Oregon income tax brackets for 2026
Oregon taxes wages at rates from 4.75% to 9.9%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $4,550 | 4.75% |
| $4,550 to $11,400 | 6.75% |
| $11,400 to $125,000 | 8.75% |
| Over $125,000 | 9.9% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $9,100 | 4.75% |
| $9,100 to $22,800 | 6.75% |
| $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.9% |
Heads of household use the married filing jointly brackets.
Deductions, exemptions and credits
| Standard deduction | $2,910 single · $5,820 married · $4,680 head of household |
|---|---|
| Personal credit | $256 single · $512 married |
| Dependent credit | $256 each |
| Federal income tax | Deductible up to about $8,750, less at higher incomes |
- Oregon's rates are among the highest: 8.75% starts at $11,400 of taxable income for single filers, and 9.9% applies above $125,000. Oregon has no sales tax.
- Oregon lets you subtract part of your federal income tax (up to about $8,750, phased out at higher incomes), which this calculator includes.
- Workers also pay 0.6% for Paid Leave Oregon and a 0.1% statewide transit tax.
Not fully confirmed: Oregon's 2026 federal tax subtraction limit (about $8,750) and head of household standard deduction ($4,680) come from secondary sources and could not be confirmed with the Oregon Department of Revenue.
Oregon payroll deductions
Besides income tax, Oregon requires these contributions from employees in 2026. The calculator includes them automatically.
| Program | Employee rate | Applies to |
|---|---|---|
| Paid Leave Oregon (employee share) | 0.6% | First $184,500 of wages |
| Statewide transit tax | 0.1% | All wages |
- OR Paid Leave: 1% of wages up to the Social Security wage base; employees pay 60% of it, 0.6%.
- OR transit: 0.1% of all wages, withheld from employees.
Local income taxes in Oregon
In the Portland area, the Metro Supportive Housing Services tax is 1% of taxable income over $128,000 for single filers ($205,000 for couples) in 2026, and Multnomah County's Preschool for All tax is 1.5% over $125,000 ($200,000 for couples) plus another 1.5% over $250,000 ($400,000). Employers must withhold them for employees earning $200,000 or more; others can opt in. TriMet and Lane transit taxes are paid by employers.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field to include it.
Example: $60,000 salary in Oregon
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Oregon income tax | -$153.12 | -$3,981.13 |
| OR Paid Leave | -$13.85 | -$360.00 |
| OR transit | -$2.31 | -$60.00 |
| Take-home pay | $1,768.80 | $45,988.88 |
Oregon income tax is about $3,981.13 a year here, 6.64% of gross pay. All taxes together take 23.4% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Oregon at different salaries
Yearly take-home pay for a single filer in Oregon, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $91,865 a year (23.4% in taxes).
| Salary | Oregon tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $1,881 | $24,404 | $938.61 |
| $45,000 | $3,141 | $35,196 | $1,353.71 |
| $60,000 | $4,401 | $45,989 | $1,768.80 |
| $80,000 | $5,965 | $59,145 | $2,274.82 |
| $100,000 | $7,855 | $71,325 | $2,743.28 |
| $150,000 | $13,599 | $100,192 | $3,853.52 |
| $250,000 | $23,806 | $159,376 | $6,129.83 |
The Oregon tax column includes state payroll contributions as well as income tax.
How the Oregon paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Oregon tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, less the federal income tax withheld, run through the brackets above, minus credits, then divided by the number of paychecks.
Oregon tax = Brackets(Wages − pre-tax deductions − standard deduction − federal tax) − credits