Oregon State Tax Guide (2026)
Graduated system, top rate 9.90%, plus a 1% surcharge on income above roughly $1M (the "kicker" relates to revenue, separate). Oregon does NOT allow the federal itemized deduction of income tax. OR does NOT conform to federal QSBS. Estate tax applies. Verify thresholds against OR DOR.
Quick answer (Oregon, 2026)
Oregon uses a graduated individual income tax and a top rate of 9.9%. There is no local (city/county) income tax on top of the state rate. Oregon also levies a state estate or inheritance tax. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).
Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.
This guide summarizes structural facts for planning. It is not a substitute for the official Oregon tax code or a licensed preparer.
Estimate your Oregon state income tax
Pre-filled for Oregon (OR). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.
Graduated system, top rate 9.90%, plus a 1% surcharge on income above roughly $1M (the "kicker" relates to revenue, separate). Oregon does NOT allow the federal itemized deduction of income tax. OR does NOT conform to federal QSBS. Estate tax applies. Verify thresholds against OR DOR.
⚠ Some figures for this state are not yet fully verified — confirm with the state Department of Revenue before relying on them.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
Frequently asked questions
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
All state tax guides
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