2026 Oregon State Income Tax Brackets - Single Filer
Oregon's 2026 single filer schedule uses 4.75%, 6.75%, 8.75%, and 9.9% brackets. The 9.9% top rate starts above $125,000 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.
Oregon 2026 single filer bracket schedule
| Oregon taxable income | Rate | Use after |
|---|---|---|
| $0 to $4,550 | 4.75% | Oregon standard deduction plus any allowed federal tax subtraction |
| Over $4,550 to $11,400 | 6.75% | Oregon standard deduction plus any allowed federal tax subtraction |
| Over $11,400 to $125,000 | 8.75% | Oregon standard deduction plus any allowed federal tax subtraction |
| Over $125,000 | 9.90% | Oregon standard deduction plus any allowed federal tax subtraction |
The Oregon Department of Revenue publishes these thresholds in the 2026 withholding formula. Final return instructions can add details for credits, additions, subtractions, and local taxes.
Oregon single filer examples
| Gross income | Federal tax subtraction | OR taxable income | OR income tax | Effective OR rate |
|---|---|---|---|---|
| $40,000 | $2,620 | $34,470 | $2,697 | 6.74% |
| $60,000 | $5,020 | $52,070 | $4,237 | 7.06% |
| $85,000 | $8,750 | $73,340 | $6,098 | 7.17% |
| $125,000 | $7,000 | $115,090 | $9,751 | 7.80% |
| $175,000 | $0 | $172,090 | $15,280 | 8.73% |
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 single filers?v
For Oregon 2026 planning, single filers use four taxable-income brackets in the withholding formula: 4.75% up to $4,550, 6.75% up to $11,400, 8.75% up to $125,000, and 9.9% above $125,000.
What is Oregon's 2026 standard deduction for a single filer?v
The Oregon 2026 withholding formula uses a $2,910 standard deduction for single and head of household payroll calculations. The 2026 federal single standard deduction is $16,100, so Oregon taxable income can be higher than federal taxable income.
How does the Oregon federal tax subtraction work for single filers?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 higher-income single filers starting at $125,000 and fully phases it out at $145,000.
How much Oregon tax does a $60,000 single filer owe?v
A $60,000 single filer has an estimated Oregon taxable income of about $52,070 after the Oregon standard deduction and estimated federal tax subtraction. The Oregon income tax estimate is about $4,237 before credits, withholding reconciliation, and any Portland-area local income taxes.
Do Portland or Multnomah County taxes change this estimate?v
They can. Oregon has no statewide sales tax, but some Portland-area taxpayers may owe local income taxes such as Metro, Multnomah County, or City of Portland programs. This page estimates statewide Oregon income tax first; check local rules separately if you live or work in those jurisdictions.
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.