Income Tax for Oregon (2026)
Oregon (OR) Key Facts
Top Marginal Rate
9.9%
Tax Structure
Progressive
Filing Deadline
April 15
Has State Income Tax
Yes
Number of Brackets
4
How This Calculator Works in Oregon
This calculator applies Oregon's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.
Oregon Overview
Oregon levies a progressive income tax with a top rate of 9.9%, among the highest in the country, but offsets this with no sales tax — one of only five states with this distinction. The state's unique 'kicker' law requires a full refund of surplus revenue to taxpayers whenever actual collections exceed forecasts by more than 2%. Oregon also allows a capped deduction for federal income taxes paid, one of only six states to do so.
How Oregon Compares
Oregon's top income tax rate of 9.9% compares to Washington at 0% and California at 13.3%. The rate differences can meaningfully impact take-home pay for workers near state borders.
| State | Top Rate | Notes |
|---|---|---|
| Washington | 0% | Washington has an income tax rate of 0%. |
| California | 13.3% | California has an income tax rate of 13.3%. |
| Nevada | 0% | Nevada has an income tax rate of 0%. |
Oregon's income tax rate of 9.9% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Oregon Residents
- 1Oregon's top income tax rate is 9.9% on income over ~$125,000 (single) — one of the highest in the nation — but the state has no sales tax.
- 2The Oregon 'kicker' refund returns money to taxpayers when actual state revenue exceeds the forecast by more than 2%. This has resulted in refunds of $1,000+ per person in some years.
- 3Oregon does not tax Social Security benefits, and offers a retirement income credit for lower-income seniors.
- 4The state's lack of sales tax means that income and property taxes bear a heavier share of the revenue burden — plan accordingly.
- 5Oregon has a separate Statewide Transit Tax of 0.1% on wages (about $1 per $1,000 earned) that funds public transportation expansion, withheld by employers.