2026 Oregon State Income Tax Brackets - Married Filing Jointly
Oregon's 2026 married filing jointly schedule uses 4.75%, 6.75%, 8.75%, and 9.9% brackets. The 9.9% top rate starts above $250,000 of Oregon taxable income, after the state deduction and any allowed federal tax subtraction.
Updated May 13, 2026 - Sources: Oregon Department of Revenue 2026 withholding formulas and OR-W-4 instructions.
MFJ brackets
| Oregon taxable income | Rate |
|---|---|
| $0 to $9,100 | 4.75% |
| Over $9,100 to $22,800 | 6.75% |
| Over $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.90% |
Single / MFS comparison
| Oregon taxable income | Rate |
|---|---|
| $0 to $4,550 | 4.75% |
| Over $4,550 to $11,400 | 6.75% |
| Over $11,400 to $125,000 | 8.75% |
| Over $125,000 | 9.90% |
Oregon MFJ examples
| Gross income | Federal tax subtraction | OR taxable income | OR income tax | Effective OR rate |
|---|---|---|---|---|
| $75,000 | $4,640 | $64,540 | $5,009 | 6.68% |
| $100,000 | $7,640 | $86,540 | $6,934 | 6.93% |
| $150,000 | $8,750 | $135,430 | $11,212 | 7.47% |
| $250,000 | $7,000 | $237,180 | $20,115 | 8.05% |
| $400,000 | $0 | $394,180 | $35,511 | 8.88% |
Estimates use the federal standard deduction only to approximate the Oregon federal tax subtraction. Your return can differ because of credits, itemized deductions, withholding, and local taxes.
Frequently asked questions
What are the 2026 Oregon income tax brackets for married filing jointly?v
For Oregon 2026 planning, married filing jointly and qualifying surviving spouse filers use four taxable-income brackets in the withholding formula: 4.75% up to $9,100, 6.75% up to $22,800, 8.75% up to $250,000, and 9.9% above $250,000.
What is Oregon's 2026 standard deduction for married filing jointly?v
The Oregon 2026 withholding formula uses a $5,820 standard deduction for married filing jointly payroll calculations. The 2026 federal married filing jointly standard deduction is $32,200, so Oregon taxable income can be materially higher than federal taxable income.
How does the Oregon federal tax subtraction work for married couples?v
Oregon allows a limited subtraction for federal income tax. The 2026 withholding formula caps the subtraction at $8,750 before phaseout, then reduces it for married couples starting at $250,000 and fully phases it out at $290,000.
How much Oregon tax does a married couple earning $150,000 owe?v
A married couple earning $150,000 has an estimated Oregon taxable income of about $135,430 after the Oregon standard deduction and estimated federal tax subtraction. The Oregon income tax estimate is about $11,212 before credits, withholding reconciliation, and any Portland-area local income taxes.
Why can Oregon income tax look high for middle-income couples?v
Oregon has no statewide sales tax, but its income tax brackets compress quickly. For married filing jointly taxpayers, the 8.75% bracket begins above $22,800 of Oregon taxable income in the 2026 withholding formula, so many working households have most incremental Oregon taxable income in that bracket.
When is the tax year 2026 Oregon return due?v
Tax year 2026 Oregon individual income tax returns are generally due April 15, 2027. Extensions usually extend the filing deadline, not the payment deadline, so estimated tax owed should still be paid by the original due date.