Oregon Income Tax Brackets 2026
Oregon taxes income in 4 brackets from 4.75% to 9.9% for 2026; the top rate of 9.9% applies to taxable income over $125,000 for a single filer.
Oregon brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 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 separately
| Taxable income | Rate |
|---|---|
| $0 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 |
|---|---|
| $0 to $9,100 | 4.75% |
| $9,100 to $22,800 | 6.75% |
| $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.9% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $9,100 | 4.75% |
| $9,100 to $22,800 | 6.75% |
| $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.9% |
Standard deduction: Single $2,900 · Married filing separately $2,900 · Married filing jointly $5,800 · Head of household $4,650
- Oregon lets you subtract federal income tax paid, up to $8,750 for 2026, phasing out at higher incomes.
- The $260 personal exemption credit is not available above $100,000 of AGI ($200,000 joint).
- Portland-area (TriMet) and Lane transit taxes, Multnomah County Preschool for All and Metro supportive housing taxes are not included yet.
Oregon income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | Oregon tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $1,668 | 5.6% | 8.75% |
| $50,000 | $3,208 | 6.4% | 8.75% |
| $75,000 | $5,059 | 6.7% | 8.75% |
| $100,000 | $7,152 | 7.2% | 8.75% |
| $150,000 | $12,806 | 8.5% | 9.9% |
| $200,000 | $17,756 | 8.9% | 9.9% |
| $300,000 | $27,656 | 9.2% | 9.9% |
Federal brackets
Federal income tax applies on top of Oregon's. US federal brackets for 2026.
Frequently asked questions
What are the Oregon income tax brackets for 2026?
Oregon taxes income in 4 brackets from 4.75% to 9.9% for 2026; the top rate of 9.9% applies to taxable income over $125,000 for a single filer.
How much state income tax is owed on $75,000?
About $5,059 for a single filer with no other deductions: an average rate of 6.7%, with the last dollar taxed at 8.75%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the Oregon standard deduction for 2026?
$2,900 for a single filer, subtracted from income before the brackets apply.
Take-home pay in Oregon
Sources
- Oregon 2026 estimated income tax instructions: 2026 rate charts S and J, standard deduction, $260 exemption credit, federal tax subtraction up to $8,750 (brackets, standard deduction, exemption credit, federal tax subtraction; checked October 15, 2026)
- Oregon Publication OR-17 (2025), Table 9: federal tax liability subtraction AGI phase-out (federal tax subtraction phase-out; checked October 15, 2026)
- Oregon 2026 withholding tax formulas: statewide transit tax 0.1% of wages (statewide transit tax; checked October 15, 2026)
- Oregon Employment Department: Paid Leave Oregon contribution stays at 1% for 2026; employees pay 60%, up to $184,500 (Paid Leave Oregon; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.