Oregon Income Tax Calculator 2026

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 2026-05-29.