How Oregon taxes your paycheck
Oregon uses a graduated rate schedule with 4 brackets for single filers in 2026. Like the federal system, only the income inside each bracket is taxed at that bracket's rate — moving into a higher bracket never taxes your whole paycheck at the higher rate.
The 2026 standard deduction is $2,910 (single), $5,820 (married filing jointly), $4,700 (head of household).
On exemptions: Oregon grants an exemption CREDIT (not a deduction): $263 per exemption for 2026 (withholding allowance value per ODR). Not available when federal AGI exceeds $100,000 single / $200,000 joint - verify joint threshold against OR-40 instructions.
What’s taken out of a Oregon paycheck
| Taxable income (single) | Marginal rate |
| Up to $4,550 | 4.75% |
| $4,551 – $11,400 | 6.75% |
| $11,401 – $125,000 | 8.75% |
| Over $125,000 | 9.9% |
Single-filer schedule. Married and head-of-household thresholds differ; the calculator below uses the correct schedule for the filing status you pick.
Example: a $75,000 salary in Oregon
On a $75,000 salary as a single filer: federal taxable income is $75,000 − $16,100 = $58,900, giving $7,670 of federal tax. State taxable income is $72,090, giving $5,989 of state tax. FICA takes $4,650 (Social Security) + $1,088 (Medicare) plus $450 in state payroll taxes. Estimated take-home: $55,154 per year ($2,121 per biweekly paycheck).
| Gross salary | $75,000 |
| Federal income tax | −$7,670 |
| State income tax (OR) | −$5,989 |
| Social Security (6.2%) | −$4,650 |
| Medicare (1.45%) | −$1,088 |
| Paid Leave Oregon | −$450 |
| Estimated take-home | $55,154 |
| Effective tax rate | 26.5% |
Single filer, standard deduction, no pre-tax contributions. The interactive calculator above recomputes this for any salary and filing status.
Local income taxes in Oregon
Portland metro has LOCAL INCOME TAXES (not modeled in the statewide engine): (1) Multnomah County Preschool for All tax for 2026: 1.5% on OR taxable income over $125,000 single / $200,000 joint, 3% over $250,000 single / $400,000 joint. The scheduled 0.8-point rate increase was postponed - 2024 board vote moved it from 2026 to 2027, then a unanimous Aug 27, 2026 board vote moved it to Jan 1, 2028 - so it is NOT in...