Updated October 8, 2026. Quick answer: Oregon’s income tax has four brackets from 4.75% to 9.9%, according to the Department of Revenue’s 2026 Withholding Tax Formulas. For a single filer the 8.75% bracket starts at $11,400 and the 9.9% top rate starts above $125,000. The 2026 standard deduction in that formula is $2,910 for single filers and $5,820 for married filers.
The 2026 Oregon rates
| Single filer, income after deductions | Rate |
|---|---|
| First $4,550 | 4.75% |
| $4,550 to $11,400 | 6.75% |
| $11,400 to $125,000 | 8.75% |
| Over $125,000 | 9.9% |
The 2026 formula prints rates of 0.0475, 0.0675 and 0.0875 for the first three steps, and the department notes that Oregon’s “top tax rate is 9.9 percent”. Married filers use the same rates with the lower edges at $9,100 and $22,800 and the 9.9% rate starting above $250,000. The Department’s 2026 estimated tax publication (OR-ESTIMATE, revised 10-07-25) prints the same edges in its 2026 rate charts: Chart S for single and married filing separately filers, and Chart J for married filing jointly, head of household and qualifying surviving spouse filers. The 2025 return chart prints the top of the schedule as “your tax is $10,627 plus 9.9% of excess over $125,000” for single filers and “your tax is $21,256 plus 9.9% of excess over $250,000” for joint filers, heads of household and surviving spouses.
Standard deduction and exemption credit
| Item | Amount |
|---|---|
| 2026 withholding formula, single | $2,910 |
| 2026 withholding formula, married | $5,820 |
| 2026 estimated tax publication, single or married filing separately | $2,900 |
| 2026 estimated tax publication, head of household | $4,650 |
| 2026 estimated tax publication, married filing jointly or qualifying surviving spouse | $5,800 |
| 2025 return, single | $2,835 |
| 2025 return, married filing jointly | $5,670 |
| 2025 return, head of household | $4,560 |
Oregon also gives a credit for each exemption rather than a deduction. The 2026 withholding formula subtracts $263 per allowance after the tax is figured, and the 2025 return worksheet uses $256 per exemption. The return credit is not allowed once federal adjusted gross income passes $100,000 for single or married filing separately filers, or $200,000 for other statuses. The 2026 estimated tax publication gives a $260 exemption credit for each exemption. The withholding formula uses $2,910 for head of household status.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Oregon taxable income. For a single filer the state tax before any exemption credit is $8,431 (computed): 4.75% of the first $4,550, 6.75% of income between $4,550 and $11,400, and 8.75% of income between $11,400 and $100,000. A married joint filer with the same taxable income would pay $8,112 (computed), because the 4.75% and 6.75% steps are twice as wide.
What this page does not say
The 2026 Oregon tax return instructions were not available when this page was written. The 2026 rates and edges come from the department’s withholding formula and match the rate charts in its 2026 estimated tax publication, whose standard deduction and exemption credit figures are estimates of the indexed amounts. The Oregon statute was not read.
Common mistakes
- Applying 9.9% to all income. It applies only above $125,000 for a single filer.
- Using the single edges for a joint return, which has wider steps.
- Treating the withholding formula’s deduction as the 2026 return deduction. The estimated tax publication prints different figures.
Related: how Oregon taxes retirement income, whether Oregon taxes pensions, how Oregon taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Oregon Department of Revenue, Oregon Withholding Tax Formulas, 150-206-436 (Rev. 12-31-25), effective January 1, 2026: https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf
- Oregon Department of Revenue, 2025 Form OR-40 Instructions, 150-101-040-1 (Rev. 01-29-26): https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf
- Oregon Department of Revenue, 2026 Publication OR-ESTIMATE, Oregon Estimated Income Tax Instructions (150-101-026, Rev. 10-07-25; read October 25, 2026): https://www.oregon.gov/dor/forms/FormsPubs/publication-or-estimate_101-026_2026.pdf
- Oregon Department of Revenue (where later updates appear; no figure on this page comes from it): https://www.oregon.gov/dor
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.