Oregon Income Tax Calculator 2026
Calculate your combined federal and Oregon state income tax for 2026. See your federal brackets, Oregon tax, effective rate, and take-home pay — all calculated privately in your browser.
How Oregon Income Tax Calculator Works
Calculate your Oregon income tax (up to 9.9%) plus federal tax. See combined brackets, effective rate, and take-home pay. Enter your values into the form above and the calculator processes them instantly in your browser — no data is sent to any server.
Oregon Income Tax: Graduated Brackets Up to 9.9%
Oregon uses a progressive income tax system with 4 brackets. Rates range from 4.75% to 9.9%, with higher income taxed at higher rates. Oregon has no sales tax, so income tax is the primary revenue source. The top rate of 9.9% is among the highest in the US.
Like federal taxes, Oregon's system is marginal — only the income within each bracket is taxed at that bracket's rate. Combined with federal taxes (10%–37%), Oregon residents can face a total marginal rate of up to 46.9% on their highest dollars of income.
Oregon Tax Brackets for 2026 (Single Filer)
The Oregon income tax brackets for single filers are:
- 4.75% on income from $0 to $4,050
- 6.75% on income from $4,050 to $10,200
- 8.75% on income from $10,200 to $125,000
- 9.9% on income over $125,000
Your marginal rate is the rate on your last dollar of income. Your effective rate (total tax divided by total income) is always lower because of the progressive structure.
Tips to Lower Your Oregon Tax
Maximize pre-tax retirement contributions to reduce both federal and Oregon taxable income. The 2026 401(k) limit is $24,500 ($32,500 with catch-up for age 50+). If Oregon conforms to federal deductions, your standard deduction and itemized expenses also reduce your state tax liability.
Tips for Getting Accurate Results
For the most accurate results, use up-to-date numbers from official sources. Double-check your inputs before calculating — small errors in the starting values can lead to significantly different outputs. If you are comparing scenarios, keep all variables the same except the one you are testing. Save or screenshot your results for future reference. This calculator uses standard formulas and is designed to give you a reliable quick estimate, though professional advice may be needed for complex situations.
Oregon Income Tax Calculator vs Withholding — Why Refunds Vary So Much
An Oregon income tax calculator like this one shows your annual tax liability — but the W-2 refund or balance-due you see in April depends on how much was withheld during the year. Oregon's withholding tables use the Form OR-W-4 you filed with your employer; if you marked "Single, 0 allowances" you over-withhold and get a bigger refund. Self-employed Oregonians and high-income earners often owe at filing because Oregon withholding doesn't cover the Multnomah PFA, Metro SHS, or the Portland Arts Tax — these settle on the annual return. Quarterly estimated payments to Oregon DOR avoid a year-end shock and the 5% late-payment penalty. Use this calculator output as your true annual liability, then subtract YTD withholding from your latest paystub to see your refund or shortfall. For 2024 returns filed in 2025, the Oregon kicker added ~$1,000 average to single filers' refunds; whether you'll see a similar boost on your 2025 return depends on whether the official revenue forecast triggered another kicker for tax year 2025.
Worked Example: Oregon Income Tax on $80,000 (Single, Portland Resident)
Take a single Portland resident earning $80,000 in 2026. Oregon state tax brackets apply: 4.75% on first $4,300 ($204) + 6.75% on next $6,800 ($459) + 8.75% on next $114,000 portion ($68,900 × 8.75% = $6,029, since income stops at $80K) = roughly $6,693 Oregon state tax, an effective state rate of ~8.4%. Because Portland income sits below the $125K Multnomah PFA / Metro SHS thresholds, no county/Metro income tax applies — only the $35 Portland Arts Tax. Federal tax for a single filer with standard deduction $15,000 is approximately $9,800 — combined federal + state + Arts Tax of roughly $16,528 leaves ~$63,472 take-home before FICA. Bump income to $150,000 and the Multnomah PFA tax (1.5% on $150K−$125K = $375) and Metro SHS tax (1.0% × $25K = $250) kick in, adding ~$625 to the bill on top of the state and federal increase. The Oregon Department of Revenue publishes current brackets at oregon.gov/dor.
The Oregon Tax Picture: Kicker Refunds, Portland Taxes & No Sales Tax
Oregon's headline 9.9% top rate looks high, but the actual Oregon tax picture has three uniquely-Oregon features your federal-only calculator won't show. (1) Oregon Kicker Refund — when actual revenue exceeds the official forecast by 2%+, the entire surplus is refunded to taxpayers as a percentage of the prior year's tax liability. The Oregon Department of Revenue confirmed a record $5.6 billion kicker for tax year 2023 (paid as a credit on 2024 returns), worth ~44% of 2022 Oregon tax owed. The 2025 kicker is projected to be smaller. (2) No state sales tax — Oregon is one of five states with no sales tax, partially offsetting the high income-tax rate.
(3) Portland-area additional taxes — if you live or work in Multnomah County or the City of Portland, you may owe additional local taxes that are NOT in this calculator: Multnomah County Preschool For All (PFA) tax of 1.5% on income $125K+ single / $200K+ MFJ rising to 3.0% at $250K/$400K; Metro Supportive Housing Services (SHS) tax of 1.0% on the same income thresholds within the tri-county Metro area (Multnomah, Washington, Clackamas); plus Portland Arts Tax of $35/year flat per income-earning adult. Combined Portland-area marginal rates can exceed 14% on high incomes. Updated 2026-07-13.
Oregon Income Tax Calculator for Retirees and Social Security in 2026
Oregon fully exempts Social Security benefits from state income tax, matching the federal rules that only tax 50-85% of benefits at the federal level based on provisional income. Traditional IRA and 401(k) withdrawals are fully taxable at Oregon's graduated rates up to 9.9%, and there is no special retirement-income exclusion (unlike Arizona, Colorado, or Georgia). Oregon does offer a modest retirement income credit that maxes out at $6,250 for taxpayers 62+ meeting income limits per the Oregon Department of Revenue. If you're comparing states for retirement, Oregon's zero sales tax and Social Security exemption partially offset the high income-tax burden — but retirees pulling $80K+ from tax-deferred accounts will owe roughly $5,500-$6,500 in state tax, more than most Sun Belt states with income taxes below 5%.
Oregon vs Washington & Idaho Income Tax — Cross-Border Reality Check
Oregon's 9.9% top rate makes cross-border tax planning a genuine issue for the Portland/Vancouver and Boise-adjacent corridors. Washington has no personal income tax — the reason many Portland-area workers register their vehicles across the river. But WA imposes a 7% capital-gains tax on gains above $270,000 (per the Washington DOR capital-gains page), plus a 6.5% state sales tax where OR has none. Idaho moved to a flat 5.695% rate for 2026 per the Idaho State Tax Commission, well below OR's top marginal but with a 6% sales tax stacked on top. A $150K OR resident earner pays roughly $12,900 to OR; the same income in WA pays $0 state income tax but collects OR's sales-tax bill via WA sales tax of ~$1,500 on typical spending; the same income in ID pays roughly $8,540 income tax + $1,400 sales tax. Reality: the "no income tax" Washington win depends on how much you spend and whether you have capital gains — the calculator above shows only the OR side; cross-border families should model both.
Last updated 2026-07-13. Sources: Oregon DOR, Washington DOR, Idaho STC.
Frequently Asked Questions
What is Oregon's top income tax rate?
Oregon's top marginal income tax rate is 9.9%. The state has 4 tax brackets with rates ranging from 4.75% to 9.9%.
How does Oregon's income tax work?
Oregon uses a progressive system where income is taxed at increasing rates through 4 brackets. Only income within each bracket is taxed at that bracket's rate.
How much total tax will I pay in Oregon?
Your total tax includes both federal (10%-37%) and Oregon state tax (up to 9.9%). Use this calculator to see the combined amount, effective rate, and take-home pay.
Does Oregon conform to federal deductions?
Many states base their tax on federal adjusted gross income with state-specific modifications. Check Oregon's specific rules for how deductions and exemptions apply.
How can I lower my Oregon state income tax?
Maximize pre-tax retirement contributions (401k, IRA), use your HSA, and ensure you take all available deductions. These reduce both federal and state taxable income.
What is the Oregon kicker refund and will I get one in 2026?
Oregon's 'kicker' is a constitutional refund triggered whenever actual state revenue exceeds the official forecast by 2% or more — when triggered, the entire surplus must be returned to taxpayers as a percentage credit on the next year's tax return. The Oregon Department of Revenue confirmed a record $5.6 billion kicker for tax year 2023 (claimed on 2024 returns) worth roughly 44% of 2022 Oregon tax liability. Whether a 2025 kicker will be paid in 2026 depends on the September 2026 revenue forecast — early indications suggest a smaller kicker than 2024's record but a non-zero amount is likely.
Do Portland, Multnomah County, or Metro charge extra income tax?
Yes — three Portland-area jurisdictions add income tax on top of Oregon state tax: (1) Multnomah County Preschool For All (PFA) tax of 1.5%-3.0% on individual income above $125K single / $200K MFJ, (2) Metro Supportive Housing Services (SHS) tax of 1.0% on income above the same thresholds (applies across Multnomah, Washington, Clackamas counties within Metro boundary), (3) Portland Arts Tax of $35 flat per year per adult earning income (residents only). Combined Portland-area marginal rates can exceed 14% on high incomes.
If I live in Vancouver, WA and work in Portland, OR — who taxes my income?
Oregon taxes the wages you earn for work performed in Oregon, even though you live in Washington. You file an Oregon Form OR-40-N (non-resident return) to report the Oregon-source income and pay Oregon state tax. Washington has no income tax, so there is no Washington tax to offset. The reverse — Oregon residents working in Washington — only pay Oregon tax because Washington has no income tax. This cross-river arrangement is why many Portland-area workers consider Vancouver: lower state tax exposure (only Oregon-source wages, not full income) plus no Washington state income tax on non-Oregon earnings.
How do I use this Oregon income tax calculator step by step?
Enter your gross annual income, filing status (single, married jointly, head of household), pay frequency, and any pre-tax deductions like 401(k) or HSA. Click Calculate. The tool returns federal income tax (2026 brackets), Oregon state tax (4.75%–9.9% graduated), combined effective rate, marginal rate, and estimated take-home pay. The result does NOT include Multnomah PFA, Metro SHS, or Portland Arts Tax — for Portland-area residents above $125K single / $200K MFJ, add those amounts separately (see the FAQ above).
Why does this Oregon income tax calculator number differ from my W-2 refund?
The calculator shows your annual Oregon tax liability — your W-2 refund or balance-due is liability minus YTD withholding. If you marked 'Single, 0 allowances' on Form OR-W-4 you over-withheld and will see a refund. Self-employed Oregonians and high earners often owe at filing because Oregon withholding doesn't cover Multnomah PFA, Metro SHS, or the Portland Arts Tax — those settle on the annual return. Quarterly estimated payments to Oregon DOR avoid a year-end shock and the 5% late-payment penalty.
Does this calculator include the Oregon kicker refund?
No — the kicker is a one-time credit applied on the next year's return when triggered by the September revenue forecast, not part of the regular tax calculation. This calculator shows your liability before any kicker credit. The 2024 returns (tax year 2023) carried a record ~44% kicker credit; whether tax year 2025 returns will carry a kicker depends on the September 2026 forecast. Treat any kicker as a bonus refund on top of the calculator's output.
Does Oregon tax Social Security or retirement income?
Oregon fully exempts Social Security benefits from state income tax — no state tax on any portion of your SS check, regardless of income level. Traditional IRA and 401(k) withdrawals are fully taxable at Oregon's graduated rates up to 9.9%, with no special retirement-income exclusion. Oregon offers a limited retirement income credit that maxes out at $6,250 for filers 62+ meeting income limits. Roth withdrawals are federal- and state-tax-free.
How does Oregon compare to Washington for retirees?
Washington has no state income tax at all, so retirees who move across the river save the full Oregon liability on IRA/401(k) withdrawals — roughly $5,500-$6,500/year on an $80K annual pull. Oregon partially offsets this with zero state sales tax; Washington has a 6.5% state sales tax plus local add-ons up to 4%. For retirees with heavy tax-deferred savings and modest spending, Washington usually wins on total tax burden. For retirees on Social Security only, Oregon and Washington are roughly a wash — both exempt SS from state tax.
Does Washington's capital gains tax change the OR-vs-WA calculation?
Yes for anyone with taxable gains above the exclusion. WA imposes a 7% state capital gains tax on long-term gains above $270,000 (2024 threshold, indexed). So a WA resident selling stock for a $500K gain owes ~$16,100 to WA — while an OR resident pays OR's graduated rate up to 9.9% on the whole gain. For gains below $270K there is no WA capital-gains tax. Retirees making large one-time sales should model both states before relocating; the calculator above shows only the OR income-tax side.
Is Idaho a better middle ground between Oregon and Washington in 2026?
For W-2 wage earners, sometimes yes. Idaho moved to a flat 5.695% for 2026, well below Oregon's top 9.9%. A $150K Idaho earner pays roughly $8,540 vs OR's ~$12,900 — but Idaho adds a 6% sales tax that OR does not, so annual spending of $30K pushes the delta down by another $1,800. For families with heavy spending, the OR/ID gap narrows; for savers who spend little, ID wins on total tax burden. Check each state's DOR page for current rates before making a move.