Every Oregon income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 4.75% | $0 | $4,550 | $216 |
| 6.75% | $4,550 | $11,400 | $679 |
| 8.75% | $11,400 | $125,000 | $10,619 |
| 9.9% | $125,000 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction, with the exemption credit subtracted from the tax at the end. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Oregon taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Oregon tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $3,800 | 7.6% | 8.75% |
| $75,000 | $5,988 | 8.0% | 8.75% |
| $100,000 | $8,431 | 8.4% | 8.75% |
| $150,000 | $13,094 | 8.7% | 9.9% |
No change to Oregon's four statutory rates for 2026 (4.75%, 6.75%, 8.75%, 9.9%); bracket thresholds and the $2,910 single standard deduction reflect annual inflation indexing. Source: Tax Foundation 2026; Oregon Department of Revenue. A kicker applies to tax year 2025 returns filed in 2026: 9.863% of 2024 Oregon tax liability, from the certified $1.41 billion 2023-2025 biennium surplus. Source: Oregon Department of Revenue kicker fact sheet. The federal income tax subtraction cap is $8,750 for 2026. Source: Oregon Department of Revenue, Publication OR-ESTIMATE 2026. Metro Supportive Housing Services tax thresholds become inflation-adjusted starting in tax year 2026. Source: Metro / City of Portland personal income tax guidance.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Oregon.
Oregon taxes single filers at 4.75% on taxable income up to $4,550, 6.75% up to $11,400, 8.75% up to $125,000 and 9.9% above that. The standard deduction for a single filer is just $2,910 for 2026, far below the federal amount, so a much larger share of an Oregon paycheck is exposed to state tax than in most states.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Oregon Department of Revenue
Oregon does not subtract a personal exemption from income. Instead each exemption is a $256 credit taken directly off the tax bill. The credit is not allowed at all if federal adjusted gross income exceeds $100,000 for a single filer, so higher earners lose it completely rather than phasing it down.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026
Oregon is the only state with a constitutional 'kicker'. If actual personal income tax revenue for a two-year budget cycle beats the official forecast by more than 2%, the entire surplus is returned to taxpayers as a refundable credit on the next return. For tax year 2025 returns filed in 2026, the Oregon Office of Economic Analysis certified a $1.41 billion surplus for the 2023-2025 biennium, giving eligible filers a kicker credit equal to 9.863% of their 2024 Oregon tax liability.
Source: Oregon Department of Revenue, Fact Sheet: Oregon's Surplus Revenue 'Kicker' Credit (certified 1 November 2025)
Oregon is one of the few states that lets you deduct federal income tax from state income, but the subtraction is capped. For 2026 the cap is $8,750 per return, and the subtraction phases out at higher incomes. For most middle-income filers the cap, not their actual federal bill, is what limits the benefit.
Source: Oregon Department of Revenue, 2026 Publication OR-ESTIMATE
Oregon has no statewide sales tax at all — the high income tax is the trade-off, a pairing no other state makes in quite the same way. Oregon also does not tax Social Security benefits, so retirees owe state tax on pensions and investment income but nothing on their Social Security.
Source: Tax Foundation; Oregon Department of Revenue
Portland-area filers can owe two extra local income taxes on top of the state tax. The Metro Supportive Housing Services tax is 1% on taxable income above an inflation-adjusted threshold (about $128,000 single / $205,000 joint for 2026) across the tri-county Metro district. Multnomah County's Preschool for All tax is 1.5% on taxable income above $125,000 single / $200,000 joint, plus another 1.5% (3% total) above $250,000 single / $400,000 joint. Both are filed separately from the Oregon return and only bite at high incomes. Portland also has a small flat Arts Tax for most adults. Outside the Portland metro area, Oregon has no local income taxes.
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026
Yes, for the 2025 tax year. Oregon certified a $1.41 billion surplus for the 2023-2025 biennium, so filers who had a 2024 Oregon tax liability and file a 2025 return in 2026 can claim a refundable kicker credit equal to 9.863% of that 2024 liability — about $493 on a $5,000 liability.
On $75,000 of wages as a single filer, the Oregon state tax estimate is $5,733, giving take-home pay of $55,860 after federal tax of $7,670, FICA of $5,738 and total tax of $19,140. Portland-area local taxes are not included.
Correct. Oregon levies no state sales tax and no general local sales tax. The state funds itself mainly through the personal income tax, which is why its top rate of 9.9% is among the highest in the country.
Yes, up to a limit. Oregon allows a subtraction for federal income tax liability, capped at $8,750 for 2026, and the subtraction phases out for higher-income filers.
No. Oregon does not tax Social Security benefits at any income level, although pensions, 401(k) and IRA withdrawals and investment income remain taxable.
Oregon's personal exemption is a $256 credit rather than a deduction, and it is disallowed entirely once federal AGI passes $100,000 for a single filer.
Oregon income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $2,910 standard deduction, worked examples and a find-your-bracket tool.
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Every Oregon income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Oregon (single filer, 2026), the slice-by-slice tax is $8,431.00 — the top slice is taxed at 9.9%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $2,910 standard deduction comes off first, which is what the companion income calculator works through.
Oregon taxes income in 4 bands from 4.75% to 9.9%. The standard deduction is $2,910.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Yes, for the 2025 tax year. Oregon certified a $1.41 billion surplus for the 2023-2025 biennium, so filers who had a 2024 Oregon tax liability and file a 2025 return in 2026 can claim a refundable kicker credit equal to 9.863% of that 2024 liability — about $493 on a $5,000 liability.
On $75,000 of wages as a single filer, the Oregon state tax estimate is $5,733, giving take-home pay of $55,860 after federal tax of $7,670, FICA of $5,738 and total tax of $19,140. Portland-area local taxes are not included.
Correct. Oregon levies no state sales tax and no general local sales tax. The state funds itself mainly through the personal income tax, which is why its top rate of 9.9% is among the highest in the country.
Yes, up to a limit. Oregon allows a subtraction for federal income tax liability, capped at $8,750 for 2026, and the subtraction phases out for higher-income filers.
No. Oregon does not tax Social Security benefits at any income level, although pensions, 401(k) and IRA withdrawals and investment income remain taxable.
Oregon's personal exemption is a $256 credit rather than a deduction, and it is disallowed entirely once federal AGI passes $100,000 for a single filer.
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