2026 Oregon tax brackets: single filers
Oregon taxes income in 4 brackets from 4.75% to 9.9%. A single filer pays the top 9.9% rate on taxable income above $125,000.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.75% | $0 to $4,550 | 4.75% of taxable income |
| 6.75% | $4,550 to $11,400 | $216.13 plus 6.75% of income over $4,550 |
| 8.75% | $11,400 to $125,000 | $678.50 plus 8.75% of income over $11,400 |
| 9.9% | Over $125,000 | $10,618.50 plus 9.9% of income over $125,000 |
2026 Oregon tax brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.75% | $0 to $9,100 | 4.75% of taxable income |
| 6.75% | $9,100 to $22,800 | $432.25 plus 6.75% of income over $9,100 |
| 8.75% | $22,800 to $250,000 | $1,357.00 plus 8.75% of income over $22,800 |
| 9.9% | Over $250,000 | $21,237.00 plus 9.9% of income over $250,000 |
Deductions and exemptions
| Single | Married jointly | |
|---|---|---|
| Standard deduction | $2,910 | $5,820 |
| Personal credit (off the tax) | $256 | $512 |
Before the brackets apply, Oregon subtracts a standard deduction of $2,910 ($5,820 married filing jointly) and up to $8,500 of the federal income tax you paid. It then takes a $256 credit ($512 married) off the tax itself.
Oregon also withholds OR Paid Leave at 0.6% of the first $184,500 of wages, OR transit tax at 0.1% of all wages from every paycheck. Those deductions are included above.
What your bracket means
Take a single filer earning $75,000. After deductions, $64,420 is taxable in Oregon. The top slice falls in the 8.75% bracket, but the total Oregon tax is $5,062, or 6.7% of the salary, because the lower slices are taxed at lower rates.
2026 federal tax brackets
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
| Rate | Single | Married jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Questions
What are the Oregon tax brackets for 2026?
Oregon taxes income in 4 brackets from 4.75% to 9.9%. A single filer pays the top 9.9% rate on taxable income above $125,000. Married couples filing jointly get wider brackets.
What is the top income tax rate in Oregon?
9.9%, on taxable income above $125,000 for single filers.
What tax bracket am I in if I make $75,000 in Oregon?
A single filer earning $75,000 has about $64,420 of Oregon taxable income, which lands in the 8.75% bracket. But only the dollars above that threshold pay 8.75%; the whole Oregon bill is about $5,062, an effective rate of 6.7%. Federally, the same earner is in the 22% bracket.
When do the 2026 brackets apply?
To income you earn from January 1 to December 31, 2026, which you report on the return you file in early 2027. Your employer uses them to withhold from paychecks during 2026.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
- 1.Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- 2.IRS, 2026 tax inflation adjustments (Rev. Proc. 2025-32)
- 3.IRS, 2026 401(k) contribution limit
- 4.Social Security Administration, 2026 contribution and benefit base
- 5.OR Paid Leave: 2026 employee rate and wage cap
- 6.OR transit tax: 2026 employee rate and wage cap
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