Filing and paying Oregon income tax
- Return
- Form OR-40 for full-year residents, due April 15.
- Withholding
- Oregon uses its own Form OR-W-4. Without any withholding certificate, employers must withhold 8% of wages.
- Portland-area taxes
- Metro and Multnomah County personal income taxes are filed with the City of Portland Revenue Division; employers must withhold them for Metro residents earning $200,000 or more unless the employee opts out.
To see how Oregon sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Oregon Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Oregon |
|---|---|---|---|
| Oregon (here) | $7,148 | $20,318 | — |
| Washington | $0 | $13,170 | -$7,148 |
| Idaho | $4,202 | $17,372 | -$2,946 |
| Nevada | $0 | $13,170 | -$7,148 |
| California | $5,055 | $18,225 | -$2,093 |
A negative "vs." figure means that state collects less total income tax than Oregon. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Oregon state income tax rate for 2026?
Oregon state income tax for 2026 ranges from 4.75% on the lowest bracket to 9.9% on income above $125,000 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.
How much income tax will I pay in Oregon on a $100,000 salary?
For a single filer earning $100,000 in Oregon in 2026, expect approximately $13,170 in federal income tax and $7,148 in Oregon state income tax — for a total income tax of about $20,318, an effective rate of 20.3%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
How much is the Oregon kicker on 2025 returns?
9.863% of your 2024 Oregon income tax before credits. It is a refundable credit on your 2025 return, not a check, and you must have filed for 2024 to receive it.
Can I deduct federal income tax in Oregon?
Yes, up to $8,750 for 2026. The limit phases out between $125,000 and $145,000 of income for single filers and $250,000 and $290,000 for joint filers.
What are Oregon's tax brackets for 2026?
For single filers: 4.75% up to $4,550, 6.75% up to $11,400, 8.75% up to $125,000, and 9.9% above.
Who pays the Portland Preschool for All tax?
Multnomah County's Preschool for All tax is 1.5% of county taxable income above $125,000 single or $200,000 joint, plus 1.5% more above $250,000 or $400,000.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.