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Oregon tax brackets for 2026

Oregon's reviewed 2026 wage schedule gives $5,055.25 of state income tax for the stated $75,000 Single-filer example. The federal income-tax estimate is $7,670; the state schedule and its income basis appear below.

The editable bracket calculator estimates federal income tax only. The state schedule and fixed Single-filer wage example are separate references. For a personal state estimate, use this state’s paycheck calculator linked below and enter fresh eligibility facts. Estimates use reviewed 2026 rules. City taxes and state payroll programs are excluded unless a requested program is separately shown. Household facts are never supplied by the fixed example. This calculation excludes Paid Leave Oregon, Oregon Statewide Transit Tax, Oregon Workers Benefit Fund hours assessment, Metro Supportive Housing Services tax, Multnomah Preschool for All tax, Portland Arts Tax. Pay shown is a subtotal before those deductions, local taxes and other unmodeled charges.

Federal rates: 10% to 37%
Standard deduction: $16,100
Top rate starts above: $640,600

2026 federal tax brackets

Single, after a $16,100 standard deduction
Rate	Taxable income	Base tax
10%	$0 to $12,400	$0
12%	$12,401 to $50,400	$1,240
22%	$50,401 to $105,700	$5,800
24%	$105,701 to $201,775	$17,966
32%	$201,776 to $256,225	$41,024
35%	$256,226 to $640,600	$58,448
37%	Over $640,600	$192,979.25

Tax equals base tax plus the bracket rate on income above the previous bracket’s upper limit. Changing this table does not change the calculator below.

Example for single

$60,000 of taxable income owes $5,800 + 22% × ($60,000 − $50,400) = $7,912.

2026 Oregon ordinary wage tax reference

Filing status follows the reference table above. State is fixed for this page.

Single; reviewed 2026-11-01.

State taxable income after the listed deductions or exemptions.

This is LRO’s published 2026 annual planning schedule, not a claim of DOR adoption or filed-return matching.

Subtract the $2,910 standard deduction and the permitted modeled federal-income-tax subtraction. Its caps step from $8,750 to $7,000/$5,250/$3,500/$1,750 at AGI $125,000/$130,000/$135,000/$140,000 and become zero at $145,000.

The $263 personal credit applies through $100,000 Single AGI. The model rounds final state tax once to cents, half up.

These are ordinary wage schedules. Credits and other rules can change final tax.

The reviewed wage estimate accepts federal adjusted gross income from $30,000 through $200,000.

Single; 2026 Oregon ordinary wage schedule
Taxable income interval	Rate	Ordinary schedule amount
$0 ≤ taxable income ≤ $4,550	4.75%	$0 + 4.75% × (taxable income − $0)
$4,550 < taxable income ≤ $11,400	6.75%	$216 + 6.75% × (taxable income − $4,550)
$11,400 < taxable income ≤ $125,000	8.75%	$679 + 8.75% × (taxable income − $11,400)
$125,000 < taxable income	9.9%	$10,619 + 9.9% × (taxable income − $125,000)

The symbol ≤ includes a boundary; < excludes it. Use the printed base amount plus the rate on taxable income above the lower boundary.

Conditions and limits

Wage estimate conditions

Single, exact age 18–64; ordinary wages from one employer; full-year residence and all work in this state.
Fresh household, credit, charity and contribution facts are required. Unknown or contradictory answers leave personal state tax unavailable.
No earlier federal refund or assessment adjustment changes Oregon taxable income or the subtraction.

Adjusted state income must not exceed $200,000 for that wage estimate.

Personal estimates remain limited to $30,000–$200,000 ordinary wages; a schedule does not expand the supported profile.
LRO published 2026 annual state income-tax planning schedule, report February 3, 2026, printed C2 / physical PDF21.
Excluded: Paid Leave Oregon.
Excluded: Statewide Transit Tax.
Excluded: Workers Benefit Fund hours assessment.
Excluded: Metro Supportive Housing Services tax.
Excluded: Multnomah Preschool for All tax.
Excluded: Portland Arts Tax.
Excluded: all other local taxes.
Excluded: employer withholding.
Excluded: other paycheck deductions and expense-based credits.

Official state sources: Source 1 , Source 2 , Source 3 , Source 4 , Source 5

Find your bracket

Federal marginal rate

22%

Rate on the next dollar of taxable ordinary income.

$0 to $12,40010%

$12,401 to $50,40012%

$50,401 to $105,70022%

$105,701 to $201,77524%

$201,776 to $256,22532%

$256,226 to $640,60035%

$640,601+37%

Effective rate on income: 10.2%
Effective rate on taxable income: 13.0%
Federal income tax: $7,670
Taxable income: $58,900

Oregon income tax

This state estimate is unavailable for the selected profile. Federal results remain available.

State references: Official source 1 , Official source 2 , Official source 3 , Official source 4 , Official source 5

How brackets divide your income

A single filer earning $75,000 has $58,900 of taxable income after the standard deduction. Their federal tax is $7,670, or 10.2% of income.

Fixed $75,000 single-filer example
Slice	Income	Tax
Standard deduction	$16,100	$0
10% bracket	$12,400	$1,240
12% bracket	$38,000	$4,560
22% bracket	$8,500	$1,870

2026 federal tax by income

Standard deduction only; fixed examples
Income	Single	Married jointly	Head of household
$50,000	$3,820	$1,780	$2,748
$75,000	$7,670	$4,640	$5,748
$100,000	$13,170	$7,640	$9,588
$150,000	$24,734	$15,340	$20,991
$250,000	$51,304	$37,468	$46,919

2026 capital gains thresholds

Long-term capital gains and qualified dividends share taxable-income space with ordinary income.

Upper taxable-income limits for the 0% and 15% rates
Filing status	0% up to	15% up to
Single	$49,450	$545,500
Married jointly	$98,900	$613,700
Married separately	$49,450	$306,850
Head of household	$66,200	$579,600

The rate above the 15% threshold is 20%. These ordinary investment rates exclude special asset rates and the separate investment-income surtax.

Estimates apply the supplied reviewed federal rules and basic standard deduction. Credits, itemized deductions and other adjustments can change tax. Reference tables include federal brackets and available state ordinary wage schedules. Any state tax estimate appears separately.

Federal sources: Source 1 , Source 2 , Source 3 , Source 4 , Source 5 , Source 6 , Source 7 , Source 8 , Source 9

Tax bracket questions

Which federal income-tax rates apply in 2026?

The ordinary income rates are 10%, 12%, 22%, 24%, 32%, 35%, 37%. Filing status determines the thresholds, which apply to taxable income after deductions.

Which income uses the 2026 brackets?

These estimates apply to income for tax year 2026. For a calendar-year filer, the return for that income is normally filed in 2027.

Where can I find brackets for 2027?

Check IRS guidance for that tax year. This page uses 2026 brackets and does not estimate a later year by adjusting those thresholds.

How do marginal and effective rates differ?

Your marginal rate is the rate on the next dollar of taxable ordinary income. Your effective rate divides total income tax by income; the results also show that calculation using taxable income as the denominator.

What standard deductions does this 2026 estimate use?

The basic deduction is $16,100 for a single filer, $32,200 for married filing jointly, $16,100 for married filing separately and $24,150 for head of household. Additional deductions based on age or blindness are not included.

Do state brackets match federal brackets?

States set their own rates, deductions and filing rules. This page lists federal brackets and shows a separate state income-tax estimate when one is available for the selected inputs.

Which rates apply to long-term capital gains?

Ordinary long-term capital gains and qualified dividends use 0%, 15% and 20% rates, with thresholds based on filing status and taxable income. Ordinary income uses some of that taxable-income space first; special asset rates and the separate investment-income surtax can also matter.

Are Social Security and Medicare included in my bracket?

Social Security and Medicare are payroll taxes, separate from federal income-tax brackets. The bracket calculator excludes payroll taxes; the paycheck calculator includes them in its take-home estimate.

Which parts of my tax return can change this estimate?

This calculation uses ordinary income and the basic standard deduction. Credits, itemized deductions, age-related deductions and other adjustments can change your final income tax.

Fixed 2026 Oregon example

Amounts use only the stated example inputs
Item	Amount
W-2 wages	$75,000
Federal income tax	$7,670
Oregon income tax	$5,055.25
Income after these income taxes	$62,274.75

Facts used only for this example

Single filer, age 35, with no dependents, no blindness allowance and no one else able to claim the worker as a dependent.
The worker lives in Oregon all year and performs all relevant work there. No other state's tax is included.
No other income, adjustments, credits or itemized deductions apply. Employee 401(k), payroll HSA, health insurance and employer HSA contributions are all zero.
Ordinary wages come from one employer and are covered by Social Security and Medicare. No special tips or overtime deductions apply.
State payroll programs are excluded from this example.
City taxes, other payroll deductions, business taxes, fees and licensing charges are excluded. A zero selected-state personal income-tax amount does not establish zero total state or local tax.
All charitable contributions are zero. No disability, deafness, blindness, military, tribal, treaty, reciprocal-state or other special exemption applies. No federal or other state credits apply beyond the basic allowances expressly included.
No earlier federal refund or assessment adjustment changes Oregon taxable income or the federal-tax subtraction.
LRO published 2026 annual state income-tax planning schedule, report February 3, 2026, printed C2 / physical PDF21.

Changing your calculator inputs changes your estimate. It does not change this fixed example or supply its confirmations to your form.

Oregon income basis and limits

State taxable income after the listed deductions or exemptions.

This is LRO’s published 2026 annual planning schedule, not a claim of DOR adoption or filed-return matching.

The $263 personal credit applies through $100,000 Single AGI. The model rounds final state tax once to cents, half up.

Personal estimates remain limited to $30,000–$200,000 ordinary wages; a schedule does not expand the supported profile.

LRO published 2026 annual state income-tax planning schedule, report February 3, 2026, printed C2 / physical PDF21.

Excluded: Paid Leave Oregon.

Excluded: Statewide Transit Tax.

Excluded: Workers Benefit Fund hours assessment.

Excluded: Metro Supportive Housing Services tax.

Excluded: Multnomah Preschool for All tax.

Excluded: Portland Arts Tax.

Excluded: all other local taxes.

Excluded: employer withholding.

Excluded: other paycheck deductions and expense-based credits.

Oregon questions

How much Oregon income tax is in this wage schedule example?

The stated $75,000 Single-filer example has $5,055.25 of modeled Oregon income tax for 2026. Its household, income and contribution assumptions are listed separately from your editable inputs.

Which 2026 Oregon facts does this page use?

The reference shows the state's income basis, basic allowances, printed wage schedule, official sources and limits. A reference-table choice does not establish personal household facts.

Can I change my inputs without changing the Oregon example?

Yes. Your editable calculator and the fixed worked example use separate inputs. Changing pay, status or permitted shared values updates your estimate; it does not rewrite the fixed example. The state stays fixed for this page.

What can make the full Oregon result unavailable?

A reviewed state schedule is a reference. Personal tax can need household facts, deductions, credits or income outside that schedule. Federal results remain separate; the page does not turn a reference into a confirmed personal estimate.

Which taxes are outside this Oregon page?

How does this Oregon planning method treat my wages?

LRO published 2026 annual state income-tax planning schedule, report February 3, 2026, printed C2 / physical PDF21. This is LRO’s published 2026 annual planning schedule, not a claim of DOR adoption or filed-return matching. Subtract the $2,910 standard deduction and the permitted modeled federal-income-tax subtraction. Its caps step from $8,750 to $7,000/$5,250/$3,500/$1,750 at AGI $125,000/$130,000/$135,000/$140,000 and become zero at $145,000. The $263 personal credit applies through $100,000 Single AGI. The model rounds final state tax once to cents, half up.

Where can I get a personal Oregon wage estimate?

Use this state’s paycheck calculator linked below. The editable bracket calculator shows federal tax only. Your exact tax-return age and every required eligibility answer start unknown. Enter annual retirement, health, employee HSA, employer HSA and charitable contributions separately; this profile requires all five to be zero. Confirm no earlier federal refund or assessment adjustment. Routes and input links do not supply these facts.

Official sources for the 2026 example

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