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.

Income tax structuregraduated

Top marginal rate9.9%

Flat rate—

Local income taxNone

Reciprocity agreementsNone listed

Convenience-of-employer ruleNo

Community property stateNo

State estate / inheritance taxYes

QSBS conformitynone

⚠ Some figures for Oregon are not yet fully verified. Treat as indicative and confirm with the Oregon Department of Revenue before relying on them.

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 state income tax estimator for a 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.

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

Figures as of: 2026-08-09

Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 — Tax Foundation

By: FiscTalk Editorial TeamMedically/factually reviewed by: External Tax Reviewer (CPA, licensed)Published: 2026-08-09Last reviewed: 2026-08-09