State income tax · Oregon
Oregon income tax rates
Oregon'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
- 9.9%
- Lowest rate
- 4.75%
- Brackets (single)
- 4
- Local income taxes
- Yes, in some localities
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 | 4.75% |
| $4,550 | 6.75% |
| $11,400 | 8.75% |
| $125,000 | 9.9% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.75% |
| $9,100 | 6.75% |
| $22,800 | 8.75% |
| $250,000 | 9.9% |
Notes
Rates are fixed by ORS 316.037; the lower bracket amounts are inflation-indexed each year, while the $125,000 top-bracket threshold is not indexed, and joint filers pay twice the tax on half their income (doubling every threshold). The 2026 indexed thresholds here are taken from the Department of Revenue's 2026 withholding formula; in the Portland area, Metro (Supportive Housing Services) and Multnomah County (Preschool for All) levy separate local personal income taxes on higher incomes.
Sources
We read each source on the date shown and quote the line we relied on.
- ORS 316.037 (Imposition and rate of tax) (external site)
brackets applicable to taxable income in excess of $125,000 may not be
- ORS 316.042 (Amount of tax where joint return used) (external site)
tax which would be imposed if the taxable income were cut in half.
- Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25), single (external site)
WH = 479 + [(BASE – 4,550) × 0.0675]
- Oregon Withholding Tax Formulas 2026, single (external site)
WH = 941 + [(BASE – 11,400) × 0.0875]
- Oregon Withholding Tax Formulas 2026, single top bracket (external site)
WH = 10,618 + [(BASE – 125,000) × 0.099]
- Oregon Withholding Tax Formulas 2026, married (external site)
WH = 695 + [(BASE – 9,100) × 0.0675]
- Oregon Withholding Tax Formulas 2026, married (external site)
WH = 1,620 + [(BASE – 22,800) × 0.0875]
- Oregon Withholding Tax Formulas 2026, married top bracket (external site)
WH = 21,237 + [(BASE – 250,000) × 0.099]
- Personal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA) (external site)
The City of Portland Revenue Division administers the tax on behalf of Metro.