Oregon Income Tax Calculator
Figure basis: Official Oregon Department of RevenueOregon income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Oregon state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Oregon state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Oregon Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Oregon uses graduated income tax brackets. A single filer earning $60,000 owes $4,677.10 in state income tax, an effective rate of 7.80% and a marginal rate of 8.75%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Oregon income tax works
Oregon imposes a graduated individual income tax under Oregon Revised Statutes 316.037. Four rates apply: 4.75%, 6.75%, 8.75%, and 9.9%. Single and married filing separately filers use one rate chart (Chart S); married filing jointly, head of household, and qualifying surviving spouse filers use a second chart (Chart J) with all thresholds doubled. Oregon has its own standard deduction that does not conform to the federal amount and does not phase out. Oregon has no state sales tax. Portland Metro and Multnomah County impose additional local income taxes on top of the state tax. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Oregon income tax brackets (2026)
The table below shows the Oregon graduated income tax brackets for single filers, as published by the Oregon Department of Revenue and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $4,549.00 | 4.75% | Oregon Department of Revenue |
| $4,551.00 to $11,399.00 | 6.75% | Oregon Department of Revenue |
| $11,401.00 to $124,999.00 | 8.75% | Oregon Department of Revenue |
| Over $125,001.00 | 9.9% | Oregon Department of Revenue |
Oregon's high rate, and the local taxes it hides
Oregon runs one of the steeper state income taxes in the country, with a top marginal rate of 9.9% on taxable income above $125,000 for single filers and $250,000 for joint filers. It reaches that ceiling quickly, and it does so without any state sales tax to offset it, which is the trade many residents accept. The four rates (4.75%, 6.75%, 8.75%, and 9.9%) sit on top of a standard deduction that is strikingly small: just $2,900 for a single filer and $5,800 for a married couple, a fraction of the federal amount.
The bigger surprise for Portland-area residents is that the state rate is only part of the bill. Portland Metro adds a 1% tax on income above $125,000 (single) or $200,000 (joint) for supportive housing, and Multnomah County layers its Preschool for All tax of 1.5% on top, rising to 3% at higher incomes. This calculator covers Oregon state tax only, so a Portland filer should treat the result as a floor rather than the full picture.
Two Oregon-specific offsets are easy to overlook. The state allows a subtraction for federal income tax paid, capped at $8,750 for 2026, and a $260-per-person exemption credit that disappears entirely once federal AGI passes $100,000 (single) or $200,000 (joint). Both can move your effective rate meaningfully, so enter your real income above rather than relying on the headline 9.9%.
Oregon income tax: frequently asked questions
How much is the Oregon income tax on a $60,000 salary?
A single filer earning $60,000 a year in Oregon has a taxable income of $57,100.00 after the standard deduction. The computed state income tax is $4,677.10, an effective rate of 7.80%. Enter your own income above for an exact figure.
What is the Oregon state income tax rate?
Oregon has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 8.75%.
What filing statuses does Oregon income tax apply to?
Oregon income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Oregon's top income tax rate?
Oregon's top marginal income tax rate is 9.9%, which applies to taxable income over $125,000 for single filers and married filing separately, and over $250,000 for married filing jointly, head of household, and qualifying surviving spouse. This is one of the higher state income tax rates in the United States.
Does Oregon have a sales tax?
No. Oregon has no state sales tax. Oregon relies more heavily on income taxes compared with states that have sales taxes. This is a notable feature of Oregon's tax structure for residents and visitors.
What are the Portland Metro and Multnomah County income taxes?
Portland Metro imposes a 1% tax on individual income over $125,000 (single) or $200,000 (joint), funding supportive housing services. Multnomah County (which includes Portland) imposes a separate income tax called the Preschool for All tax: 1.5% on income over $125,000 (single) or $200,000 (joint), rising to 3% above $250,000 (single) or $400,000 (joint). These are separate from Oregon state income tax and are not included in this calculator. See the City of Portland Revenue Division for details.
How does Oregon's personal exemption credit phase out?
Oregon's personal exemption credit is $260 per exemption for tax year 2026. It is reduced to $0 if your federal AGI exceeds $100,000 for single filers or married filing separately, or $200,000 for married filing jointly, head of household, or qualifying surviving spouse. Oregon's standard deduction itself does not phase out; it is a fixed amount based on filing status. See the Oregon Department of Revenue for the current tax year's figures.
Are federal taxes deductible on Oregon returns?
Yes, Oregon allows a subtraction for federal income taxes paid, up to a cap. For tax year 2026 the maximum federal tax subtraction is $8,750, and it phases out at higher federal AGI. This federal tax subtraction is a distinctive feature of Oregon's income tax system and reduces Oregon taxable income for most filers.
Official sources
- Oregon income tax rates (tax year 2026): Oregon Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.