Self-Employment Tax for Oregon (2026)
Oregon (OR) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
9.9%
Combined S E + State Rate
25.2%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Oregon
This calculator estimates your total self-employment tax in Oregon, including the federal 15.3% SE tax and Oregon's state income tax. Enter your net SE income to see your liability.
Oregon Overview
Self-employed workers in Oregon pay the federal 15.3% SE tax plus state income tax at up to 9.9%, for a combined burden of approximately 25.2%. Self-employed workers in Oregon pay the 0.1% statewide transit tax and Paid Leave Oregon contributions (1% of wages, split employer/employee). No sales tax provides some relief.
How Oregon Compares
Oregon's combined SE burden of 25.2% compares to Washington at 15.3% and California at 28.6%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| Washington | 0% | Washington has a state income tax on SE income rate of 0%. |
| California | 13.3% | California has a state income tax on SE income rate of 13.3%. |
| Nevada | 0% | Nevada has a state income tax on SE income rate of 0%. |
Oregon's state income tax on SE income rate of 9.9% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Oregon Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Oregon adds state income tax at up to 9.9% on self-employment income, for a combined rate of about 25.2%.
- 3Self-employed workers in Oregon pay the 0.1% statewide transit tax and Paid Leave Oregon contributions (1% of wages, split employer/employee). No sales tax provides some relief.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.