California vs Oregon Income Tax — 2026
California has 10 rates from 1% to 13.3%, including a surtax above $1,000,000; Oregon has 4 rates from 4.75% to 9.9%.
California allows a $5,900 standard deduction and a $158 personal exemption credit for a single filer; Oregon allows a $2,910 standard deduction, a $263 personal exemption credit and a deduction for federal income tax for a single filer.
Oregon also has local income taxes in some places; California has none.
A single filer earning $100,000 pays $2,237 less per year in California than in Oregon — $186 a month. California charges $4,911; Oregon charges $7,148.
How the two systems differ
| California | Oregon | |
|---|---|---|
| Tax structure | Graduated | Graduated |
| Top rate (any income) | 13.3% | 9.9% |
| Number of brackets | 10 | 4 |
| Standard deduction (single) | $5,900 | $2,910 |
| Personal exemption | $158 credit | $263 credit |
| Local income taxes | No | Yes |
| Capital gains | Taxed as ordinary income | Taxed as ordinary income |
| Population (2024) | 39,431,263 | 4,272,371 |
More on California and Oregon
- Moving from California to Oregon — 31,500 people made this move in the latest Census year.
- California top rate since 2021 · Oregon top rate since 2021
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | California tax | Oregon tax | Difference |
|---|---|---|---|
| $50,000 | $973 | $3,204 | $2,231 less in CA |
| $75,000 | $2,665 | $5,055 | $2,390 less in CA |
| $100,000 | $4,911 | $7,148 | $2,237 less in CA |
| $150,000 | $9,561 | $12,805 | $3,245 less in CA |
| $250,000 | $18,861 | $22,705 | $3,845 less in CA |
| $500,000 | $43,543 | $47,455 | $3,913 less in CA |
| $1,000,000 | $102,301 | $96,955 | $5,346 less in OR |
By filing status
| Filing status | California | Oregon | Difference |
|---|---|---|---|
| Single | $4,911 | $7,148 | $2,237 less in CA |
| Married filing jointly | $1,946 | $6,671 | $4,725 less in CA |
| Married filing separately | $4,911 | $7,531 | $2,620 less in CA |
| Head of household | $2,449 | $6,677 | $4,228 less in CA |
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 $2,237 less per year than Oregon — $186 a month.
| California | Oregon | Difference | |
|---|---|---|---|
| State income tax | $4,911 | $7,148 | $2,237 |
| Per month | $409 | $596 | $186 |
| Effective rate | 4.91% | 7.15% | 2.24 pts |
| Marginal rate | 9.3% | 8.75% | 0.55 pts |
| Standard deduction | $5,900 | $2,910 | $2,990 |
| Taxable income | $94,100 | $88,340 | $5,760 |
| Tax structure | Graduated | Graduated | |
| Local income taxes | No | Yes |
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 departmentTax News, October 2026 — 2026 IndexingRetrieved
- 2.Tax FoundationResearch organization (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.