{
  "id": "oregon-income-tax",
  "version": "5982fd809be3",
  "status": "published",
  "name": "Oregon Income Tax Calculator",
  "question": "How much is Oregon income tax?",
  "summary": "Estimates 2026 Oregon income tax from federal AGI, filing status, and dependents.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/oregon-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/oregon-income-tax-calculator.md",
  "kind": "function",
  "method": "Taxable income = AGI − larger of standard or itemized deduction − exemptions − federal income tax paid; tax = state rates on taxable income − credits.",
  "assumptions": [
    "An estimate for a full-year resident, 2026 rates, not tax advice.",
    "Starts from federal AGI; Oregon additions and subtractions are not modelled.",
    "Not modelled for Oregon: The head of household standard deduction is the 2025 amount. The federal tax subtraction phases out at higher incomes (not modelled), and the exemption credit ends above $100,000 AGI ($200,000 joint). The Workers’ Benefit Fund assessment (0.9 cents an hour from the employee) is not included.",
    "An empty federal tax is the federal rate schedule on AGI less the standard deduction.",
    "Not modelled: part-year and nonresident returns, other state credits, and state AMT."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "income": {
        "title": "Federal adjusted gross income",
        "description": "Your federal AGI (Form 1040 line 11).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "deps": {
        "title": "Dependents",
        "description": "Dependents you claim, not yourself or your spouse.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      },
      "itemized": {
        "title": "State itemized deductions",
        "description": "Used if above the standard deduction.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "fedtax": {
        "title": "Federal income tax paid",
        "description": "Deductible here; leave empty to estimate it.",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Oregon income tax",
      "description": "State tax after credits, plus any local tax.",
      "format": "money"
    },
    "stateTax": {
      "label": "State income tax",
      "description": "State tax after credits.",
      "format": "money"
    },
    "effectiveRate": {
      "label": "Effective rate",
      "description": "Tax as a percent of AGI.",
      "format": "percent"
    },
    "marginalRate": {
      "label": "State marginal rate",
      "description": "State rate on the next dollar.",
      "format": "percent"
    },
    "taxableIncome": {
      "label": "State taxable income",
      "description": "AGI less deduction and exemptions.",
      "format": "money"
    },
    "deduction": {
      "label": "Deduction",
      "description": "Standard or itemized, whichever is larger.",
      "format": "money"
    },
    "exemptions": {
      "label": "Exemptions",
      "description": "Personal and dependent exemptions.",
      "format": "money"
    },
    "credits": {
      "label": "Credits",
      "description": "State credits used.",
      "format": "money"
    },
    "federalTaxUsed": {
      "label": "Federal tax deducted",
      "description": "Federal tax deducted, after any cap.",
      "format": "money"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "income": 75000,
      "deps": 0
    },
    "outputs": {
      "total": 5054.75,
      "stateTax": 5054.75,
      "effectiveRate": 6.7396666666666665,
      "marginalRate": 8.75,
      "taxableIncome": 64420,
      "deduction": 2910,
      "exemptions": 0,
      "credits": 263,
      "federalTaxUsed": 7670
    },
    "text": "On $75,000.00 of AGI, filing Single, Oregon income tax is $5,054.75 (6.74% effective)."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "income": 50000,
        "deps": 0
      },
      "expect": {
        "taxableIncome": 43270,
        "stateTax": 3204.125,
        "total": 3204.125
      },
      "source": "Oregon DOR, Withholding Tax Formulas 150-206-436 (rev. 12-31-25), https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf (worked from it at AGI $50,000, single); Python 3 check"
    },
    {
      "given": {
        "status": "mfj",
        "income": 100000,
        "deps": 2,
        "fedtax": 8000
      },
      "expect": {
        "taxableIncome": 86180,
        "stateTax": 5850.75,
        "total": 5850.75
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "hoh",
        "income": 200000,
        "deps": 1,
        "fedtax": 30000
      },
      "expect": {
        "taxableIncome": 186690,
        "stateTax": 15171.375,
        "total": 15171.375
      },
      "source": "Python 3 check"
    }
  ],
  "sources": [
    "Oregon DOR, Withholding Tax Formulas 150-206-436 (rev. 12-31-25), https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf; Form OR-40 instructions 2025 (head of household standard deduction), https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf; Paid Leave Oregon (60% of 1% up to $184,500), https://paidleave.oregon.gov/employees/overview.html; Statewide Transit Tax (0.1% of wages as defined in ORS 316.162; Measure 120 did not pass), https://www.oregon.gov/dor/programs/businesses/pages/statewide-transit-tax.aspx; ORS 316.162(2)(L) (remuneration exempt from Oregon income tax is not wages), https://oregon.public.law/statutes/ors_316.162; Workers’ Benefit Fund 2026 (1.8 cents an hour, half from the employee), https://wcd.oregon.gov/laws/Documents/New_rules/070%20WBF%20-%20January%201,%202026/70-25054-rule-notice-and-rules.pdf"
  ],
  "related": [
    "state-income-tax",
    "income-tax",
    "effective-tax-rate",
    "sales-tax"
  ],
  "changelog": []
}