Oregon Standard Deduction
The Oregon standard deduction is a flat amount you can subtract from your gross income before Oregon income tax is calculated, instead of itemising individual deductions. This page shows the Oregon standard deduction for tax year 2024 by filing status, sourced directly from the Oregon Department of Revenue, and calculates your Oregon taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Oregon itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Oregon provides. Use this alongside the Oregon income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Oregon standard deduction for 2024 is $2,415.00 (single) and $4,840.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $57,585.00 of Oregon taxable income.
Oregon standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $2,415.00 | Oregon Department of Revenue |
| Married filing jointly | $4,840.00 | Oregon Department of Revenue |
| Head of household | $4,840.00 | Oregon Department of Revenue |
| Married filing separately | $2,415.00 | Oregon Department of Revenue |
Oregon has its own standard deduction, which does not conform to the federal amount. For tax year 2024, the maximum standard deduction is $2,415 for single filers and married filing separately, and $4,840 for married filing jointly and head of household. The Oregon standard deduction phases out for taxpayers with Oregon AGI above approximately $100,000 (single) or $200,000 (married filing jointly). Taxpayers above the phase-out threshold may have a reduced or no standard deduction.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Oregon standard deduction: frequently asked questions
What is the Oregon standard deduction for 2024?
For tax year 2024, the Oregon standard deduction is $2,415.00 for single filers and $4,840.00 for married couples filing jointly, as published by the Oregon Department of Revenue. It is subtracted from your gross income to give your Oregon taxable income.
How does the Oregon standard deduction affect my tax?
The standard deduction lowers your Oregon taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $2,415.00 standard deduction has $57,585.00 of Oregon taxable income before any other adjustments.
Should I take the Oregon standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Oregon exceed the standard deduction of $2,415.00 (single) or $4,840.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Oregon Department of Revenue.
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 standard deduction (tax year 2024): Oregon Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.