Oregon Income Tax Calculator
Oregon 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 $3,705.53 in state income tax, an effective rate of 6.18% 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, married filing separately, and head of household filers share the same bracket thresholds; married filing jointly thresholds are doubled. Oregon has its own standard deduction that does not conform to the federal amount and phases out at higher income levels. 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 (2024)
The table below shows the Oregon graduated income tax brackets for single filers, as published by the Oregon Department of Revenue and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $19,049.00 | 4.75% | Oregon Department of Revenue |
| $19,051.00 to $47,599.00 | 6.75% | Oregon Department of Revenue |
| $47,601.00 to $249,999.00 | 8.75% | Oregon Department of Revenue |
| Over $250,001.00 | 9.9% | Oregon Department of Revenue |
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 $57,585.00 after the standard deduction. The computed state income tax is $3,705.53, an effective rate of 6.18%. 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 $250,000 for single filers, married filing separately, and head of household, and over $500,000 for married filing jointly. 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 standard deduction phase-out work?
Oregon's standard deduction phases out for higher-income taxpayers. The phase-out begins at approximately $100,000 of Oregon AGI for single filers and $200,000 for married filing jointly filers. Taxpayers above these thresholds will have a reduced standard deduction; at higher income levels the deduction is eliminated entirely. See the Oregon Department of Revenue for exact phase-out figures for the current tax year.
Are federal taxes deductible on Oregon returns?
Yes, Oregon allows a deduction for federal income taxes paid, up to a cap. For 2024 the cap is $7,050 for single filers and $14,100 for married filing jointly. This federal tax deduction 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 2024): Oregon Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.