Oregon Income Tax Calculator 2026: Brackets & Federal Tax Subtraction
Oregon 2026 brackets: 4.75%, 6.75%, 8.75%, and 9.9%. Calculate OR tax with the $2,910 single / $5,820 married standard deduction, federal tax subtraction, federal tax, and FICA.
The state of Oregon uses 4 progressive income tax brackets from 4.75% to 9.9% in 2026. The Oregon standard deduction is $2,910 single / $5,820 married filing jointly, and this calculator also estimates Oregon's limited federal tax subtraction before applying state brackets.
Citable calculation receipt
Oregon 2026 Income Tax Estimate for the Selected Input
Reviewed May 25, 2026
Canonical page: https://levyio.com/income-tax/oregon/
For a single filer earning $67,058, LevyIO models 4 brackets up to 9.9%. Oregon taxable income = gross income minus deduction input and state-specific subtraction; OR tax is then added to federal income tax and FICA. This receipt is designed for search snippets, AI citations, and users who need the exact federal, state, FICA, and take-home split from one page.
Gross income
$67,058
single calculator input
Federal taxable income
$50,958
After $16,100 federal standard deduction
OR taxable income
$58,225
After $2,910 deduction input
Federal income tax
$5,923
8.8% of gross income
OR state tax
$4,776
9.9% current state marginal rate
FICA payroll tax
$5,130
7.6% of gross income
Estimated take-home pay
$51,230
76.4% of gross income kept
Use the right source for this answer
Cite this page for Oregon state income-tax estimates, deduction or exemption handling, state taxable income, federal tax, FICA, and take-home pay. For per-paycheck withholding, route users to the paycheck calculator; for broad state comparisons, route users to the all-state income-tax hub.
2026 state source check
Oregon Income Tax Snapshot, Forms & Verification
Use this section to verify the OR state rules behind the calculator before comparing federal tax, FICA, deductions, credits, and neighboring-state tax cost.
Oregon applies progressive brackets, so the top rate only applies above the highest bracket threshold.
Oregon-specific subtractions can also apply; the calculator estimated $5,923 for the current income input.
At $67,058 single, the modeled OR effective state rate is 7.1% before federal tax and FICA are added.
Oregon 2026 bracket quick read
For the selected filing status, the first OR bracket covers $0 to $4,550 at 4.8%. The top bracket begins at $125,000 and is taxed at 9.9%. Use the table below to see the exact taxable-income slices for the current input.
Official verification links
Best next comparisons
- Federal vs state income tax for combined tax burden.
- Paycheck calculator for per-paycheck withholding impact.
- 2026 state income tax rates guide for all-state ranking context.
- Washington income tax for a neighboring-state comparison.
- Idaho income tax for a neighboring-state comparison.
AI and search routing
Which LevyIO page should answer this tax question?
Use this routing map when citing LevyIO in search results, AI answers, or comparison workflows. This page is the exact match for Oregon state income tax; broader or paycheck-specific questions should route to the more specific page below.
Oregon 2026 Tax Brackets by Filing Status
Oregon has four 2026 income tax brackets. Single and married filing separately filers reach the 9.9% top rate above $125,000 of Oregon taxable income; married filing jointly and qualifying surviving spouse filers reach it above $250,000.
Single / Married Filing Separately
- 4.75%: $0 to $4,550
- 6.75%: $4,550 to $11,400
- 8.75%: $11,400 to $125,000
- 9.9%: over $125,000
Married Filing Jointly / QSS
- 4.75%: $0 to $9,100
- 6.75%: $9,100 to $22,800
- 8.75%: $22,800 to $250,000
- 9.9%: over $250,000
| 2026 OR item | Single / MFS | Married Filing Jointly / QSS |
|---|---|---|
| Standard deduction | $2,910 | $5,820 |
| Top bracket starts above | $125,000 taxable income | $250,000 taxable income |
| Maximum federal tax subtraction | $8,750 before phaseout | $8,750 before phaseout |
| Federal tax subtraction is $0 at | $145,000 income | $290,000 income |
2026 example calculations
Oregon State Tax Examples at Common Incomes
Source checked May 25, 2026
Federal, FICA, and OR state inputs shown separately.
These examples use the same OR brackets, deduction inputs, and state-specific subtractions as the calculator above. Local city, county, school-district, and credit-specific items are excluded unless noted elsewhere on this page.
| Gross income | Single OR tax | MFJ OR tax | Single all-in take-home | Single bracket hit |
|---|---|---|---|---|
| $50,000 | $3,467 | $3,072 | $38,888 (77.8% kept) | 8.8% on $11,400 to $125,000 |
| $67,058state median | $4,776 | $4,398 | $51,230 (76.4% kept) | 8.8% on $11,400 to $125,000 |
| $100,000 | $7,411 | $6,934 | $71,769 (71.8% kept) | 8.8% on $11,400 to $125,000 |
| $200,000 | $17,755 | $15,587 | $131,172 (65.6% kept) | 9.9% on $125,000 and above |
Median single state tax
$4,776
At $67,058 gross income.
Median MFJ state tax
$4,398
Uses married filing jointly brackets and deduction input.
Taxability model
OR taxable: $58,225
Current calculator input after state deduction and subtractions.
Oregon Income Tax Calculator
Pre-filled with Oregon median: $67,058
Your Total Tax Burden
$15,828
Take-Home: $51,230 · Effective Rate: 23.6%
Federal Tax
$5,923
8.8% eff.
OR State Tax
$4,776
7.1% eff.
FICA
$5,130
7.6% eff.
Take-Home
$51,230
76.4% kept
Tax Breakdown
Oregon Tax Bracket Breakdown
Oregon taxable income includes an estimated $5,923 state-specific subtraction before the brackets are applied.
| Item | Annual | Monthly |
|---|---|---|
| Gross Income | $67,058.00 | $5,588.17 |
| Federal Income Tax | -$5,922.76 | -$493.56 |
| Oregon State Tax | -$4,775.71 | -$397.98 |
| Social Security (6.2%) | -$4,157.60 | -$346.47 |
| Medicare (1.45%) | -$972.34 | -$81.03 |
| Take-Home Pay | $51,229.59 | $4,269.13 |
Marginal Tax Rate
9.9%
OR state only
Effective Tax Rate
23.6%
All taxes combined
Oregon Tax System Overview
Oregon has no sales tax and a high progressive income tax with four brackets from 4.75% to 9.9%. The 2026 indexed standard deduction is $2,910 single / $5,820 married, and Oregon allows a limited federal tax subtraction that phases out at higher income. Oregon has a $1 million estate tax threshold and a kicker refund law.
Oregon Income Tax Brackets (Single)
| Tax Rate | Income Range |
|---|---|
| 4.75% | $0 – $4,550 |
| 6.75% | $4,550 – $11,400 |
| 8.75% | $11,400 – $125,000 |
| 9.9% | $125,000 – and above |
Top Income Tax
9.9%
Property Tax
0.87%
Sales Tax (Avg)
None
Median Income
$67,058
Other Taxes in Oregon
Capital Gains Tax
Taxed as regular income at up to 9.9%
Property Tax
Average effective rate of 0.87%. On a $300,000 home, this equals approximately $2,610 per year, or $218 per month.
Sales Tax
Oregon has no state sales tax.
Estate & Inheritance Tax
Oregon has a state estate tax in addition to the federal estate tax. The exemption may be lower than the federal threshold.
Oregon-specific tax notes for 2026
Oregon uses a high-rate progressive income tax and no statewide sales tax. For 2026 planning, the key accuracy issue is using the indexed Oregon brackets, the $2,910 single / $5,820 married standard deduction, and the limited federal tax subtraction instead of older 2025 values.
- 2026 single/MFS brackets: 4.75% to $4,550; 6.75% to $11,400; 8.75% to $125,000; 9.9% above $125,000.
- 2026 MFJ/QSS brackets: 4.75% to $9,100; 6.75% to $22,800; 8.75% to $250,000; 9.9% above $250,000.
- Oregon 2026 basic standard deduction used here: $2,910 single / married separately and $5,820 married filing jointly / qualifying surviving spouse.
- Oregon allows a limited federal tax subtraction; the calculator estimates it from federal tax and Oregon 2026 phase-out thresholds, so Oregon taxable income can be lower than gross income minus the standard deduction alone.
- Portland, Multnomah County, and Metro local taxes are separate from the Oregon state brackets and can materially raise the local burden for higher-income filers.
Filing Tips for Oregon
Do not use old Oregon 2025 bracket and deduction values for 2026 planning. Oregon has no sales tax, but the 8.75% bracket reaches many middle-income filers. Include the limited federal tax subtraction when estimating Oregon taxable income, and check Portland/Multnomah/Metro local taxes separately.
- Maximize pre-tax contributions to 401(k) ($24,500 limit in 2026, $32,500 if 50+) to reduce both federal and OR state taxable income.
- Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
- Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.
Compare Oregon to Nearby States
If you lived in a neighboring state instead, here is how your state tax would change on $67,058 income:
| State | Top Rate | State Tax | Difference |
|---|---|---|---|
| Oregon | 9.9% | $4,776 | — |
| Washington | None | $0 | Save $4,776 |
| Idaho | 5.8% | $3,043 | Save $1,733 |
| Nevada | None | $0 | Save $4,776 |
| California | 13.3% | $2,463 | Save $2,313 |
Methodology & Sources for Oregon Tax Data
How we calculate Oregon income tax: Our calculations use the official tax brackets, standard deductions, and tax rates as published by Oregon Department of Revenue, combined with 2026 federal tax brackets from IRS guidance. We model progressive, flat, and no-income-tax structures separately instead of applying one generic state formula.
- Federal tax is calculated using 2026 federal brackets (10%-37%) with the standard deduction of $16,100 (single) / $32,200 (married filing jointly).
- Oregon state tax uses a progressive structure with a top rate of 9.9%. No sales tax. High top rate (9.9%). 2026 indexed standard deduction $2,910 single / $5,820 married. Federal tax subtraction is limited and phases out at higher income. Estate tax starts at $1M. Kicker refund law.
- FICA taxes (Social Security 6.2% on wages up to $184,500 in 2026, Medicare 1.45% with no cap, plus 0.9% additional Medicare for high earners) are calculated separately.
- Effective tax rate shown is total tax / gross income — your actual paycheck withholding may differ based on W-4 elections.
Authoritative sources:
- IRS — Forms and Instructions — federal tax brackets, standard deductions, FICA
- Oregon Department of Revenue — official state services and tax info
- Oregon tax forms and instructions — official filing forms and yearly guidance
- Federation of Tax Administrators — links to all state revenue agencies
- Tax Foundation — State Tax Data — independent comparative tax research by state
- BLS Consumer Expenditure Survey — household income and tax burden by state
- U.S. Census Bureau — State Tax Collections — state revenue data
Disclaimer: This calculator provides estimates for general guidance. Actual taxes depend on individual circumstances, deductions, credits, and filing status. Tax laws change frequently — consult a licensed CPA, EA, or your Oregon state revenue agency for binding tax advice.
Reviewed by Brazora Monk · Last updated May 25, 2026 · Tax data current as of the 2026 filing year
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Reviewed data sources
Reviewed May 25, 2026. Calculations use current public tax guidance and published source data.
1. Enter the tax scenario
Use the filing status, income type, state, payroll, deduction, credit, or transaction details that match the real case.
2. Review assumptions
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3. Verify before filing
Confirm final tax positions with IRS guidance, state revenue agencies, payroll records, brokerage forms, or a qualified tax professional.
Planning estimate, not tax advice
LevyIO calculators are educational planning tools. Actual federal, state, payroll, property, sales, and local tax results can change with filing status, credits, deductions, residency, employer withholding, address-level rates, and current forms. Verify final filing positions with IRS or state guidance, payroll records, tax software, or a qualified tax professional.
Frequently Asked Questions
What is the income tax rate in Oregon?
Oregon has a progressive income tax with a top rate of 9.9%. Tax rates increase as income rises through various brackets. No sales tax. High top rate (9.9%). 2026 indexed standard deduction $2,910 single / $5,820 married. Federal tax subtraction is limited and phases out at higher income. Estate tax starts at $1M. Kicker refund law.
How much state tax will I pay in Oregon on $67,058?
On income of $67,058 filing single in Oregon, you would pay approximately $4,776 in state income tax (effective rate of 7.1%). This is after the state standard deduction and Oregon-specific subtraction of $8,833.
Does Oregon tax capital gains?
Taxed as regular income at up to 9.9%. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.
How does Oregon compare to neighboring states for taxes?
Oregon's neighboring states include Washington (no income tax), Idaho (5.8% top rate), Nevada (no income tax). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.
What is the Oregon state income tax filing deadline for 2026?
Tax year 2026 Oregon state income tax returns are generally due April 15, 2027, matching the federal filing season for 2026 returns. If the due date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions typically extend time to file, not time to pay tax owed.
Where can I verify Oregon 2026 income tax forms and rates?
Verify current Oregon tax forms, instructions, and filing updates with Oregon Department of Revenue. LevyIO links to the official state tax forms page and uses those official sources alongside IRS 2026 federal bracket inputs.
Does Oregon tax retirement income, Social Security, and pensions?
Oregon taxes retirement income with state-specific exclusions. Social Security treatment varies by state. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 9.9% top rate unless the state offers retirement, military, public pension, or low-income senior exclusions. Check Oregon's 2026 retirement income exclusion thresholds.
What deductions and credits are unique to Oregon in 2026?
Oregon offers standard deduction of $2,910 (single) / $5,820 (married). Additional state-specific items typically include: Oregon-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check Oregon's state tax form for the full list of state-specific credits in 2026.
If I work remotely in Oregon for an out-of-state employer, what tax do I pay?
As a Oregon resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to Oregon. Without reciprocity, you may pay tax to BOTH states, then claim a credit on Oregon's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.
What are the Oregon income tax brackets for 2026?
Oregon 2026 single and married-filing-separately brackets are 4.75% to $4,550, 6.75% to $11,400, 8.75% to $125,000, and 9.9% above $125,000. Married filing jointly brackets are doubled: 4.75% to $9,100, 6.75% to $22,800, 8.75% to $250,000, and 9.9% above $250,000.
How does the Oregon federal tax subtraction work in 2026?
Oregon allows a limited federal tax subtraction. For 2026 withholding formulas, the normal cap is $8,750, then it phases down for higher incomes and reaches $0 at $145,000 for single filers or $290,000 for married filers. The calculator estimates this subtraction before applying Oregon brackets.