Oregon uses a graduated state income tax, which means different layers of Oregon taxable income are taxed at different rates. Oregon paycheck planning can also be affected by local income or payroll-related taxes in certain areas, especially around Portland and the Metro region.
This page brings the Oregon income tax picture together in one place: the state brackets, Oregon deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Oregon state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 4.75% | Up to $4,500 | Up to $9,000 | Up to $4,500 | Up to $9,000 |
| 6.75% | $4,500 – $11,300 | $9,000 – $22,600 | $4,500 – $11,300 | $9,000 – $22,600 |
| 8.75% | $11,300 – $125,000 | $22,600 – $250,000 | $11,300 – $125,000 | $22,600 – $250,000 |
| 9.9% | Over $125,000 | Over $250,000 | Over $125,000 | Over $250,000 |
Brackets apply to Oregon taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Oregon uses a graduated income tax system rather than a single flat rate. The table above shows the current Oregon brackets for each filing status.
Oregon deductions and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $2,915 | $0 |
| Married Filing Jointly | $5,830 | $0 |
| Married Filing Separately | $2,915 | $0 |
| Head of Household | $4,690 | $0 |
These amounts are subtracted from income before Oregon's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
- Oregon lets filers deduct the federal income tax they paid from their state taxable income (capped at $8,700), shrinking to zero between $125,000 and $145,000 of income — an unusual rule that lowers the state bill at low and middle incomes.
Oregon's federal tax subtraction (up to $8,250-$8,700 depending on the year) phases out for income between $125,000 and $145,000 ($250,000-$290,000 for joint filers). This tool reduces it smoothly across that range; Oregon's official table steps it down in income bands, so results inside the window can differ by a few hundred dollars of deduction (a few dollars of tax).
Oregon taxable income does not always match federal taxable income. The table above shows the Oregon deduction and adjustment rules stored in the PaycheckNet database.
Oregon local income taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Multnomah County (Preschool for All) | 3% | 3% | All income |
| Portland Metro (SHS tax) | 1% | 1% | All income |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
Metro SHS and Multnomah PFA are calculated on their official graduated schedules for residents. Both taxes legally apply to Oregon taxable income (this tool applies them to wages, a slight overstatement), and non-residents are estimated at the top rate. Portland's flat $35-per-person Arts Tax is not included. The Preschool for All rates rise to 2.3%/3.8% on January 1, 2027.
Oregon local tax can matter in specific areas. Portland-area and Metro-region taxes may apply depending on income, location, and the specific tax program. If the PaycheckNet database contains Oregon locality-specific income tax entries, they will appear in the table above.
What you actually pay in Oregon
| Gross Income | Federal | Oregon | FICA | Combined |
|---|---|---|---|---|
| Up to $2,915 | -7.65% | -0.69% | 7.65% | -0.69% |
| $2,915 – $7,415 | -7.65% | 4.06% | 7.65% | 4.06% |
| $7,415 – $14,215 | 3.48% | 7.06% | 7.65% | 18.19% |
| $14,215 – $16,100 | 7.65% | 9.44% | 7.65% | 24.74% |
| $16,100 – $28,500 | 10% | 7.88% | 7.65% | 25.53% |
| $28,500 – $66,500 | 12% | 7.7% | 7.65% | 27.35% |
| $66,500 – $121,800 | 22% | 8.75% | 7.65% | 38.4% |
| $121,800 – $125,000 | 24% | 8.75% | 7.65% | 40.4% |
| $125,000 – $127,915 | 24% | 12.56% | 7.65% | 44.21% |
| $127,915 – $145,000 | 24% | 14.21% | 7.65% | 45.86% |
| $145,000 – $184,500 | 24% | 9.9% | 7.65% | 41.55% |
| $184,500 – $200,000 | 24% | 9.9% | 1.45% | 35.35% |
| $200,000 – $217,875 | 24% | 9.9% | 2.35% | 36.25% |
| $217,875 – $272,325 | 32% | 9.9% | 2.35% | 44.25% |
| $272,325 – $656,700 | 35% | 9.9% | 2.35% | 47.25% |
| Over $656,700 | 37% | 9.9% | 2.35% | 49.25% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Oregon each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
Oregon adjusts its deductions with income (deduction phase-out and/or a federal-tax deduction), so rates inside affected ranges shift gradually rather than at a single boundary. Values shown are measured at the middle of each range.
| Gross Income | Federal Tax | Oregon Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $1,930 | $2,295 | $5,645 | $24,355 | 18.8% |
| $50,000 | $3,820 | $3,470 | $3,825 | $11,115 | $38,885 | 22.2% |
| $75,000 | $7,670 | $5,320 | $5,738 | $18,728 | $56,272 | 25% |
| $100,000 | $13,170 | $7,418 | $7,650 | $28,238 | $71,762 | 28.2% |
| $150,000 | $24,734 | $12,808 | $11,475 | $49,017 | $100,983 | 32.7% |
| $200,000 | $36,734 | $17,758 | $14,339 | $68,831 | $131,169 | 34.4% |
| $300,000 | $68,134 | $27,658 | $16,689 | $112,481 | $187,519 | 37.5% |
| $500,000 | $138,134 | $47,458 | $21,389 | $206,981 | $293,019 | 41.4% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what an Oregon resident pays once federal tax, Oregon state tax, and FICA are stacked together. If a local income or payroll-related tax applies, treat it as an additional local layer.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Oregon as it does across the rest of the country.
Work out your Oregon take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Oregon as your state. To compare Oregon against another state, use the tax comparison calculator.
Frequently asked questions
Is Oregon income tax flat or progressive?
Oregon has a graduated state income tax, not a single flat income tax.
Does Oregon have local income tax?
Oregon local income or payroll-related taxes can apply in certain areas, especially around Portland and the Metro region. Check the local tax table on this page for Oregon entries available in the PaycheckNet database.
Do Oregon workers still pay Social Security and Medicare?
Yes. Oregon workers still pay FICA taxes, which include Social Security and Medicare.