Oregon Income Tax Calculator (2026)
Estimate your 2026 Oregon income tax on the 4.75% to 9.9% brackets — with the small Oregon standard deduction, the $263 exemption credit, and the optional federal-tax subtraction. No sign-up, no cost.
Estimate Your Oregon Tax
Each exemption (you, your spouse on a joint return, each dependent) is a $263 credit against your tax — not a deduction. The credit disappears above $100,000 AGI single ($200,000 joint).
Oregon lets you subtract federal tax paid, capped at $8,750 for 2026. Leave blank for a conservative estimate. The phase-out at high incomes is not modeled.
Take-home here is after Oregon state tax only. Federal income tax and FICA (Social Security and Medicare) are separate — use our paycheck calculator for your full take-home pay. Estimates only — your actual return may differ.
How Oregon Income Tax Works
Oregon has one of the highest state income tax burdens in the country, and the reason is structural: the top 9.9% rate kicks in at just $125,000 single ($250,000 joint) — far lower than California’s top-bracket threshold — and Oregon’s standard deduction is tiny. The consolation prize is unique: Oregon lets you subtract your federal income tax, and Oregon has no sales tax at all.
- Brackets: 4.75% to 9.9%. Four brackets. Almost every middle-income filer reaches the 8.75% bracket, because it starts at just $11,400 single ($22,800 joint). The 9.9% top rate starts at $125,000 single and is not inflation-indexed, so more filers drift into it each year.
- Standard deduction: small by design. $2,910 single, $5,820 joint, $4,685 head of household for 2026 — roughly a fifth of the federal amounts. Many Oregonians who take the federal standard deduction still benefit from itemizing on the Oregon return.
- Exemption credit: $263 each. A credit (not a deduction) for yourself, your spouse, and each dependent — worth $263 off your final bill each. It vanishes entirely above $100,000 AGI single ($200,000 joint).
- Federal tax subtraction: up to $8,750. Oregon is one of the few states that lets you subtract federal income tax paid. It phases out at higher incomes and disappears at wages of $145,000 single ($290,000 joint).
- Portland-area extras (not modeled). Multnomah County’s Preschool for All tax (1.5% to 3%) and the Metro Supportive Housing Services tax (1%) can add up to 4% on top for Portland-area residents.
OR tax = brackets on taxable income (4.75% to 9.9%) − ($263 × exemptions)
Oregon Brackets for 2026
| Rate | Single / separate | Joint / head of household |
|---|---|---|
| 4.75% | $0 – $4,550 | $0 – $9,100 |
| 6.75% | $4,551 – $11,400 | $9,101 – $22,800 |
| 8.75% | $11,401 – $125,000 | $22,801 – $250,000 |
| 9.90% | Over $125,000 | Over $250,000 |
Worked Example: Single, $75,000
Take a single filer earning $75,000 with no dependents and no federal tax subtraction entered:
| Calculation | Amount | |
|---|---|---|
| Standard deduction (single) | $2,910 | |
| Oregon taxable income | $75,000 − $2,910 | $72,090 |
| Tax at 4.75% and 6.75% | $4,550 × 4.75% + $6,850 × 6.75% | $678.50 |
| Tax at 8.75% | ($72,090 − $11,400) × 8.75% | $5,310.38 |
| Exemption credit | 1 × $263 | −$263.00 |
| Total Oregon tax | $678.50 + $5,310.38 − $263.00 | $5,725.88 |
| Effective rate | $5,725.88 ÷ $75,000 | 7.63% |
Entering a federal tax subtraction would lower this further — for example, $5,000 of federal tax paid would cut the bill to $5,288.38. That is why completing your federal return first matters in Oregon.
Frequently Asked Questions
