OREGON PAYCHECK CALCULATOR
Oregon runs one of the more unusual tax setups in the country: not a single penny of sales tax anywhere in the state, but an income tax that climbs to 9.9% faster than almost anywhere else. A single filer’s income above just $125,000 already sits in that top bracket, and most of the state’s workforce spends the bulk of their paycheck in the 8.75% bracket, which starts at only $11,400. Buying a car or furnishing an apartment costs less here than across the river in Washington, but a biweekly paycheck gets trimmed more than it would in most neighboring states.
An Oregon paycheck carries more moving pieces than most states’ do. Beyond federal tax and Oregon’s own graduated rate, every employee also pays a separate 0.1% statewide transit tax, and Portland-area workers above certain income levels owe two additional local income taxes on top of that. If you’re weighing Oregon against a nearby option, check the Washington paycheck calculator for a no-income-tax comparison, the Idaho paycheck calculator for a flat-tax neighbor, or the California paycheck calculator for the state Oregon’s top bracket gets compared to most often.
2026 Oregon Paycheck Calculator 4-Bracket, Top 9.9%
Enter your pay details below to estimate your federal tax, Oregon tax, transit tax, payroll contributions, and take-home pay.
Estimate only, based on 2026 federal tax brackets and standard deductions (IRS Rev. Proc. 2025-32), a 6.2% Social Security rate up to the $184,500 wage base, the 1.45%/2.35% Medicare rate, Oregon’s 2026 four-bracket schedule (4.75%, 6.75%, 8.75%, 9.9%) from the Oregon Department of Revenue’s withholding formulas, Oregon’s own standard deduction ($2,910 single / $5,820 married / $4,685 head of household), the $263 per-exemption personal credit, Oregon’s federal-tax subtraction (capped near $8,750 and phased out for higher earners), and the separate 0.1% statewide transit tax. Does not include Portland Metro or Multnomah County local taxes, pre-tax deductions like a 401(k), or itemized deductions. Consult a tax professional for exact withholding.
Every Deduction on an Oregon Paycheck
- Federal Income Tax: Withheld based on your W-4, taxable income, and filing status, using the 2026 federal brackets (10% to 37%).
- Oregon State Income Tax: Graduated, from 4.75% to 9.9%, applied after Oregon’s own standard deduction ($2,910 single, $5,820 married, $4,685 head of household) and a deduction for federal tax paid, capped near $8,750.
- Statewide Transit Tax: A flat 0.1% of gross wages, withheld separately from income tax, with no income threshold or cap.
- Social Security: A flat 6.2% of wages, up to the 2026 wage base of $184,500, capping the max employee contribution at $11,439.
- Medicare: 1.45% of all wages with no cap, plus an extra 0.9% on wages above $200,000 (single/HOH) or $250,000 (married filing jointly).
- Portland-area local taxes (if applicable): Metro’s Supportive Housing Services tax and Multnomah County’s Preschool for All tax, both income-based and both filed separately from the state return. They apply only to residents and income sourced within those jurisdictions.
- State Disability or Paid Family Leave: Oregon runs Paid Leave Oregon, funded by a payroll contribution split between employer and employee, though most small employers and many employees see this handled primarily through the employer side depending on company size.
Portland’s Extra Layers: Metro SHS and Multnomah County PFA
Nowhere else in Oregon does a paycheck get touched as many times as it does in the Portland metro area. Voters in the region created two separate income taxes in 2020, both aimed at specific programs, and both stacked on top of the state’s already graduated rate.
| Tax | Who Pays | 2026 Rate |
|---|---|---|
| Metro Supportive Housing Services (SHS) | Residents and income earned within the Metro district (parts of Multnomah, Washington, and Clackamas counties) | 1% on income above $125,000 (single) / $200,000 (joint) |
| Multnomah County Preschool for All (PFA) | Multnomah County residents and income sourced there | 1.5% on income from $125,000 to $250,000 (single) / $200,000 to $400,000 (joint); an additional 1.5% (3% total) above that |
Both taxes are filed separately from the Oregon personal income tax return, through the City of Portland’s Revenue Division, which administers collection on behalf of Metro and the county. Neither shows up for someone living in Salem, Eugene, or Bend. For a Portland-based professional clearing six figures, though, the combined bite from Oregon’s 9.9% top state rate plus these two local taxes can push the marginal rate on income above $250,000 close to 14%, before federal tax is even counted.
Oregon vs. Neighboring States at $70,000 (Single Filer)
Here’s how a $70,000 salary breaks down for a single filer with no dependents in Oregon compared to three states people in the Pacific Northwest and West actually cross-shop against.
| State | State Income Tax | Estimated Net Pay |
|---|---|---|
| Oregon | ~$4,714 (4 brackets, top 9.9%, after federal tax subtraction) | ~$53,291 |
| Washington | $0 (no income tax) | ~$58,075 |
| Idaho | ~$2,857 (flat 5.3%) | ~$56,218 |
| California | ~$2,545 (progressive, 1%–13.3%) | ~$56,530 |
Federal tax and FICA are identical across all four states at this income level ($6,570 federal, $5,355 combined FICA). Each state figure uses that state’s own 2026 standard deduction and bracket schedule for a single filer; Oregon’s figure also reflects its unique deduction for federal tax paid. Oregon’s transit tax (about $70 on this income) isn’t included in the net-pay figures above, since it’s a payroll tax rather than an income tax.
Oregon’s Tax Trade-Offs, Honestly
| Tax Type | Oregon | National Context |
|---|---|---|
| Top Individual Income Tax Rate | 9.9%, kicks in above $125,000 (single) | Among the highest top rates in the country, though it applies to a lower threshold than most states with a comparable top rate |
| Sales Tax | None, state or local | One of only five states with no general sales tax |
| Effective Property Tax Rate | 0.81% | Below the national average, which runs closer to 0.9% to 1% |
| Estate Tax | Yes, above a $1,000,000 exemption, the lowest threshold of any state that levies one, with rates up to 16% | Most states have none; among those that do, Oregon’s exemption is the smallest |
Oregon’s honest trade is straightforward: no sales tax makes everyday spending and big-ticket purchases cheaper, but the income tax does more of the heavy lifting than in almost any other state, and it starts asking for a lot relatively early in the income scale. The estate tax threshold is the sleeper issue. A million dollars sounds like serious wealth until you count a paid-off Portland-area house, a retirement account, and a life insurance policy together, which is exactly why the Tax Foundation’s 2026 State Tax Competitiveness Index has Oregon sitting at 35th overall, down from 8th as recently as 2020.
Retirees: Social Security Is Safe, Everything Else Isn’t
The practical effect is that a retiree living mostly off Social Security in Oregon pays little to no state income tax, while a retiree drawing heavily from a 401(k) or a private pension faces the same graduated schedule as someone still working. Combined with no sales tax on the spending side, Oregon can work out well for a retiree with a modest, Social-Security-heavy income and less well for one with a large tax-deferred account to draw down. Property tax offers a partial cushion too: Measure 50 caps how fast a home’s assessed value can rise each year, which helps long-tenured Oregon homeowners keep their property tax bill from spiking even as market values climb.
2026 Federal Tax Brackets: A Worked Example
Federal tax applies the same way in Oregon as anywhere else. Here’s the math for a single filer earning $70,000 in 2026, using the $16,100 standard deduction and the seven federal brackets from IRS Rev. Proc. 2025-32.
Add Social Security ($4,340), Medicare ($1,015), the statewide transit tax (about $70), and Oregon’s own state tax (about $4,714 once the standard deduction, the federal tax subtraction, and the personal exemption credit are applied), and the total tax bill on that $70,000 salary comes to roughly $16,709, an effective rate of about 23.9% before any pre-tax deductions like a 401(k). Oregon’s state tax bite alone is more than twice what a same-income Idaho resident would pay.
Frequently Asked Questions
What is Oregon’s income tax rate in 2026?
Oregon uses four graduated brackets for 2026: 4.75%, 6.75%, 8.75%, and a top rate of 9.9%. For a single filer, the 8.75% bracket covers most income between $11,400 and $125,000, and the 9.9% rate only applies to taxable income above $125,000 (above $250,000 for married filing jointly).
Does Oregon have a sales tax?
No. Oregon is one of only five states with no general state or local sales tax, alongside Alaska, Delaware, Montana, and New Hampshire. That means the price on the shelf is the price you pay, with no percentage added at checkout.
What is Oregon’s statewide transit tax?
It’s a separate 0.1% payroll tax withheld from every Oregon employee’s wages, with no income threshold and no cap. It funds public transit programs and shows up as its own line on an Oregon pay stub, distinct from state income tax.
Do Portland-area workers pay extra local income tax?
Yes, if their income clears certain thresholds. Metro’s Supportive Housing Services tax adds 1% on income above $125,000 (single) or $200,000 (joint), and Multnomah County’s Preschool for All tax adds 1.5% on income between $125,000 and $250,000 (single), rising to 3% above $250,000. Both are separate from the Oregon state return and apply only to Metro-area and Multnomah County residents and income.
Does Oregon tax Social Security benefits?
No. Oregon fully exempts Social Security retirement benefits from state income tax. Other retirement income, including pensions, 401(k) and IRA withdrawals, is generally taxed as ordinary income, though a partial subtraction exists for certain federal pension income.
How much tax comes out of a $70,000 salary in Oregon?
A single filer earning $70,000 in Oregon in 2026 pays roughly $6,570 in federal income tax, about $4,714 in Oregon state tax after the standard deduction and federal tax subtraction, $70 in the statewide transit tax, $4,340 in Social Security tax, and $1,015 in Medicare tax, for total withholding near $16,709. That leaves an estimated take-home pay of about $53,291 per year before any 401(k) or other pre-tax deductions.
Oregon’s tax system rewards different people in different ways. A big spender who rents and drives an older car gets real relief from the missing sales tax. A high earner who owns property in Multnomah County ends up carrying nearly every tax layer the state and its local governments can stack. Anyone weighing a move here should run their own numbers against wherever they’re coming from, since Oregon’s tax code doesn’t treat a $60,000 salary and a $250,000 salary anywhere close to the same way.