Updated September 5, 2026. Quick answer: No. Oregon subtracts all federally taxable Social Security and Tier 1 railroad retirement benefits, with no income limit.
The state’s income tax schedule: the Oregon tax brackets for 2026.
More on Oregon: How Much Does a Will Cost in Oregon? and Intestate Succession in Oregon.
Related state retirement tax guides: Oregon to Florida Retirement Taxes.
Confidence note: high. This page is scoped to Social Security taxation specifically. For the state’s full retirement-tax picture (pensions, tax rates, estate and probate), see how Oregon taxes retirement income generally.
How Oregon taxes Social Security benefits
| State personal income tax | Yes |
|---|---|
| Social Security treatment | Not taxed |
| How it works | ORS 316.054 subtracts “any Social Security benefits … included in gross income for federal income tax purposes under section 86 of the Internal Revenue Code,” without an income threshold or phase-out. |
| Income threshold / phase-out | No income threshold or age test; full exemption at every income level. |
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How our partner relationships workFigures verified against Oregon Revised Statutes chapter 316 (ORS 316.054, 2025 Edition) on September 29, 2026.
Statute and sources
Governing citation: ORS 316.054.
Read September 5, 2026.
Related: how Oregon taxes retirement income generally · does Oregon tax Roth conversions? · Roth conversion taxes, all 51 jurisdictions.
General information drawn from each state’s own published statutes and revenue-department guidance, not legal, tax or financial advice. Figures and exemption amounts are current as of the date in the quick answer, are set by state law, and can change by future legislation; any pending bill named on this page is not yet law. This page cannot see your own return, which governs. We are not a law firm, a tax adviser, or a fiduciary, and this is not personalized advice.