Oregon Tax Brackets 2026
Oregon state income tax rates for tax year 2026 — 4 progressive brackets from 4.75% to 9.9%, with separate thresholds for single filers and married filing jointly.
Tax year
2026
Type
Progressive
Rate range
4.75%–9.9%
Brackets
4
Oregon state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $4,090 | 8.18% | $3,805 | 7.61% |
| $75,000 | $6,278 | 8.37% | $5,993 | 7.99% |
| $100,000 | $8,465 | 8.46% | $8,180 | 8.18% |
| $150,000 | $13,128 | 8.75% | $12,555 | 8.37% |
| $250,000 | $23,028 | 9.21% | $21,305 | 8.52% |
| $500,000 | $47,778 | 9.56% | $46,055 | 9.21% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $4,050 | 4.75% |
| $4,050 – $10,200 | 6.75% |
| $10,200 – $125,000 | 8.75% |
| Over $125,000 | 9.9% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $8,100 | 4.75% |
| $8,100 – $20,400 | 6.75% |
| $20,400 – $250,000 | 8.75% |
| Over $250,000 | 9.9% |
About Oregon's rates
Oregon has one of the highest top marginal state income tax rates in the U.S. at 9.9%, kicking in at just $125,000 of taxable income for single filers. The state has no general sales tax, making the income tax the primary source of state revenue. This means Oregon's brackets and rates directly affect purchasing power — your take-home pay goes further on everyday purchases, but the income tax bite is larger than in states with both income and sales taxes.
Planning note
Oregon's top bracket threshold is unusually low ($125,000 single), so many dual-income households and professionals reach the 9.9% rate quickly. If you're near retirement or considering a move to Washington (no income tax), bracket timing matters for Roth conversions, business sales, and bonus income. Oregon also allows a limited deduction for federal income taxes paid.
View 2025 Oregon tax brackets for comparison.
Frequently asked questions
What are the Oregon tax brackets for 2026?
Oregon has 4 progressive brackets for 2026, ranging from 4.75% on the lowest bracket up to 9.9% on income above $125,000 (single filer). See the full table above for every rate and threshold.
What is the top Oregon income tax rate in 2026?
9.9%, applied to taxable income above $125,000 for single filers ($250,000 for married filing jointly).
How much Oregon state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $8,465 in Oregon state income tax for 2026 — an effective rate of 8.46%. Married filing jointly with the same income owes $8,180 (8.18% effective). Federal tax is separate.
Are Oregon 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the Oregon bracket thresholds in effect for tax year 2026.
Does Oregon have a sales tax?
No. Oregon is one of five states with no general sales tax (along with Alaska, Delaware, Montana, and New Hampshire). This means the income tax carries more weight in Oregon's overall tax burden — but it also means your take-home pay stretches further on everyday purchases. When comparing Oregon to neighboring Washington or California, model both the income tax and sales tax burden together.
Explore more Oregon tax info
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