Oregon income tax at a glance
Oregon has no sales tax but one of the highest income taxes, reaching 9.9% above $125,000. You can subtract part of your federal income tax (about $8,500, phased out between $125,000 and $145,000 of AGI). The $256 personal exemption credit is not allowed above $100,000 of AGI ($200,000 joint).
| Tax structure | 4 brackets, 4.75% – 9.9% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $2,910 / $5,820 |
| Tax on $75,000 (single) | $5,062 (6.75%) |
| Rank at $75,000 | 1st highest of 42 |
| Local income taxes | Yes — see below |
| State sales tax | 0% |
How Oregon calculates your income tax
Oregon starts from your federal adjusted gross income (AGI). The standard deduction is $2,910 for single filers and $5,820 for married couples filing jointly ($4,690 head of household). You also get a personal exemption credit of $256 per taxpayer and a credit of $256 per dependent.
- Oregon lets you subtract federal income tax up to about $8,500, phased out between $125,000 and $145,000 of AGI ($250,000–$290,000 joint); on $75,000 the subtraction is $7,670.
- The exemption credit is not allowed once federal AGI exceeds $100,000 ($200,000 joint).
Tax from the Oregon brackets − credits = Oregon income tax
Oregon income tax brackets (2026)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.75% | $0 – $4,550 | 4.75% of taxable income |
| 6.75% | $4,551 – $11,400 | $216 + 6.75% over $4,550 |
| 8.75% | $11,401 – $125,000 | $679 + 8.75% over $11,400 |
| 9.9% | Over $125,000 | $10,619 + 9.9% over $125,000 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.75% | $0 – $9,100 | 4.75% of taxable income |
| 6.75% | $9,101 – $22,800 | $432 + 6.75% over $9,100 |
| 8.75% | $22,801 – $250,000 | $1,357 + 8.75% over $22,800 |
| 9.9% | Over $250,000 | $21,237 + 9.9% over $250,000 |
Heads of household use the married-filing-jointly brackets in Oregon.
Oregon standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $2,910 | $256 credit | $256 credit |
| Married filing jointly | $5,820 | $512 credit | $256 credit |
| Head of household | $4,690 | $256 credit | $256 credit |
Amounts before any income-based phase-outs.
Oregon income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | OR tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $3,211 | 6.42% | $3,820 | $3,825 | $39,144 | $3,262 |
| $50,000 | Married jointly | $2,560 | 5.12% | $1,780 | $3,825 | $41,835 | $3,486 |
| $75,000 | Single | $5,062 | 6.75% | $7,670 | $5,738 | $56,531 | $4,711 |
| $75,000 | Married jointly | $4,497 | 6.00% | $4,640 | $5,738 | $60,125 | $5,010 |
| $100,000 | Single | $7,177 | 7.18% | $13,170 | $7,650 | $72,003 | $6,000 |
| $100,000 | Married jointly | $6,422 | 6.42% | $7,640 | $7,650 | $78,288 | $6,524 |
Step by step: $75,000 single filer in Oregon
- Gross wages: $75,000
- Standard deduction: −$2,910
- Federal income tax deduction: −$7,670
- Oregon taxable income: $64,420
- 4.75% on $4,550 = $216.13
- 6.75% on $6,850 = $462.38
- 8.75% on $53,020 = $4,639.25
- Credits: −$256
- Oregon income tax: $5,062 — 6.75% of gross pay, with a marginal state rate of 8.75%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $18,469 and take-home pay is about $56,531 ($2,174 every two weeks).
Local income taxes in Oregon
Portland-area residents with taxable income over $125,000 ($200,000 joint) owe the Metro Supportive Housing Services tax (1%) and, in Multnomah County, the Preschool for All tax (1.5%, rising to 3% over $250,000/$400,000). TriMet and Lane Transit payroll taxes and the 0.1% statewide transit tax are withheld from wages.
To include a local tax, type its rate in the “Other local / city income tax rate” box in the calculator. At a 1% local rate, $75,000 of wages would add about $750 a year.
Sales tax and other Oregon taxes
Oregon has no statewide sales tax. It makes up the difference with its income tax, which is why the income tax rates are relatively high.
Compare Oregon with neighboring states
State income tax on $75,000 of wages for a single filer in Oregon and its neighbors. Moving to Washington would cut state income tax on this salary by about $5,062 a year.
| State | Type | Top rate | Tax on $75k | vs OR |
|---|---|---|---|---|
| Oregon | Graduated | 9.9% | $5,062 | — |
| Washington | No income tax | — | $0 | −$5,062 |
| Idaho | Flat | 5.3% | $2,867 | −$2,195 |
| Nevada | No income tax | — | $0 | −$5,062 |
| California | Graduated | 13.3% | $2,775 | −$2,287 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your Oregon income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Oregon tax by about $696 on top of the federal savings.
- Claim state credits. Check the Oregon return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too — with a 9.9% top rate, timing can matter a lot.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Oregon tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Oregon income tax FAQ
What is the Oregon state income tax rate?
Oregon has 4 brackets ranging from 4.75% to 9.9% (figures for 2026). The top rate starts at $125,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 6.75%.
How much Oregon income tax do I pay on $75,000?
About $5,062 for a single filer and $4,497 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $56,531 a year.
What is the Oregon standard deduction?
The standard deduction is $2,910 for single filers and $5,820 for married couples filing jointly ($4,690 head of household). You also get a personal exemption credit of $256 per taxpayer and a credit of $256 per dependent.
Does Oregon have local income taxes?
Portland-area residents with taxable income over $125,000 ($200,000 joint) owe the Metro Supportive Housing Services tax (1%) and, in Multnomah County, the Preschool for All tax (1.5%, rising to 3% over $250,000/$400,000). TriMet and Lane Transit payroll taxes and the 0.1% statewide transit tax are withheld from wages.
Is Oregon a high-tax state?
On a $75,000 salary Oregon ranks 1 of the 42 jurisdictions that tax wages (1 = highest), near the top of the list. Among its neighbors, Washington is cheapest at $0.