The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax from 2026 Chart S (single, separate) or Chart J (joint, head of household): 4.75% to 9.9%
- Standard deduction $2,910 single or separate, $4,650 head of household, $5,820 joint
- Less $263 exemption credit per filer; none above federal AGI $100,000 ($200,000 joint or head of household)
- Oregon income tax = tax from the rate schedule - credits
How it works
Tax year: 2026.
Oregon taxes income at 4.75% to 9.9%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
Oregon's 2026 rates are 4.75, 6.75, 8.75 and 9.9 percent; the top rate starts at $125,000 ($250,000 joint or head of household). The standard deduction of $2,910 single or separate and $5,820 joint and the $263 personal exemption credit are the 2026 amounts in the Department of Revenue's withholding formulas (December 2025). The withholding formulas have no head of household figure, so the tool uses $4,650 from the Department's October 2025 estimated-tax publication; the final 2026 amount on the return can be slightly higher. Oregon also lets you subtract up to $8,750 of federal income tax, phased out at higher incomes; subtract it from the income you enter.
Local taxes: Portland Metro residents pay a 1 percent Supportive Housing Services tax and Multnomah County residents a Preschool for All tax (1.5 to 3 percent) on taxable income above high thresholds; the statewide transit tax takes 0.1 percent of wages, and TriMet and Lane Transit charge employers and the self-employed a transit payroll tax. None is included.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Oregon income tax rate for 2026?
Oregon taxes income at 4.75% to 9.9% for 2026. Tax from 2026 Chart S (single, separate) or Chart J (joint, head of household): 4.75% to 9.9%.
What is the Oregon standard deduction?
Single: $2,910; Married filing jointly or surviving spouse: $5,820; Head of household: $4,650; Married filing separately: $2,910 (2026, at low income).
Are there local income taxes in Oregon?
Portland Metro residents pay a 1 percent Supportive Housing Services tax and Multnomah County residents a Preschool for All tax (1.5 to 3 percent) on taxable income above high thresholds; the statewide transit tax takes 0.1 percent of wages, and TriMet and Lane Transit charge employers and the self-employed a transit payroll tax. None is included.
Sources
- Oregon DOR, 2026 withholding tax formulas (standard deduction, exemption credit)
- Oregon DOR, 2026 Oregon estimated income tax instructions (rate charts, head of household deduction)
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