OREGON INCOME TAX · TAX YEAR 2026
2026 Oregon income tax calculator
Estimate Oregon income tax, including the federal tax subtraction and exemption credits, with federal tax and take-home pay for tax year 2026.
Your estimate
Oregon take-home pay by salary
Take-home pay is wages minus Oregon tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $3,204 | $39,151 | $1,506 |
| $75,000 | $5,055 | $56,538 | $2,175 |
| $100,000 | $7,148 | $72,032 | $2,770 |
| $150,000 | $12,805 | $100,986 | $3,884 |
| $200,000 | $17,755 | $131,172 | $5,045 |
Oregon tax brackets for 2026
Oregon taxes income at 4.75% to 9.9%. Heads of household use the joint brackets. The 2026 brackets, standard deductions and $263 exemption credit come from the Department of Revenue's 2026 withholding formulas.
| Rate | Taxable income |
|---|---|
| 4.75% | Up to $4,550 |
| 6.75% | Over $4,550 through $11,400 |
| 8.75% | Over $11,400 through $125,000 |
| 9.9% | Over $125,000 |
| Rate | Taxable income |
|---|---|
| 4.75% | Up to $9,100 |
| 6.75% | Over $9,100 through $22,800 |
| 8.75% | Over $22,800 through $250,000 |
| 9.9% | Over $250,000 |
| Filing status | Standard deduction | Exemption credit |
|---|---|---|
| Single | $2,910 | $263 |
| Married filing jointly | $5,820 | $526 |
| Head of household | $4,685 | $263 |
| Married filing separately | $2,910 | $263 |
| Each dependent | — | $263 |
Oregon income tax questions
Does Oregon have a state income tax?
Yes. Oregon taxes income at graduated rates from 4.75% to 9.9% for 2026. Oregon also lets you subtract up to $8,750 of the federal income tax you paid, less at higher incomes.
How much is Oregon income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $7,147.75 in Oregon income tax for 2026, 7.15% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $72,032.25, or $2,770.47 every two weeks.
What is the Oregon standard deduction for 2026?
For 2026, the Oregon standard deduction is $2,910 for single filers and married couples filing separately, $5,820 for married couples filing jointly, and $4,685 for heads of household. Exemption credits, which reduce tax directly, are $263 for single filers, heads of household and married couples filing separately, and $526 for married couples filing jointly, plus $263 for each dependent. The exemption credit is not allowed when federal AGI exceeds $100,000, or $200,000 for joint filers and heads of household.
Does Oregon tax Social Security?
No. Oregon does not tax Social Security benefits.
Oregon Social Security tax rules
Does Oregon tax retirement income?
Yes. Oregon taxes pensions and 401(k) and IRA withdrawals at its regular rates.
Oregon retirement income tax for 2026
How does Oregon tax capital gains?
As ordinary income at Oregon's regular rates of 4.75% to 9.9%. Oregon has no separate capital gains rate for most taxpayers. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI and subtracts federal income tax paid, up to $8,750. The subtraction phases down in steps once federal AGI reaches $125,000 for single filers or $250,000 for joint filers and heads of household, and ends at $145,000 or $290,000. Married-separate amounts are half the single amounts, following the 2025 return.
It then subtracts the Oregon standard deduction and applies the brackets. A $263 exemption credit for you, your spouse and each dependent reduces tax unless federal AGI exceeds $100,000 for single or married-separate filers, or $200,000 for other statuses.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $64,420.00 of Oregon taxable income and about $5,054.75 in Oregon income tax, 6.74% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $56,537.75, or $4,711.48 a month.
What this estimate excludes
The Social Security and federal pension subtractions, the retirement income credit, the kicker credit, Oregon EITC, Oregon Kids Credit, working family household and dependent care credit, itemized deductions, extra standard deductions for age or blindness, and the 0.1% statewide transit tax withheld from wages.
Oregon sources
- Oregon withholding tax formulas 2026 (150-206-436)
- Oregon combined payroll tax instructions 2026
- 2025 Form OR-40 instructions: exemption credit limits and federal tax subtraction table
- Publication OR-17 (2025): Social Security, retirement income and capital gains
- HB 2087 (2025): extends the pension income credit to 2032
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.