2026 Oregon State Income Tax Brackets — Single Filer
Complete bracket schedule, kicker rules, deductions, and federal-state interaction. Tax year 2026, filed in April 2027.
Updated April 2026 · Sources: Oregon Department of Revenue, IRS Rev. Proc. 2025-32
2026 Oregon brackets at a glance (single filer)
| Marginal rate | Income range | Tax on max bracket income |
|---|---|---|
| 4.75% | $0 – $4,400 | $209 |
| 6.75% | $4,401 – $11,050 | $658 |
| 8.75% | $11,051 – $125,000 | $10,628 |
| 9.90% | $125,001 – ∞ | continues at 9.9% |
Federal + Oregon: combined tax burden examples
| Income | Federal tax | Oregon tax | Total | Effective rate |
|---|---|---|---|---|
| $40,000 | $4,561 | $3,191 | $7,752 | 19.4% |
| $60,000 | $8,114 | $4,941 | $13,055 | 21.8% |
| $80,000 | $12,514 | $6,691 | $19,205 | 24.0% |
| $100,000 | $16,914 | $8,441 | $25,355 | 25.4% |
| $150,000 | $28,847 | $13,103 | $41,950 | 28.0% |
| $200,000 | $41,063 | $18,053 | $59,116 | 29.6% |
Approximations assuming standard deduction, no credits, single filer. Use the calculator for exact numbers including local taxes (Portland Metro, Multnomah County), credits, and other deductions.
Frequently asked questions
What are the 2026 Oregon income tax brackets for single filers?▼
Oregon has 4 brackets for single filers in 2026: 4.75% on income up to $4,400; 6.75% from $4,401 to $11,050; 8.75% from $11,051 to $125,000; and 9.9% on income above $125,000. State rates only — federal income tax is separate.
What is Oregon's standard deduction for single filers in 2026?▼
Oregon's 2026 standard deduction for single filers is approximately $2,800. Compare to the federal $15,000. Oregon also offers a personal exemption credit (~$249) instead of an exemption deduction.
What is Oregon's kicker refund?▼
The Oregon kicker (Two Percent Surplus Rebate) returns excess state revenue when actual revenue exceeds the official forecast by 2%. The kicker is paid as a credit against your tax liability when filing, not a separate check. The 2026 kicker (returning 2024 surplus) is approximately 44.28% of your 2024 pre-credit tax liability.
Does Oregon have a flat tax or progressive tax?▼
Oregon has a progressive tax with 4 brackets ranging from 4.75% to 9.9%. The top rate (9.9%) is the second-highest state rate after California (13.3%). Oregon has no sales tax, partly justifying higher income tax.
Are there local Oregon income taxes?▼
Yes. Multnomah County and Portland have a Preschool For All tax (1.5% on income over $125k single, plus 1.5% over $250k single). Metro Supportive Housing Services tax adds 1% over $125k single. Combined with state 9.9%, top earners in Portland face effective rates above 11%.
What deductions can single filers claim in Oregon?▼
Key Oregon deductions/credits: federal income tax paid (deductible up to $7,800), 529 college plan contribution credit (up to $360), Child and Dependent Care Credit (refundable), Earned Income Credit (12% of federal EITC), Working Family Household and Dependent Care Credit (refundable, income-tested), kicker credit when applicable.
When is the 2026 Oregon tax filing deadline?▼
Tax year 2025 returns are due April 15, 2026 (matching federal). Filing federal Form 4868 grants automatic 6-month Oregon extension to October 15, 2026. Extensions are to file, not to pay — estimated tax owed must still be paid by April 15.