Oregon Earned Income Tax Credit Calculator

Reviewed by the CalculatorHub team, edited by James Graham. State percentage sourced from the Oregon Department of Revenue. Last verified 15 July 2026.

Figure basis: Official Oregon Department of Revenue

The Oregon earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 9% of your federal EITC (12% if you have a qualifying child under age 3). This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the Oregon rule to give your state credit. The Oregon credit is refundable. Enter your details to see both your estimated federal EITC and your Oregon credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from Oregon Department of Revenue and verified for 2026.

A single filer in Oregon with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Oregon credit of $637.40 (9% of the federal credit).

State rate source: Oregon Department of Revenue, tax year 2026, as at Jul 15, 2026. Federal EITC per IRS Rev. Proc. 2025-32.

Earned income (USD) Wages, salary and self-employment income

Filing status Joint filers have higher phase-out thresholds

Qualifying children Children who meet the IRS qualifying-child tests

A qualifying child is under age 3 Oregon pays 12% instead of 9% in this case

Estimated federal EITC$7,082.23

Oregon credit rate9%

Oregon EITC$637.40

How the Oregon EITC works

The Oregon credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then Oregon applies 9% of your federal EITC (12% if you have a qualifying child under age 3). The Oregon credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.

federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
Oregon EITC = federal EITC x Oregon percentage

Editor's insight: Oregon's infant boost is the detail to catch

Oregon pays 9% of your federal EITC, but the figure most people miss is the bump to 12% when you have a qualifying child under age 3. That is a deliberate policy choice aimed at the most expensive years of childcare, and it is easy to leave on the table if you do not flag it. On this calculator the under-3 toggle changes the rate directly, so a family with an infant should always set it before reading the result.

The credit is refundable, which puts Oregon ahead of states like Ohio or South Carolina where a non-refundable credit can evaporate against a small tax bill. Refundability matters most for the households the EITC targets, because their state liability is often near zero, and the full 9% or 12% is still paid out.

Oregon also runs a separate Working Family Household and Dependent Care credit, so the EITC is only one piece of what a low-income Oregon family can claim; this tool handles the EITC portion only. If you moved from Washington, note the different design: Washington's Working Families Tax Credit pays flat dollar amounts rather than a percentage of the federal EITC, so the two are not directly comparable even at similar incomes. Enter your details above, and remember to check the under-3 box if it applies.

Oregon EITC: frequently asked questions

How much is the Oregon earned income tax credit?

The Oregon EITC is 9% of your federal EITC (12% if you have a qualifying child under age 3). For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Oregon credit of about $637.40. Enter your own details above for your figure.

Is the Oregon EITC refundable?

The Oregon credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.

Do I qualify for the Oregon earned income credit?

Generally, if you qualify for the federal EITC you also qualify for the Oregon credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026).

How is the Oregon EITC calculated?

First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then Oregon applies 9% of your federal EITC (12% if you have a qualifying child under age 3). This calculator does both steps for you.

Official sources

Oregon EITC percentage and refundability: Oregon Department of Revenue, as at Jul 15, 2026.
Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.

Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.