OREGON BONUS TAX · TAX YEAR 2026
Oregon bonus tax calculator
Oregon's bonus tax rate is 8%, an optional flat rate for a bonus paid on a different day than regular pay. On a $10,000 bonus with $75,000 of wages, a single filer has $800 of Oregon tax withheld, plus $2,200 of federal income tax and $765 of Social Security and Medicare, and takes home $6,235. The bonus adds $781 to the year's Oregon tax, so $20 more is withheld than owed.
Your bonus after tax
- Take-home bonus
- $6,235.00
- Federal income tax
- $2,200.00
- Social Security and Medicare
- $765.00
- Oregon tax
- $800.00
Oregon tax for the year
- Withheld from the bonus
- $800.00
- Added by the bonus
- $780.50
- Over-withheld
- $19.50
Oregon withholding by bonus size
What a single filer with $75,000 of other wages has withheld from bonuses of different sizes, and takes home.
| Bonus | Federal | Social Security and Medicare | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $80 | $624 |
| $5,000 | $1,100 | $383 | $400 | $3,118 |
| $10,000 | $2,200 | $765 | $800 | $6,235 |
| $25,000 | $5,500 | $1,913 | $2,000 | $15,588 |
| $50,000 | $11,000 | $3,825 | $4,000 | $31,175 |
Oregon tax withheld vs. owed
The Oregon tax withheld from a $10,000 bonus against the tax the bonus adds to a single filer's year. Over-withholding comes back in your refund; under-withholding is due when you file.
| Annual wages | Withheld | Tax added | Difference |
|---|---|---|---|
| $40,000 | $800 | $770 | $30 over |
| $75,000 | $800 | $781 | $20 over |
| $150,000 | $800 | $990 | $190 under |
| $300,000 | $800 | $990 | $190 under |
Oregon bonus tax questions
What is the Oregon bonus tax rate for 2026?
Oregon's bonus tax rate is 8%, an optional flat rate for a bonus paid on a different day than regular pay. On a $10,000 bonus that is $800 of Oregon tax.
Is a bonus taxed more than regular pay in Oregon?
No. When you file, a bonus is taxed at the same Oregon rates as the rest of your wages; only the withholding differs. For a single filer with $75,000 of wages, a $10,000 bonus adds $781 to the year's Oregon tax and has $800 withheld, so $20 more is withheld than owed. The extra counts toward your refund.
Does Oregon require the 8% bonus rate?
No. The 8% rate is optional and only for a bonus paid on a different day than regular pay. Otherwise the employer adds the bonus to a paycheck and withholds with Oregon's regular formula. At 8%, a $10,000 bonus has $800 withheld.
What the calculator leaves out
- The 8% rate is optional for a bonus paid on a different day than regular pay.
Federal income tax is withheld at the 22% supplemental rate, 37% on supplemental pay above $1,000,000 in a year. Social Security and Medicare treat the bonus as the year's last pay, so wages above $184,500 owe no more Social Security. Filing status changes only the annual comparison.