State income tax · Oklahoma
Oklahoma income tax rates
Oklahoma's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 4.5%
- Lowest rate
- 0%
- Brackets (single)
- 4
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $3,750 | 2.5% |
| $4,900 | 3.5% |
| $7,200 | 4.5% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 0% |
| $7,500 | 2.5% |
| $9,800 | 3.5% |
| $14,400 | 4.5% |
Notes
HB 2764 (2025, approved by the Governor 05/28/2025) set a new 2026 schedule with a 0% band and a 4.5% top rate; joint and head-of-household brackets are double the single brackets. Further 0.25-point cuts depend on State Board of Equalization revenue certifications and take effect the following January 1, so none applies to 2026; the OTC 2026 withholding tables use the 4.5% top rate.
Sources
We read each source on the date shown and quote the line we relied on.
- Enrolled HB 2764 (2025), amending 68 O.S. 2355, subsection D (external site)
For tax year 2026 and for subsequent tax years
- Enrolled HB 2764 (2025), 68 O.S. 2355(D)(1) single (external site)
0% tax on first $3,750.00 or part thereof,
- Enrolled HB 2764 (2025), 68 O.S. 2355(D)(2) joint (external site)
0% tax on first $7,500.00 or part thereof,
- HB 2764 bill history (external site)
Approved by Governor 05/28/2025
- Packet OW-2, 2026 Oklahoma Income Tax Withholding Tables (Rev. 11-2025) (external site)
The withholding rate is $9.10 plus 4.5% of the net amount of the wage payment that is over $1,129.00.