Oregon Income Tax Rates & Brackets — 2026

Every filing status, as published by Oregon Department of Revenue. Rates apply to Oregon taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 9.9% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Oregon subtracts $2,910 of deductions and exemptions, then pays each bracket in turn on $97,090 of taxable income — $7,913 in all, or 7.91% 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.

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Oregon's income tax changed between 2025 and 2026. A single filer on $100,000 owes $23 less than in 2025.

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

• ≈IndexingEffective 2026-01-01

  Bracket edges, standard deduction, federal tax subtraction cap ($8,750) and exemption credit ($263) were indexed for 2026; rates remain 4.75%/6.75%/8.75%/9.9%.

  Oregon Department of Revenue

• ◆StructuralEffective 2026-01-01

  The Metro Supportive Housing Services tax exemption thresholds became inflation-adjusted for the first time, rising to $128,000 (single) and $205,000 (joint).

  City of Portland Revenue Division

How Oregon 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 income credit, from age 62, income limit $22,500. Requires age 62 or older, household income below the limit, Social Security and Tier 1 Railroad Retirement below $7,500 ($15,000 joint), and retirement income taxed by Oregon.

Not modelled: The amount of the retirement income credit is not recorded here.

Source: Oregon Department of Revenue — Oregon subtractions (retrieved 2026-09-04). Compare every state.

How Oregon 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

• Farm liquidation long-term capital gain tax rate (ORS 316.045) — A reduced rate on net long-term capital gain from capital assets used in farming activities. The sale must end all of the taxpayer's ownership interests in a farming business or in property used in one; a sale to a related person under IRC s 267 does not qualify, a farm dwelling or homesite is not property used in the trade or business of farming, and a net loss across all assets sold in the year disqualifies the claim. The sale of ownership interests in a farming entity qualifies where the taxpayer held at least a 10 percent interest. Computed on Publication OR-FCG.
• Manufactured dwelling park capital gain exclusion — An exclusion for capital gain on the sale of a manufactured dwelling park, listed among the Oregon subtractions in Publication OR-17.
• Oregon deferral of reinvested capital gain — A deferral, rather than an exclusion, for capital gain that is reinvested, described in its own section of Publication OR-17.

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: The farm liquidation reduced rate is recorded as a fact, not as a figure: Publication OR-17 describes it as a reduced rate and directs the filer to Publication OR-FCG for the computation without stating the rate itself, and OR-FCG was not retrieved. The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Oregon Department of Revenue — 2025 Publication OR-17, Oregon Individual Income Tax Guide (150-101-431) — Farm liquidation long-term capital gain tax rate (ORS 316.045) (retrieved 2026-09-19). Compare every state.

Two local personal income taxes apply in the Portland area, both collected by the City of Portland Revenue Division: the Metro Supportive Housing Services (SHS) tax and the Multnomah County Preschool for All (PFA) tax. Local tax is not included in any figure above.

Local rates typically run 1% to 4%.

Where local income taxes exist across the U.S.

• ·Four graduated brackets from 4.75% to 9.9%. Single and married-filing-separately filers use rate chart S; joint, head-of-household and qualifying-surviving-spouse filers use rate chart J.
• ·Oregon allows a subtraction for federal income tax paid, capped at $8,750 for 2026 (half that amount if married filing separately) and phased down to $0 as AGI rises.
• ·The personal exemption is a $263 credit per exemption and drops to $0 above $100,000 of federal AGI ($200,000 on a joint return).
• ·Oregon has no state or local general sales tax.
• ·Portland-area residents may also owe the Metro Supportive Housing Services tax and the Multnomah County Preschool for All tax on top of the state tax.

Capital gains are taxed as ordinary income. A reduced rate applies only to qualifying farm capital gain.