Home / Tax by State / Oregon Oregon Income Tax Rates 2025 Oregon has a progressive income tax system with 4 brackets and rates ranging from 4.75% to 9.9%. Oregon has one of the highest top marginal rates in the country but notably has no state sales tax, making income tax its primary revenue source.
Calculate your full tax picture Oregon is only part of the equation — federal taxes apply too.
State Tax Ranking #51 of 51 High tax burden at $75,000 income
At $75,000 income (single filer), Oregon ranks
#51 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from Oregon →
Tax at Different Income Levels
Income State Tax Effective Rate Take-Home $50,000 $3,222 6.44% $42,903 $75,000 $5,053 6.74% $61,992 $100,000 $7,192 7.19% $79,353 $150,000 $12,822 8.55% $112,111 $200,000 $17,772 8.89% $145,161
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
2025 Tax Brackets — Single Filer
Taxable Income Rate $0 – $4,400 4.75% $4,400 – $11,100 6.75% $11,100 – $125,000 8.75% Over $125,000 9.9%
2025 Tax Brackets — Married Filing Jointly
Taxable Income Rate $0 – $8,800 4.75% $8,800 – $22,200 6.75% $22,200 – $250,000 8.75% Over $250,000 9.9%
Tax Overview This state uses a progressive income tax system with multiple brackets, similar to the federal system. Only the income within each bracket is taxed at that rate, so your effective state rate is lower than the top bracket. Tax planning strategies include maximizing pre-tax retirement contributions to reduce state-taxable income.
Tax Planning Tip
In a progressive-bracket state, pre-tax 401(k) and HSA contributions reduce your state tax bill along with federal tax. If you are near a bracket boundary, an additional contribution can drop you into a lower state bracket.
Oregon's progressive tax applies marginal rates to each bracket of income. Because Oregon has no sales tax, the state relies heavily on income tax revenue. Oregon allows a deduction for federal income taxes paid (with limits) and offers a standard or itemized deduction. Social Security benefits are not taxed at the state level.
Property Tax & Cost of Living Property Tax Rate
0.90%
$4,320/yr on $480,000 home
Cost of Living Index
103.4
3.4000000000000057% above national average
Median Home Value
$480,000
Housing index: 108.6 (avg = 100)
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities by state (2024, all items; national average = 100).
Frequently asked questions What is Oregon's income tax rate in 2025? Oregon has a progressive income tax with 4 brackets ranging from 4.75% to 9.9%. Your effective rate depends on your total taxable income.
Does Oregon tax Social Security benefits? Oregon does not tax Social Security benefits at the state level.
Related Calculators State Income Tax All 50-state brackets, credits, deductions for your filing status
Paycheck Calculator Federal, state, FICA withholding, net take-home, W-4 alignment
Federal Income Tax Calculator 10–37% brackets, $16,100 standard deduction, progressive calculation
Multi-State Tax Calculator Multiple state income allocations, residency, part-year nonresidents
Property Tax Calculator State property taxes, $40,000 SALT cap, deduction impact
Tax Burden by Income Effective tax rate, marginal rate, cumulative federal + state tax
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Last updated October 27, 2026 · Tax year 2025 & 2026
This tool is general information only, not financial advice.
Sources & last verified Each figure below was checked against the official source on the date shown.
Oregon individual income tax brackets, single and married filing separately (Chart S), 2025 (the two upper bracket rates and the top threshold) Oregon Department of Revenue · verified Oct 13, 2026
“… income is $50,000 or more but not over $125,000.....your tax is $4,065 plus 8.75% of excess over $50,000 If your taxable income is over $125,000..................................................... your tax is …”
Oregon individual income tax brackets, married filing jointly, head of household and qualifying surviving spouse (Chart J), 2025 (the two upper bracket rates and the top threshold) Oregon Department of Revenue · verified Oct 13, 2026
“… income is $50,000 or more but not over $250,000..... your tax is $3,756 plus 8.75% of excess over $50,000 If your taxable income is over $250,000.....................................................your tax is $21,256 …”
Oregon has no general sales or use/transaction tax (Oregon DOR) Oregon Department of Revenue · verified Oct 18, 2026
“Oregon doesn't have a general sales or use/transaction tax.”
Oregon individual income tax brackets, single and married filing separately, 2026 Oregon Department of Revenue · verified Sep 26, 2026
“… tax rate chart J $5,312 Personal exemption credit ($260 x 5) $1,300 Not over $4,550 4.75% of taxable income Political contribution credit $100 Over $4,550 but not over $216 plus 6.75% of excess Total Oregon tax …”
Oregon standard deduction, exemption credit and federal-tax-subtraction cap, 2026 Oregon Department of Revenue · verified Oct 3, 2026
“… 2025 federal return and schedules, their 2025 — Personal exemption credit: $260 Oregon return and indexed Oregon figures, and the estimated — Federal tax subtraction: $0 to $8,750 tax worksheet to find their …”
Oregon lower bracket ceilings, single and married filing separately, 2025 (OR-17 marginal tax rates table, 2025 column) Oregon Department of Revenue · verified Oct 13, 2026
“First $4,400”
Oregon 6.75% bracket, single and married filing separately, 2025 (OR-17 marginal tax rates table, 2025 column) Oregon Department of Revenue · verified Oct 13, 2026
“$4,401–$11,100”
Oregon lower bracket ceilings, married filing jointly, head of household and qualifying surviving spouse, 2025 (OR-17 marginal tax rates table, 2025 column) Oregon Department of Revenue · verified Oct 13, 2026
“First $8,800”
Oregon 6.75% bracket, married filing jointly, head of household and qualifying surviving spouse, 2025 (OR-17 marginal tax rates table, 2025 column) Oregon Department of Revenue · verified Oct 13, 2026
“$8,801–$22,200”
Oregon: head of household uses tax column J (married filing jointly), 2025 Oregon Department of Revenue · verified Oct 3, 2026
“Use column J if you are: S J Use column S if you are: • Married filing jointly. • Single. for Form OR-40 • Head of household.”
Oregon head-of-household standard deduction (OR-40 Table 5), 2025 Oregon Department of Revenue · verified Oct 3, 2026
“Head of household $4,560”
Oregon exemption-credit AGI cliff by filing status (head of household on the $200,000 side) Oregon Department of Revenue · verified Oct 3, 2026
“The exemption credit is $0 if your federal AGI is over $100,000 and your filing status is Single or Married filing separately, or over $200,000 if your filing”
Oregon federal tax liability subtraction, head of household row (OR-40 Table 4), 2025 Oregon Department of Revenue · verified Oct 3, 2026
“0 $250,000 $8,500 Married filing credit (Form 1040, Schedule 2, jointly; or $250,000 $260,000 $6,800 line 1a). Head of $260,000 $270,000 $5,100 3. Line 1 minus line 2. (If less than 0, 3. household; or $270,000 $280,000 …”
Oregon federal tax liability subtraction cap for married filing separately (OR-40 Table 4), 2025 Oregon Department of Revenue · verified Oct 3, 2026
“Line 12: Enter the smaller of line 10 or line 11. This is 0 $125,000 $4,250”
Oregon standard deduction add-on per age-65 box (OR-40 line 17): $1,200 single/HoH, $1,000 all others, 2025 Oregon Department of Revenue · verified Oct 25, 2026
“$1,200 if single or head of household filing status; or manent resident status. Your standard deduction is $0, • $1,000 for all other filers.”
Oregon additional standard deduction is flat in statute (ORS 316.695(7)), so 2026 keeps the 2025 amounts oregonlegislature.gov · verified Oct 30, 2026
“In the case of an individual who is not married and is not a surviving spouse, paragraphs (a) and (b) of this subsection shall be applied by substituting”
Oregon standard deduction add-on per blind box (OR-40 line 17): $1,200 single/HoH, $1,000 all others, 2025 Oregon Department of Revenue · verified Oct 30, 2026
“or your spouse turned age 65 by January 1, 2026, or were blind at the end of the tax year, you're entitled to a larger standard deduction.”
Oregon additional standard deduction for blindness, flat in statute (ORS 316.695(7)(b); (c) substitutes $1,200 for unmarried filers) oregonlegislature.gov · verified Oct 30, 2026
“(b) The taxpayer shall be entitled to an additional amount, as referred to in subsection (1)(c)(A) and (D) of this section, of $1,000: (A) For the taxpayer if the taxpayer is blind at the close of the tax year”
Federal income tax brackets, single, 2025 IRS · verified Oct 11, 2026
“… Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $11,925 10% of the taxable income Over $11,925 but $1,192.50 plus 12% of not over $48,475 the excess over $11,925 Over $48,475 but …”
Basic standard deduction by filing status, 2025 (as increased by OBBBA §70102) IRS · verified Oct 11, 2026
“• Single or married filing separately—$15,750 • Married filing jointly—$31,500.......................... 3. • Head of household—$23,625”
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