California vs Oregon Income Tax — 2026
A single filer earning $100,000 pays $2,858 less per year in California than in Oregon — $238 a month. California charges $5,055; Oregon charges $7,913.
Why this pair has a page: bordering states.
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | California tax | Oregon tax | Difference |
|---|---|---|---|
| $50,000 | $1,040 | $3,538 | $2,499 less in CA |
| $75,000 | $2,775 | $5,726 | $2,951 less in CA |
| $100,000 | $5,055 | $7,913 | $2,858 less in CA |
| $150,000 | $9,705 | $12,542 | $2,837 less in CA |
| $250,000 | $19,005 | $22,442 | $3,437 less in CA |
| $500,000 | $43,968 | $47,192 | $3,224 less in CA |
| $1,000,000 | $102,982 | $96,692 | $6,289 less in OR |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
How the two systems differ
| California | Oregon | |
|---|---|---|
| Tax structure | Graduated | Graduated |
| Top marginal rate | 13.3% | 9.9% |
| Number of brackets | 9 | 4 |
| Standard deduction (single) | $5,706 | $2,910 |
| Personal exemption | $153 credit | $263 credit |
| Local income taxes | No | Yes |
| Capital gains | ordinary | ordinary |
| Population (2024) | 39,431,263 | 4,272,371 |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
By filing status
| Filing status | California | Oregon | Difference |
|---|---|---|---|
| Single | $5,055 | $7,913 | $2,858 less in CA |
| Married filing jointly | $2,079 | $7,340 | $5,261 less in CA |
| Married filing separately | $5,055 | $7,913 | $2,858 less in CA |
| Head of household | $2,631 | $7,442 | $4,811 less in CA |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, California costs $2,858 less per year than Oregon — $238 a month.
| California2025 brackets | Oregon | Difference | |
|---|---|---|---|
| State income tax | $5,055 | $7,913 | $2,858 |
| Per month | $421 | $659 | $238 |
| Effective rate | 5.05% | 7.91% | 2.86 pts |
| Marginal rate | 9.3% | 8.75% | 0.55 pts |
| Standard deduction | $5,706 | $2,910 | $2,796 |
| Taxable income | $94,294 | $97,090 | $2,796 |
| Tax structure | Graduated | Graduated | |
| Local income taxes | No | Yes |
California: tax year 2025 figures. The California amounts shown here are the 2025 brackets, standard deduction and exemptions, published for 2026 because California has not yet published its 2026 inflation-indexed brackets, standard deduction or exemption credits. The 2026 Form 540-ES instructions confirm the structure for 2026 — nine brackets from 1% to 12.3% plus the 1% Behavioral Health Services Tax above $1,000,000 — and direct taxpayers to the 2025 standard deduction and exemption credit amounts in the meantime. Source: California Franchise Tax Board, 2025 California Tax Rate Schedules (Form 540 booklet), verified .
Local taxes are not included above. Oregon has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.
Full detail: California · Oregon · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.California Franchise Tax BoardState revenue department2026 Instructions for Form 540-ES, Estimated Tax for IndividualsRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Oregon Department of RevenueState revenue departmentOregon Withholding Tax Formulas, 2026 (150-206-436, Rev. 12-31-25)Retrieved · 2026 bracket edges, $2,910/$5,820 standard deductions, $8,750 federal tax subtraction cap and $263 exemption credit.
Figures on this page were last checked against these sources on . Found something wrong? Report it.