Oregon income tax brackets
Oregon has 4 brackets for single filers, from 4.75% on the first $4,400 of taxable income to 9.9% on income over $125,000; joint filers reach the top rate at $250,000. The Oregon standard deduction is $2,835 for single filers, $5,670 for married couples filing jointly and $4,560 for heads of household.
This is Oregon's 2025 schedule, the latest the calculator has. It was checked on 2026-09-30 against Oregon DOR 2025 tax rate charts and 2025 OR-40 instructions (standard deduction $2,835).
Portland-area and Multnomah County taxes are not included here.
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 4.75% | up to $4,400 | up to $8,800 | $209 |
| 6.75% | $4,400 – $11,100 | $8,800 – $22,200 | $661 |
| 8.75% | $11,100 – $125,000 | $22,200 – $250,000 | $10,628 |
| 9.9% | over $125,000 | over $250,000 | — |
Oregon and federal income tax by income
At the calculator's default $85,000, Oregon takes $6,879 of a $16,749 total income tax bill, or 41%. Filing status matters too: a married couple filing jointly on $170,000 owes Oregon $13,759 — exactly what two single filers earning $85,000 each would pay.
| Gross income | Oregon tax | Oregon rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $2,067 | 6.89% | $1,420 | 11.62% |
| $50,000 | $3,817 | 7.63% | $3,820 | 15.27% |
| $65,000 | $5,129 | 7.89% | $5,620 | 16.54% |
| $85,000 (default) | $6,879 | 8.09% | $9,870 | 19.71% |
| $100,000 | $8,192 | 8.19% | $13,170 | 21.36% |
| $125,000 | $10,379 | 8.30% | $18,734 | 23.29% |
| $200,000 | $17,772 | 8.89% | $36,734 | 27.25% |
| $300,000 | $27,672 | 9.22% | $68,134 | 31.94% |
| $400,000 | $37,572 | 9.39% | $103,134 | 35.18% |
Marginal tax rate in Oregon
The next dollar a single filer earns above $85,000 is taxed at 30.75%: 22% federal and 8.75% by Oregon. Oregon's share climbs to 9.9% once taxable income passes $125,000 ($250,000 for joint filers).