Updated October 8, 2026. Quick answer: Oklahoma’s income tax for 2026 has four steps: 0% on the first $3,750, 2.5% on the next $1,150, 3.5% on the next $2,300 and 4.5% on the rest for single filers and married filing separately, according to enrolled House Bill 2764. Joint filers, surviving spouses and heads of household use $7,500, $2,300 and $4,600 for the first three steps.
The 2026 Oklahoma rates
| Single or married filing separately | Rate |
|---|---|
| First $3,750 | 0% |
| Next $1,150 (to $4,900) | 2.5% |
| Next $2,300 (to $7,200) | 3.5% |
| Over $7,200 | 4.5% |
| Married filing jointly, surviving spouse or head of household | Rate |
|---|---|
| First $7,500 | 0% |
| Next $2,300 (to $9,800) | 2.5% |
| Next $4,600 (to $14,400) | 3.5% |
| Over $14,400 | 4.5% |
The act sets the single schedule as “0% tax on first $3,750.00 or part thereof” and ends it with “4.5% tax on the remainder”. The same act allows each rate to fall by 0.25 percentage point if the State Board of Equalization certifies a revenue test, so the rates can change in later years.
Exemption and standard deduction
| Item | Amount |
|---|---|
| Personal exemption per allowance, 2026 withholding | $1,000 |
| Standard deduction, 2025 single or married filing separately | $6,350 |
| Standard deduction, 2025 head of household | $9,350 |
| Standard deduction, 2025 married filing jointly | $12,700 |
The Tax Commission’s 2026 withholding tables base each allowance on a “personal exemption amount of $1,000.00”. The 2025 resident packet says “your Oklahoma standard deduction is $6,350” for a single filer. No 2026 return standard deduction appears in the documents read, so the deduction amounts above are the 2025 figures.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Oklahoma taxable income. For a single filer the tax is $4,285.25 (computed): 2.5% of the $1,150 step, 3.5% of the $2,300 step and 4.5% of everything above $7,200. A joint filer would owe $4,070.50 (computed) on the same taxable amount, using the $7,500, $2,300 and $4,600 steps.
What this page does not say
The 2026 Form 511 instructions had not been published when this page was written, so the 2026 standard deduction for returns is pending and the amounts shown are 2025 figures. Whether any rate reduction has been certified was not checked.
Common mistakes
- Applying 4.5% to the first dollar. The first $3,750 is taxed at 0% for a single filer.
- Using the single steps for a joint or head of household return. Those filers use $7,500, $2,300 and $4,600.
- Treating the 2025 standard deduction as a confirmed 2026 amount.
Related: how Oklahoma taxes retirement income, whether Oklahoma taxes pensions, how Oklahoma taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Oklahoma Legislature, Enrolled House Bill 2764 (68 O.S. section 2355 rates for tax year 2026): https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF
- Oklahoma Tax Commission, Packet OW-2, 2026 Oklahoma Income Tax Withholding Tables (revised 11-2025): https://www.oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf
- Oklahoma Tax Commission, 2025 Oklahoma Resident Individual Income Tax Forms and Instructions (Form 511 packet): https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/511-Pkt.pdf
- Oklahoma Tax Commission (where later updates appear; no figure on this page comes from it): https://oklahoma.gov/tax.html
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.