Oregon Income Tax Rates 2025
Oregon has a progressive income tax system with 4 brackets and rates ranging from 4.75% to 9.9%. Oregon has one of the highest top marginal rates in the country but notably has no state sales tax, making income tax its primary revenue source.
Tax Type
Progressive
Rate Range
4.75% – 9.9%
Brackets
4
2025 Tax 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% |
How It Works
Oregon's progressive tax applies marginal rates to each bracket of income. Because Oregon has no sales tax, the state relies heavily on income tax revenue. Oregon allows a deduction for federal income taxes paid (with limits) and offers a standard or itemized deduction. Social Security benefits are not taxed at the state level.