Key Tax Facts: Oregon
- No statewide sales tax - one of only five states without one
- Top rate of 9.9% on income above $125,000 (single) / $250,000 (joint)
- Oregon does not conform to all federal deductions
- Statewide Transit Tax (0.1%) withheld on wages
Oregon State Income Tax Overview
Oregon has a graduated state income tax with four brackets ranging from 4.75% to 9.9% for 2024. Single filers pay 4.75% on income up to $18,400 and reach the top 9.9% rate on income above $250,000. Portland and surrounding Multnomah County impose additional local income taxes, including a Metro Supportive Housing Services Tax and a Preschool for All Tax on income above certain thresholds. Oregon does not have a state sales tax. The state provides a standard deduction of $2,835 for single filers and $5,670 for married couples for tax year 2025. Oregon fully taxes Social Security income but allows a credit for lower-income seniors.
Oregon Income Tax Brackets (Single Filers, 2025)
These are the Oregon state income tax brackets for single filers. Married-filing-jointly brackets use wider income thresholds. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income (Single) | Tax Rate |
|---|---|
| $0 - $4,400 | 4.75% |
| $4,400 - $11,050 | 6.75% |
| $11,050 - $125,000 | 8.75% |
| Over $125,000 | 9.9% |
Source: Oregon Department of Revenue. Brackets shown are for single filers; married-filing-jointly thresholds are wider.
What a Oregon Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
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Frequently Asked Questions -- Oregon Income Tax
Does Oregon have a state income tax?
Yes. Oregon imposes a state income tax with a top marginal rate of 9.9%. This is separate from your federal income tax obligation.
What is the Oregon income tax rate for 2025?
Oregon uses a graduated income tax system with rates from 4.75% to 9.9%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Oregon state tax return?
Most full-year Oregon residents with income above the state filing threshold must file a state return. Check the Oregon Department of Revenue for current thresholds and requirements.
How accurate is this estimate?
This is a planning estimate of your federal income tax only. It does not calculate Oregon state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the Oregon rate schedule above as a reference, and verify with official Oregon tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your Oregon state tax -- see the Oregon rate schedule below to work that out.
Where can I find official Oregon tax forms?
Official forms, instructions, and filing guidance are available at the Oregon Department of Revenue.
What is the sales tax rate in Oregon?
Oregon's combined state and average local sales tax rate is 0%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Oregon 2025 state taxes due?
2025 taxes are generally filed in 2026. The Oregon filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your Oregon Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Oregon state tax owed to the Oregon Department of Revenue. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Oregon Bill
Pre-tax retirement contributions reduce your federal and Oregon taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Oregon-specific credits and deductions that don't exist at the federal level are listed at the Oregon Department of Revenue -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Oregon's combined state-plus-average-local sales tax rate is 0%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Oregon Department of Revenue or a qualified tax professional for guidance specific to your situation.