How your paycheck is taxed in Oregon
A Oregon paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 4.75% to 9.9%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. Oregon has no sales tax. A statewide transit tax of 0.1% is withheld from all wages and is not included here.
Oregon's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Oregon income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Oregon taxable income is wages minus the state standard deduction.
Oregon income tax brackets for 2026
Oregon's 8.75% bracket starts at just $11,050 of taxable income, so most workers face one of the highest state marginal rates in the country. Figures are 2025; 2026 indexing is not applied. Brackets apply to Oregon taxable income, which is wages after the $2,835 (single) or $5,670 (joint) standard deduction.
| Rate | Single taxable income |
|---|---|
| 4.75% | $0 to $4,400 |
| 6.75% | $4,400 to $11,050 |
| 8.75% | $11,050 to $125,000 |
| 9.9% | Over $125,000 |
| Rate | Married filing jointly taxable income |
|---|---|
| 4.75% | $0 to $8,800 |
| 6.75% | $8,800 to $22,100 |
| 8.75% | $22,100 to $250,000 |
| 9.9% | Over $250,000 |
Local taxes in Oregon
In the Portland metro area, the Supportive Housing Services tax (1% on income over $125,000 single / $200,000 joint) and Multnomah County Preschool for All tax (1.5% to 3% over the same thresholds) also apply. Local taxes are not included in the estimate above; check your pay stub for a city or county line and subtract it from the net pay shown.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Oregon rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Oregon tax on $72,165 of state taxable income is $6,005.44. Net pay is $55,587.06 a year, or $2,137.96 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Oregon tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $3,818 | $38,537 | $1,482.19 |
| $75,000 | $7,670 | $4,650 | $1,088 | $6,005 | $55,587 | $2,137.96 |
| $100,000 | $13,170 | $6,200 | $1,450 | $8,193 | $70,987 | $2,730.27 |
Effective total tax rates in these examples run from 22.9% at $50,000 to 29% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and Oregon's joint brackets are wider too.
How the Oregon brackets apply to $75,000
State taxable income for the single $75,000 example is $72,165. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (8.75%) is higher than the average rate on all wages (8.01%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 4.75% | $4,400 | $209.00 |
| 6.75% | $6,650 | $448.88 |
| 8.75% | $61,115 | $5,347.56 |
| Total Oregon tax | $6,005.44 |
Hourly pay in Oregon
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Oregon tax $59.29, leaving $625.44 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Oregon tax is $5,448.38 instead of $6,005.44. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $59,174.13 a year, or $2,275.93 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.