Oklahoma Income Tax Rates & Brackets — 2026

Every filing status, as published by Oklahoma Tax Commission. Rates apply to Oklahoma taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 4.5% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Oklahoma subtracts $7,350 of deductions and exemptions, then pays each bracket in turn on $92,650 of taxable income — $3,955 in all, or 3.95% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

• Oklahoma vs Colorado →
• Oklahoma vs Kansas →
• Oklahoma vs Missouri →
• Oklahoma vs Arkansas →
• Oklahoma vs Texas →
• Oklahoma vs New Mexico →

Oklahoma's income tax changed between 2025 and 2026. A single filer on $100,000 owes $258 less than in 2025.

The 2025 rules are kept in full on the Oklahoma 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · H.B. 2764 (2025)

  Six brackets (0.25%-4.75%) replaced with a 0% bracket plus 2.5%, 3.5% and 4.5% rates; top rate cut from 4.75% to 4.5%.

  Oklahoma Tax Commission, Tax Policy Division

How Oklahoma treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

• Retirement benefits exclusion — up to $10,000. Per individual, limited to the amount included in federal AGI, and only for the listed public retirement systems.

Not modelled: Oklahoma's separate exclusion for military retirement is not recorded here.

Source: Oklahoma Tax Commission — Help Center: Individual Income Tax (retrieved 2026-09-04). Compare every state.

How Oklahoma taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Oklahoma capital gain deduction (Schedule 511-A line 12, Form 561) — A full deduction for qualifying gains receiving capital treatment: gains on real or tangible personal property located in Oklahoma owned at least five uninterrupted years; on stock or an ownership interest in an Oklahoma headquartered company, LLC or partnership owned at least two uninterrupted years; or on property sold as part of the sale of all or substantially all the assets of an Oklahoma headquartered business, where the property was owned at least two uninterrupted years.
• Gains on exempt government obligations — The capital gain or loss from the sale of a U.S. Government obligation is exempt, as is the gain on a state or municipal bond where the statute authorising its issuance so provides.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: Whether a gain qualifies for the deduction turns on the asset's Oklahoma location or the company's Oklahoma headquarters and on uninterrupted holding periods of two or five years, none of which this dataset holds.

Source: Oklahoma Tax Commission — 2025 Oklahoma Resident Individual Income Tax Packet (Form 511) — Schedule 511-A, item A12, Oklahoma Capital Gain Deduction (retrieved 2026-09-19). Compare every state.

No Oklahoma city or county levies an individual income or earnings tax.

• ·H.B. 2764 (2025) replaced the six-bracket schedule with a zero-rate bracket plus three rates of 2.5%, 3.5% and 4.5%, effective for tax year 2026.
• ·The first $3,750 of taxable income for single and married-separate filers ($7,500 for joint, head-of-household and surviving-spouse filers) is taxed at 0%.
• ·The top 4.5% rate begins at $7,200 of taxable income for single filers and $14,400 for joint and head-of-household filers.
• ·The standard deduction ($6,350 single / $12,700 joint / $9,350 head of household) is fixed at pre-2018 federal levels and is not indexed.
• ·H.B. 2764 also creates a revenue-trigger mechanism: all rates fall by a further 0.25 percentage point whenever certain revenue-growth conditions certified by the State Board of Equalization are met, a path the legislature describes as leading eventually to repeal of the individual income tax (62 O.S. sec. 34.103).

Capital gains are taxed as ordinary income, but the Oklahoma capital gain deduction remains available: Schedule 511-A line 12 (Form 561) fully deducts qualifying gains on real or tangible personal property located in Oklahoma owned at least five uninterrupted years, on stock or an ownership interest in an Oklahoma headquartered company owned at least two uninterrupted years, and on property sold as part of the sale of substantially all the assets of an Oklahoma headquartered business.