How to Use Oregon Income Tax Calculator Online
Individual income tax in Oregon is administered by the Oregon Department of Revenue (DOR) on Form OR-40. Oregon operates a progressive 4-bracket income tax structure with marginal rates of 4.75%, 6.75%, 8.75%, and a top statutory rate of 9.90% on taxable income exceeding $125,000 for single filers ($250,000 for married couples). While Oregon has 0% state sales tax, taxpayers must navigate unique state payroll deductions, including the Federal Income Tax Subtraction (up to $7,800), Paid Leave Oregon (0.60%), the Statewide Transit Tax (0.10%), and regional high-earner surtaxes in the Portland metropolitan area (Metro SHS and Multnomah County Preschool for All). Try & Tool's Oregon Income Tax Calculator computes your exact DOR state liability, local Portland surtaxes, Paid Leave Oregon withholdings, federal taxes, FICA, and net take-home pay across 5 verified tax years (2022 to 2026).
Enter Gross Salary or Hourly Compensation
Input your gross annual salary or hourly/monthly wage rate and select your pay period (Weekly, Bi-Weekly, Semi-Monthly, Monthly, or Annual).
Select Tax Filing Year & Status
Choose tax years 2022 through 2026 and select your filing status (Single, Married Filing Jointly, Married Filing Separately, or Head of Household) to apply Oregon standard deductions and personal exemption credits.
Review Federal Tax Subtraction & State Payroll Taxes
The engine automatically computes your Oregon Federal Tax Subtraction (up to $7,800), Paid Leave Oregon contribution (0.60%), Statewide Transit Tax (0.10%), and statutory FICA taxes (6.2% Social Security and 1.45% Medicare).
Account for Portland Metro (SHS) & Multnomah (PFA) Surtaxes
If working or residing in the Portland area, include Metro SHS (1.0%) and Multnomah County PFA (1.5% to 3.0%) surtaxes to calculate your complete net take-home paycheck.
1. Oregon's 4 Progressive State Income Tax Brackets (4.75% to 9.90%)
Oregon taxes personal income through four progressive brackets administered on Form OR-40, adjusted annually for inflation:
- 4.75% Bracket: Taxable income up to ~$4,300 for Single filers (~$8,600 Married Filing Jointly).
- 6.75% Bracket: Taxable income between ~$4,300 and ~$10,800 (~$8,600 to ~$21,600 MFJ).
- 8.75% Bracket: Taxable income between ~$10,800 and $125,000 ($21,600 to $250,000 MFJ).
- 9.90% Top Bracket: Taxable income exceeding $125,000 for Single / $250,000 for Married Filing Jointly.
- Inflation Indexing: Oregon adjusts bracket cutoffs and standard deduction limits annually to prevent bracket creep.
2. The Oregon Federal Income Tax Subtraction (Up to $7,800)
Oregon is one of a handful of states allowing taxpayers to deduct federal income taxes paid from their state taxable base:
- Maximum Deduction: Up to $7,800 for Single and Married Filing Jointly taxpayers ($3,900 for Married Filing Separately).
- Income Phaseout: The federal tax subtraction phases out for taxpayers with Federal AGI over $125,000 (Single) or $250,000 (MFJ).
- Direct Tax Savings: Reduces Oregon state taxable income by up to $7,800, providing hundreds of dollars in net state tax relief for middle-income households.
3. Statewide Payroll Taxes: Paid Leave Oregon & Transit Tax
All Oregon employees are subject to two mandatory statewide payroll withholdings in addition to standard income taxes:
- Paid Leave Oregon (PLO - 0.60%): Employee contribution of 0.60% of gross wages up to the federal Social Security wage cap ($176,100), providing 12 weeks of paid family, medical, and safe leave.
- Statewide Transit Tax (STT - 0.10%): Mandatory 0.10% ($1 per $1,000 of wages) withholding on all wages earned in Oregon, funding public transit systems.
- FICA Taxes: 6.2% Social Security (up to $176,100 cap) and 1.45% Medicare (+ 0.9% high-earner surtax above $200k/$250k).
4. Portland Metro & Multnomah County High-Earner Surtaxes
High-income earners living or working in the Portland tri-county metropolitan area are subject to voter-approved local income taxes:
- Metro Supportive Housing Services (SHS) Tax: 1.0% tax on taxable income over $125,000 (Single) or $200,000 (MFJ) within Metro district boundaries (Clackamas, Multnomah, Washington counties).
- Multnomah County Preschool for All (PFA) Tax: 1.5% tax on taxable income over $125,000 (Single) / $200,000 (MFJ), increasing to 3.0% on taxable income over $250,000 (Single) / $400,000 (MFJ).
- Combined Marginal Burden: A top earner in Portland can face an aggregate state and local marginal rate of 13.90% or higher.
5. Oregon vs. West Coast & Pacific Northwest Multi-State Comparison
Comparing Oregon's take-home pay and tax structure against neighboring Western states:
- vs. Washington (0% Income Tax): Washington has no individual income tax (0% state tax) and 6.5%+ sales tax, compared to Oregon's 9.9% top rate and 0% sales tax.
- vs. California (Up to 13.3% + 1.2% SDI): California has higher top marginal brackets and high sales taxes, making Oregon more affordable for middle earners.
- vs. Idaho (5.695% Flat): Idaho operates a flat 5.695% income tax with a 6% sales tax, offering lower income taxes for high earners.
- vs. Nevada (0% State Tax): Nevada levies zero individual state income tax and no sales tax on food.
Oregon vs. West Coast States Take-Home Pay Matrix ($100,000 Salary)
| State | State Tax Structure | Est. State & Local Tax | Est. Federal & FICA Tax | Total Net Take-Home Pay | Difference vs Oregon |
|---|---|---|---|---|---|
| Oregon (OR - Statewide Standard) | 4.75% - 9.90% + PLO/STT | $6,420 | $21,810 | $71,770 | Baseline ($0) |
| Oregon (OR - Portland / Multnomah) | State + Metro SHS / PFA | $6,420 | $21,810 | $71,770 | $0 (Under $125k Surtax Cap) |
| Washington (WA) | 0.0% State Income Tax | $0 | $21,810 | $78,190 | +$6,420 in WA |
| California (CA) | Graduated up to 9.30% + SDI | $5,240 | $21,810 | $72,950 | +$1,180 in CA |
| Idaho (ID) | 5.695% Flat Rate | $4,940 | $21,810 | $73,250 | +$1,480 in ID |
| Nevada (NV) | 0.0% State Income Tax | $0 | $21,810 | $78,190 | +$6,420 in NV |