Oregon Tax Brackets 2026
Oregon taxes income in graduated bands for 2026, with the top rate reaching 9.9%. Only the income inside each band is taxed at that band's rate, so the top rate applies to your highest dollars, not your whole income.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 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 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 4.75% | $0 | $9,100 | $432 |
| 6.75% | $9,100 | $22,800 | $1,357 |
| 8.75% | $22,800 | $250,000 | $21,237 |
| 9.9% | $250,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 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 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 4.75% | $0 | $9,100 | $432 |
| 6.75% | $9,100 | $22,800 | $1,357 |
| 8.75% | $22,800 | $250,000 | $21,237 |
| 9.9% | $250,000 | — | — |
Oregon standard deduction (2026)
| Single | $2,910 |
| Married filing jointly | $5,820 |
| Married filing separately | $2,910 |
| Head of household | $4,685 |
Oregon also allows a personal exemption (subtracted from tax as a credit) of $263 for single filers.
Portland-area local income taxes apply on top of state tax for high earners: Metro Supportive Housing Services 1% on taxable income over $125,000 (single)/$200,000 (joint), and Multnomah County Preschool for All 1.5%/3% over the same thresholds. Not modeled in the state engine.
See what these rates leave of an actual salary: Oregon paycheck calculator.
Frequently asked questions
What is the top income tax rate in Oregon?
For 2026, the top income tax rate in Oregon is 9.9%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do Oregon taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how Oregon stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Oregon: Oregon Department of Revenue · Paid Leave Oregon (employee share): Paid Leave Oregon · Oregon Statewide Transit Tax: Oregon DOR - Statewide Transit Tax. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.