Oregon income tax at a glance

Oregon tax brackets (single filers)

Source: Oregon Withholding Tax Formulas 150-206-436 (Rev. 12-31-25), read verbatim from the official oregon.gov PDF. Oregon method: BASE = wages - federal income tax withheld (capped at $8,750) - Oregon standard deduction ($2,910 single/MFS, $5,820 married/HoH), then a graduated schedule, minus a $263 exemption CREDIT per allowance. Modeled with the engine's deductFederalTax (subtracts computed federal tax) + deductFederalTaxCap ($8,750) + standardDeduction + brackets + taxCredits ($263/allowance = per dependent here). Unified brackets (the >$50,000 schedule, which equals the <=$50,000 schedule for the shared range): single/MFS 4.75% to $4,550, 6.75% to $11,400, 8.75% to $125,000, 9.9% above; married/HoH 4.75% to $9,100, 6.75% to $22,800, 8.75% to $250,000, 9.9% above. LIMITATIONS (documented): (1) for annual wages <=$50,000 Oregon's formula adds a $263 base constant (which cancels for a 1-allowance filer) - not modeled, so very low earners with 0 allowances are ~$263 low; (2) the $8,750 federal-tax-subtraction cap phases DOWN above $125k (single)/$250k (married) and the $263 allowance credit drops to 0 above $100k (single)/$200k (married) - not modeled, affecting only high earners; (3) Oregon personal allowances (OR-W-4) beyond dependents are not auto-applied - a filer claiming allowances withholds $263 less each. Exact for the common >$50k, 0-dependent case. Supplemental wages 8%. PAID LEAVE OREGON (mandatory): 2026 total contribution 1% of wages up to $184,500; employees pay 60% = 0.6% (paidleave.oregon.gov; employers <25 employees owe no employer share but the employee share is unchanged). OR STATEWIDE TRANSIT TAX: 0.1% of ALL Oregon wages, NO cap, employee-paid (OR DOR; Measure 120 rate increase FAILED May 2026 — rate remains 0.1%). Two separate line items, never blended.