Oregon income tax and brackets 2026
Oregon taxes income at 4 rates in 2026, from 4.75% on the first $4,550 of a single filer's taxable income to 9.9% above $125,000. A single filer earning $75,000 in Oregon owes about $12,725 in federal and state income tax, an effective rate of 17.0%.
Income tax · 2026
See the brackets $12,725for the year
Effective rate 17.0% of income
Federal income tax$7,67060.3%
Oregon income tax$5,05539.7%
Taxable income
$58,900
Top federal rate
22%
Top Oregon rate
8.75%
Oregon tax brackets 2026
Oregon brackets · 2026
4.75% to 9.9%
4 brackets
Your top bracket
8.75%
Average rate
7.8%
Taxable income
$64,420
How your $5,055 adds up
4.75% on the first $4,550$2164.3%
6.75% on the next $6,850$4639.1%
8.75% on the last $53,020$4,63991.8%
Personal credit-$263
Oregon brackets, single
Oregon's 2026 standard deduction and credit come from payroll guides; the 2026 return instructions are not out yet.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.75% | $0 to $4,550 | 4.75% of taxable income |
| 6.75% | $4,550 to $11,400 | $216.13 + 6.75% over $4,550 |
| 8.75%You | $11,400 to $125,000 | $678.50 + 8.75% over $11,400 |
| 9.9% | Over $125,000 | $10,618.50 + 9.9% over $125,000 |
Oregon at a glance
- Income tax
- 4.75% to 9.9%
- Standard deduction
- $2,910
- Personal credit
- $263
- Payroll taxes
- 0.6% + 0.1%
- Portland-area personal income taxes
- Metro 1% on taxable income over $128,000 single / $205,000 joint (2026)
- Sales tax
- None
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4OregonOregon's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Oregon income tax questions
What are the Oregon tax brackets for 2026?
Oregon has 4 brackets for single filers, from 4.75% on the first $4,550 of taxable income to 9.9% on income over $125,000.
How much income tax do I pay on $75,000 in Oregon?
A single filer earning $75,000 owes about $7,670 in federal income tax and $5,055 in Oregon income tax for 2026, $12,725 in all. That is 17.0% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $64,420 of Oregon taxable income is in the 8.75% bracket, but only the $53,020 above $11,400 pays 8.75%. The lower rates tax the rest, so the brackets come to $5,318, 8.3% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Oregon's brackets change?
The lower bracket thresholds, the standard deduction, the exemption credit and the federal tax subtraction cap are indexed each year; the $125,000 / $250,000 start of the 9.9% bracket is fixed in law.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Oregon's own is $2,910 for single filers.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Oregon Department of Revenue
- Oregon Estimated Income Tax Instructions 2026 (Pub 150-101-026): 2026 rate charts S and J (J covers joint, head of household and surviving spouse), federal tax subtraction $0 to $8,750, exemption credit income limits
- Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25): standard deduction $2,910 / $5,820, $263 per allowance, federal tax subtraction phase-out table
- 2026 Oregon Combined Payroll Tax Report Instructions: 2026 standard deductions $2,910 / $4,685 / $5,820; Paid Leave 1% (employee 60%) on wages up to $184,500; statewide transit tax 0.1%
- City of Portland Revenue Division, personal taxes (Metro SHS 2026 thresholds $128,000 / $205,000; Preschool for All rates)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (cross-check)
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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