# How much is Oregon income tax?

Estimates 2026 Oregon income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/oregon-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/oregon-income-tax-calculator.json
- Version: 5982fd809be3

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, Oregon income tax is $5,054.75 (6.74% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |
| itemized | State itemized deductions | Used if above the standard deduction. |
| fedtax | Federal income tax paid | Deductible here; leave empty to estimate it. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | Oregon income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |
| federalTaxUsed | Federal tax deducted | Federal tax deducted, after any cap. |

## 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.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $43,270.00, stateTax = $3,204.13, total = $3,204.13. 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).
2. status = mfj, income = $100,000.00, deps = 2, fedtax = $8,000.00 gives taxableIncome = $86,180.00, stateTax = $5,850.75, total = $5,850.75.
3. status = hoh, income = $200,000.00, deps = 1, fedtax = $30,000.00 gives taxableIncome = $186,690.00, stateTax = $15,171.38, total = $15,171.38.

## FAQ

### What is the Oregon income tax rate?

Oregon taxes income at 4.75% to 9.9% in 4 brackets (single filers). For a single filer the schedule is 4.75% from $0, 6.75% from $4,550, 8.75% from $11,400, 9.9% above $125,000 of taxable income. These are the 2026 rates.

### How is Oregon income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the Oregon standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. The standard deduction is $2,910 single, $5,820 married filing jointly, $2,910 separately, and $4,560 head of household. The model takes an exemption credit of $263 ($526 joint), a credit of $263 per dependent, a deduction for federal income tax paid (up to $8,750).

### Does Oregon have a local income tax?

This page has no local income tax for Oregon; if your city or county has one, add it yourself.

### What does this Oregon calculator leave out?

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. It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the Oregon rates cover?

Tax year 2026, the return you file in 2027. They come from Oregon DOR.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## 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