Oregon income tax rates for 2026
Four brackets from 4.75% to 9.9%, with the 8.75% rate starting at $11,400 of taxable income. The calculation starts from federal adjusted gross income with Oregon modifications, less federal income tax up to a limit. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 4.75% | $0 – $4,550 |
| 6.75% | $4,551 – $11,400 |
| 8.75% | $11,401 – $125,000 |
| 9.9% | Over $125,000 |
| Rate | Taxable income |
|---|---|
| 4.75% | $0 – $9,100 |
| 6.75% | $9,101 – $22,800 |
| 8.75% | $22,801 – $250,000 |
| 9.9% | Over $250,000 |
Heads of household use the joint brackets. Married people filing separately use the single brackets.
Deductions, exemptions and credits
Before the rates apply, Oregon allows a standard deduction of $2,900 (single) or $5,800 (married filing jointly), a personal credit of $260 (single) or $520 (joint) subtracted from the tax and a subtraction for federal income tax of up to $8,750, which phases out at higher incomes. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Oregon
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $2,900 (standard deduction) − $7,670 (federal tax subtraction) = $64,430.00
Brackets: 4.75% × $4,550.00 + 6.75% × $6,850.00 + 8.75% × $53,030.00 = $5,318.63
Minus personal exemption credit: $260.00
Oregon income tax = $5,058.63 — an effective rate of 6.74% and a marginal rate of 8.75%.
Oregon income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $1,668 | 5.56% | $960 | 3.2% |
| $50,000 | $3,208 | 6.42% | $2,554 | 5.11% |
| $75,000 | $5,059 | 6.74% | $4,491 | 5.99% |
| $100,000 | $7,152 | 7.15% | $6,416 | 6.42% |
| $150,000 | $12,806 | 8.54% | $10,694 | 7.13% |
| $250,000 | $22,706 | 9.08% | $19,964 | 7.99% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Oregon compared with nearby states
At $75,000 (single), Oregon ranks 1 of 51 for state income tax, where 1 is the highest. Washington and Nevada do not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Oregon | $5,059 | 6.74% | 9.9% |
| Washington | $0 | 0% | none |
| Idaho | $2,867 | 3.82% | 5.3% |
| Nevada | $0 | 0% | none |
| California | $2,665 | 3.55% | 13.3% |
More about taxes in Oregon
- Oregon lets you subtract up to $8,750 of federal income tax in 2026, but its 8.75% rate starts at just $11,400 of taxable income for single filers.
Frequently asked questions
What is the Oregon income tax rate for 2026?
Four brackets from 4.75% to 9.9%, with the 8.75% rate starting at $11,400 of taxable income. A single filer with $75,000 of income is in the 8.75% bracket but pays an effective 6.74%, because lower slices of income are taxed at lower rates.
How much Oregon income tax do I pay on $75,000?
About $5,059 for a single filer — 6.74% of income — after $2,900 of standard deduction and $7,670 of federal tax subtraction and a $260.00 personal exemption credit. A married couple with $150,000 owes about $10,694.
What deductions does Oregon allow?
Oregon allows a standard deduction of $2,900 (single) or $5,800 (married filing jointly), a personal credit of $260 (single) or $520 (joint) subtracted from the tax and a subtraction for federal income tax of up to $8,750, which phases out at higher incomes. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Oregon's income tax higher than its neighbors'?
At $75,000 (single), Oregon ranks 1 of 51 for state income tax, where 1 is the highest. Among nearby states, Washington is lowest at $0 and Oregon is highest at $5,059.
Estimates only — not tax advice. Oregon figures: Oregon Department of Revenue, 2026 tax estimate publication (OR-ESTIMATE) and 2026 withholding formulas. Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.