Tax year 2025Last verified
Oregon Income Tax Rates and Brackets — 2025
Top marginal rate, 2025
9.9%
Lowest 4.75%
Tax on $100,000, 2025
$7,936
Single filer, standard deduction
Rank in 2025
51st
of 51 jurisdictions, lowest tax first
Change to 2026
−$23
on $100,000, now 50th
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Oregon page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Bracket thresholds | Single | first change at $4,400 | now $4,550 |
| Standard deduction | Single | $2,835 | $2,910 |
| Personal exemption credit | Single | $256 | $263 |
| Bracket thresholds | Married filing jointly | first change at $8,800 | now $9,100 |
| Standard deduction | Married filing jointly | $5,670 | $5,820 |
| Personal exemption credit | Married filing jointly | $256 | $263 |
| Bracket thresholds | Married filing separately | first change at $4,400 | now $4,550 |
| Standard deduction | Married filing separately | $2,835 | $2,910 |
| Personal exemption credit | Married filing separately | $256 | $263 |
| Bracket thresholds | Head of household | first change at $8,800 | now $9,100 |
| Standard deduction | Head of household | $4,560 | $4,650 |
| Personal exemption credit | Head of household | $256 | $263 |
Effective 2025-01-01: Bracket edges, the standard deduction, the federal tax subtraction cap and the exemption credit were indexed for inflation; rates were unchanged at 4.75%/6.75%/8.75%/9.9%.
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Oregon published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $2,835 · Exemption credit $256| Taxable income | Marginal rate |
|---|---|
| $0 – $4,399 | 4.75% |
| $4,400 – $11,099 | 6.75% |
| $11,100 – $124,999 | 8.75% |
| $125,000 and above | 9.9% |
Married filing jointly
Standard deduction $5,670 · Exemption credit $256| Taxable income | Marginal rate |
|---|---|
| $0 – $8,799 | 4.75% |
| $8,800 – $22,199 | 6.75% |
| $22,200 – $249,999 | 8.75% |
| $250,000 and above | 9.9% |
Married filing separately
Standard deduction $2,835 · Exemption credit $256| Taxable income | Marginal rate |
|---|---|
| $0 – $4,399 | 4.75% |
| $4,400 – $11,099 | 6.75% |
| $11,100 – $124,999 | 8.75% |
| $125,000 and above | 9.9% |
Head of household
Standard deduction $4,560 · Exemption credit $256| Taxable income | Marginal rate |
|---|---|
| $0 – $8,799 | 4.75% |
| $8,800 – $22,199 | 6.75% |
| $22,200 – $249,999 | 8.75% |
| $250,000 and above | 9.9% |
What 2025 cost at each income
Oregon tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $3,561 | $3,538 | −$23 |
| $75,000 | $5,748 | $5,726 | −$23 |
| $100,000 | $7,936 | $7,913 | −$23 |
| $150,000 | $12,566 | $12,542 | −$23 |
| $250,000 | $22,466 | $22,442 | −$23 |
| $500,000 | $47,216 | $47,192 | −$23 |
| $1,000,000 | $96,716 | $96,692 | −$23 |
Oregon against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Washington | $0 |
| Idaho | $4,465 |
| Nevada | $0 |
| California | $5,055 |
Other tax years
- 2026 (current)
- 2025
Sources for Oregon, 2025
Sources
- 1.Oregon Department of RevenueState revenue department2025 Publication OR-17, Oregon Individual Income Tax GuideRetrieved · Marginal rate table, standard deduction table, federal tax subtraction limit and $256 exemption credit.
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Oregon Department of RevenueState revenue departmentOregon Withholding Tax Formulas, 2025 (150-206-436)Retrieved · Independently confirms the $4,400/$11,100 and $8,800/$22,200 bracket edges, $2,835/$5,670 standard deductions, $8,500 federal subtraction cap and $256 credit.
- 4.City of Portland Revenue DivisionGovernmentPersonal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA)Retrieved
- 5.Multnomah CountyGovernmentMultnomah County Preschool For All Personal Income TaxRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The Oregon federal income tax subtraction is NOT applied to the headline figure at all. Oregon lets most filers subtract federal income tax actually paid, up to a statutory cap, phasing down to $0 at $145,000 of AGI for single filers and $290,000 for joint filers. Because we do not model it, our Oregon figures OVERSTATE tax for filers below those thresholds — by roughly $350 at $50,000 and up to about $770 at $100,000 of income for a single filer.
- The AGI phase-out of the personal exemption credit is described but not computed.
- Metro SHS and Multnomah County PFA local income taxes are shown separately and are not included in the headline state figure.
- Oregon's reduced rate for qualifying pass-through business income and the farm capital gain rate are not modelled.