c Extra withholding $0.00
  15. Federal income tax this paycheck $193.08

IRS Publication 15-T (2026), Worksheet 1A. Percentage method for automated payroll systems.

Social Security$143.08
  1. Rate 6.2% × $2,307.69 of Social Security wages, wage base $184,500.00.
  2. This paycheck $143.08

Social Security Administration, contribution and benefit base. 6.2% up to the 2026 wage base of $184,500.00. The annual maximum is $11,439.00.

Medicare$33.46
  1. This paycheck $33.46

IRS Publication 15 (2026). 1.45% of Medicare wages. No wage base.

Oregon income tax$170.01
  1. Standard deduction $2,910.00
  2. Taxable amount used here $57,089.94
  3. Annual tax before dividing $4,676.37
  4. Credit $256.00
  5. This paycheck $170.01

Tax Foundation, state income tax rates and brackets, 2026. Oregon statutory brackets as of the Tax Foundation’s January 1, 2026 table. This is not the employer wage-bracket withholding table, which can differ.

Net pay$1,768.06

Oregon state income tax by salary, 2026. Single filer, blank 2020 W-4, no benefits, no city or county tax. Same engine as the calculator.
SalaryOregon income tax per yearEffective state ratePer monthTake-home after all taxes
$30,000$1,7955.98%$149$24,489
$40,000$2,6706.68%$222$31,649
$50,000$3,5457.09%$295$38,809
$60,000$4,4207.37%$368$45,969
$75,000$5,7327.64%$477$55,859
$100,000$7,9207.92%$660$71,259
$150,000$12,8058.54%$1,067$100,985
$250,000$22,7059.08%$1,892$160,476

How Oregon taxes wages

Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $2,910 for a single filer and $5,820 for joint filers. Oregon’s top rate is 9.9%. The personal exemption credit drops to zero above $100,000 of income ($200,000 joint), and that cutoff is applied. Portland Metro, Multnomah County, and the statewide transit tax are not hard-coded. Type a local rate if one is withheld. Paid Leave Oregon is not included until the employee share is confirmed. There is no general sales tax, which is why the income tax is high. Source: Oregon Department of Revenue.

What is not in the state income tax number

The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. City or county wage tax is not included in the table; the paycheck calculator lets you add it.

Oregon tax on a paycheck

For take-home pay after every tax, use the Oregon paycheck calculator, or the Oregon hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: Oregon minimum wage. Every state at once: state income tax rates.

Oregon income tax brackets, 2026 (statutory rate table). The first row starts at the amount shown; income here is taxable income after the state standard deduction and exemptions.
Single filer, taxable incomeRateMarried filing jointly, taxable income
$0 to $4,5504.75%$0 to $9,100
$4,550 to $11,4006.75%$9,100 to $22,800
$11,400 to $125,0008.75%$22,800 to $250,000
Over $125,0009.9%Over $250,000
The same $75,000 salary next door, 2026, single filer.
StateTop rateState income tax per yearTake-home per year
Oregon income tax (this page)9.9%$5,732$55,859
Washington income taxnone$0$60,552
California income tax—$3,052$57,565
Idaho income tax5.3%$2,866$58,725

Sources

Keep reading

Brackets used for the estimate

Single and married filing separately
OverRate
$04.75%
$4,5506.75%
$11,4008.75%
$125,0009.9%
Married filing jointly
OverRate
$04.75%
$9,1006.75%
$22,8008.75%
$250,0009.9%

Source: Oregon Department of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.

Nearby calculators

Questions

Does Oregon have a state income tax?

Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 9.9%.

What is the Oregon income tax rate in 2026?

4 brackets from 4.75% to 9.9%. The bracket table on this page lists every rate.

How much Oregon income tax on $50,000?

About $3,545 a year for a single filer in 2026, an effective rate of 7.09%. Federal tax, Social Security and Medicare are extra.

How much Oregon income tax on $100,000?

About $7,920 a year for a single filer in 2026, an effective rate of 7.92%.

Is this the amount an employer withholds?

It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.

Who is responsible

Published by PaycheckZip.com. A credentialed reviewer has not signed this page. The review seat is open. Figures are estimates from the tables named in the method, checked 2026-10-09. They are not tax advice.

Case amounts on the public list, such as $216.15 of federal income tax on the single biweekly example, come from the same code as this page.