Oregon State Tax Calculator (2026)

How Oregon taxes income

Oregon charges 4.75% to 9.9%. State tax is a separate calculation from your federal return rather than a share of it — Oregon sets its own schedule and its own definition of taxable income.

• Top marginal rate: 9.9%, reached at $125,000 for a single filer
• Brackets: 4 graduated bands, starting at 4.75%
• Standard deduction: $2,910 single / $5,820 joint
• Personal exemption: Structured as a credit — $256 single, $512 joint, $256 per dependent (not applied here)

Rate figures are as of January 1, 2026 and were checked against Oregon Department of Revenue on 2026-09-28 — the four rates 4.75% to 9.9% against the Oregon Department of Revenue. Oregon can still change them mid-year.

What catches people out in Oregon

• Oregon has 4 brackets for a single filer, running from 4.75% on the first dollar up to 9.9% above $125,000.
• Oregon doubles every bracket floor for joint filers, so a married couple is taxed the same as two single filers on the same combined income and the schedule carries no marriage penalty.
• The Oregon standard deduction is $2,910 for a single filer and $5,820 for a couple filing jointly. It is a separate figure from the federal standard deduction and usually much smaller, so itemising is a decision you make once federally and again for the state.
• Local income taxes are excluded; Oregon's average local rate is 0.18% of AGI, and some Oregon jurisdictions also levy payroll taxes (footnote a). Oregon allows some or all of federal income tax paid to be deducted from state taxable income (footnote b), which is not modelled here. Oregon does not fully index its top bracket (footnote nn), and the personal exemption credit is disallowed entirely above $100,000 of federal AGI for single filers and $200,000 for joint (footnote ee).

What this estimate leaves out

Three things are deliberately outside this calculation, because they change more often than annually and a confident wrong number does real damage on a tax page.

• The personal exemption — Structured as a credit — $256 single, $512 joint, $256 per dependent — is not applied, so the figure runs slightly high.
• Local and city income tax is not included. New York City is the significant one nationally.
• State-specific credits, subtractions and income addbacks are out of scope and can move the result either way.

If you have income in India, Oregon is where treaty relief runs out

States are not parties to the India-US tax treaty, and a state credit for "taxes paid to other jurisdictions" almost always means other US states rather than other countries.

So NRO interest, Indian rental income or a gain on Indian shares can be taxed by Oregon with no credit for the Indian tax deducted at source — even though Form 1116 largely neutralises that same tax federally.

The treatment is not uniform across states, so treat this as the general position rather than as Oregon's confirmed one, and check the credit rules with Oregon Department of Revenue before relying on relief.

Sources

• Tax Foundation — 2026 State Income Tax Rates and Brackets
• Oregon Department of Revenue — the authority for Oregon