Oregon tax tables 2026
The figures set by or for Oregon for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Oregon income tax brackets: Single or married filing separately (Chart S)
| State taxable income, per year | Rate |
|---|---|
| $0 to $4,550 | 4.75% |
| $4,550 to $11,400 | 6.75% |
| $11,400 to $125,000 | 8.75% |
| Over $125,000 | 9.9% |
Source: Oregon Department of Revenue, 2026 Publication OR-ESTIMATE (150-101-026, Rev. 10-07-25), Oregon Estimated Income Tax Instructions — rate charts for 2026 · retrieved 2026-10-16
Oregon income tax brackets: Married filing jointly or qualifying surviving spouse (Chart J)
| State taxable income, per year | Rate |
|---|---|
| $0 to $9,100 | 4.75% |
| $9,100 to $22,800 | 6.75% |
| $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.9% |
Source: Oregon Department of Revenue, 2026 Publication OR-ESTIMATE (150-101-026, Rev. 10-07-25), Oregon Estimated Income Tax Instructions — rate charts for 2026 · retrieved 2026-10-16
Oregon income tax brackets: Head of household (Chart J)
| State taxable income, per year | Rate |
|---|---|
| $0 to $9,100 | 4.75% |
| $9,100 to $22,800 | 6.75% |
| $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.9% |
Source: Oregon Department of Revenue, 2026 Publication OR-ESTIMATE (150-101-026, Rev. 10-07-25), Oregon Estimated Income Tax Instructions — rate charts for 2026 · retrieved 2026-10-16
Oregon income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 9.9% |
| Standard deduction: SingleSingle or married/RDP filing separately | $2,910 |
| Standard deduction: Married filing jointlyMarried/RDP filing jointly or qualifying surviving spouse | $5,820 |
| Standard deduction: Head of household | $4,685 |
| Personal exemption credit (each exemption: you, your spouse, each dependent) (credit)Not allowed if federal AGI is over $100,000 (single or married filing separately) or $200,000 (other statuses). | $263 |
Source: Oregon Department of Revenue, 2026 Publication OR-ESTIMATE (150-101-026, Rev. 10-07-25), Oregon Estimated Income Tax Instructions — rate charts for 2026 · retrieved 2026-10-16
Employee contributions
Oregon supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 8% |
Source: Oregon Department of Revenue Publication 150-206-436 (Rev. 12-31-25) — Alternative withholding method for supplemental wage payments · retrieved 2026-10-16
Statewide Transit Tax
| Item | Value |
|---|---|
| Employee rate | 0.1% |
| Wage base | No limit |
Source: Oregon Department of Revenue: Statewide Transit Tax · retrieved 2026-10-16
Paid Leave Oregon contribution (employee share)
| Item | Value |
|---|---|
| Employee rate | 0.6% |
| Wage base (per year) | $184,500 |
Source: Oregon Employment Department press release (Nov. 18, 2025): Unemployment Insurance tax and Paid Leave Oregon contribution rates hold steady for 2026 · retrieved 2026-10-16
Workers' Benefit Fund assessment (employee share)
| Item | Value |
|---|---|
| Per hour worked | $0.009 |
Source: Oregon DCBS: Workers' Benefit Fund assessment; ORS 656.506(2)-(3) · retrieved 2026-11-05
Oregon local income taxes
| Item | Value |
|---|---|
| Portland / Multnomah County (Metro SHS + Preschool for All) (county)Basis: state taxable wages | Formula set by the tax authority (see source) |
| Metro district outside Multnomah County (Metro SHS) (local)Basis: state taxable wagesSource: oregonmetro.gov · retrieved 2026-10-16 | Formula set by the tax authority (see source) |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: Multnomah County Preschool For All Personal Income Tax, Withholding Requirements and Formula (2026 employer handbook); Metro SHS Employer Handbook 2026 · retrieved 2026-10-16
Employer costs
Oregon state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $56,700 |
| New employer rate | 2.4% |
| Experience-rated range: lowest | 0.9% |
| Experience-rated range: highest | 5.4% |
Oregon's base new-employer rate from the U.S. Department of Labor's 2026 summary. State surcharges, if any, are not included.
Source: Oregon Employment Department, Current Tax Rate (2026) · retrieved 2026-10-20
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Official sources
- Oregon Withholding Tax Formulas, 150-206-436 (Rev. 12-31-25), effective Jan. 1, 2026 · retrieved 2026-10-16
- 2026 Form OR-W-4 Instructions, 150-101-402-1 (Rev. 02-17-26) · retrieved 2026-10-16
- 2026 Publication OR-ESTIMATE, Oregon Estimated Income Tax Instructions · retrieved 2026-10-16
- 2026 Oregon Combined Payroll Tax Report Instructions · retrieved 2026-10-16
- Statewide Transit Tax · retrieved 2026-10-16
- UI tax and Paid Leave Oregon contribution rates hold steady for 2026 (Nov. 18, 2025) · retrieved 2026-10-16
- Personal Income Tax Withholding Information for Employers/Payroll Providers · retrieved 2026-10-16
- Preschool For All Personal Income Tax: Withholding Requirements and Formula (2026) · retrieved 2026-10-16
- Multnomah County Preschool For All Personal Income Tax · retrieved 2026-10-16
- Metro SHS Employer Handbook 2026 · retrieved 2026-10-16
- Supportive Housing Services taxes frequently asked questions · retrieved 2026-10-16
- Oregon DCBS: Workers' Benefit Fund assessment; ORS 656.506(2)-(3) · retrieved 2026-11-05
- Oregon Employment Department, Current Tax Rate (2026) · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.