Oregon has one of the highest top rates in the country, 9.9%, but its withholding formula lets you subtract the federal income tax withheld from your pay before Oregon tax is figured. Every Oregon paycheck also carries two small payroll taxes: the 0.1% statewide transit tax and the 0.6% Paid Leave Oregon contribution.
2026 tax year, verified Sources
Estimated take-home this week
$884.55
from $1,153.85 gross. You keep 77%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 28¢ to taxes, but across all your pay the average is 23¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 13.3% | 17.1% |
| $30,000 | 19.5% | 28.1% |
| $45,000 | 22.4% | 28.1% |
| $60,000 | 23.3% | 28.1% |
| $75,000 | 25.3% | 37.2% |
| $90,000 | 27.5% | 39.1% |
| $105,000 | 29.4% | 39.1% |
| $120,000 | 30.6% | 39.1% |
| $135,000 | 32.1% | 42.3% |
| $150,000 | 33.4% | 42.3% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Oregon’s formula works on a full year. Your employer multiplies this check’s wages by the number of paychecks, subtracts the federal income tax withheld (also annualized, up to $8,750), and subtracts a standard deduction of $2,910 (single) or $5,820 (married).
The rest is taxed at 4.75% to 9.9%. Then $263 is subtracted for each allowance on your OR-W-4, and the annual amount is divided back down to one paycheck.
High earners lose these breaks gradually. The federal tax subtraction phases out for single filers between $125,000 and $145,000 of wages (married: $250,000 to $290,000), and allowances count for nothing above $100,000 single or $200,000 married.
Single filers who claim three or more allowances are withheld using the married formula and deduction. Heads of household use the single formula.
| Filing status | Formula base | Annual withholding |
|---|---|---|
| Single | Up to $125,000 | $678 + 8.75% of base over $11,400 |
| Single | Over $125,000 | $10,618 + 9.9% of base over $125,000 |
| Married | Up to $250,000 | $1,357 + 8.75% of base over $22,800 |
| Married | Over $250,000 | $21,237 + 9.9% of base over $250,000 |
Base = annual wages − federal tax withheld (limited) − standard deduction. Subtract $263 per allowance. Under $50,000 of wages a separate formula starts at 4.75% and 6.75%, and it builds one exemption amount into the tax so that claiming zero allowances withholds a bit more.
Single filer, standard W-4, no benefits, paid weekly, default OR-W-4 answers. Oregon takes $71.57 of this check (7.2% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Oregon income tax | −$64.57 | −$3,357.64 |
| Oregon statewide transit tax | −$1.00 | −$52.00 |
| Paid Leave Oregon | −$6.00 | −$312.00 |
| Take-home pay | $773.85 | $40,240.20 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Oregon | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $41.09 | $464.38 | $24,148 |
| $40,000 | $769.23 | $50.38 | $58.84 | $57.25 | $602.76 | $31,344 |
| $50,000 | $961.54 | $73.46 | $73.56 | $68.34 | $746.18 | $38,801 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $84.49 | $884.55 | $45,997 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $107.29 | $1,077.19 | $56,014 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $155.97 | $1,366.73 | $71,070 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $266.44 | $1,921.85 | $99,936 |
Married filing jointly with two children on $100,000: $1,579.68 a week ($82,143 a year).
Oregon cities do not withhold income tax, but Portland-area residents and workers owe two regional income taxes that this calculator does not include. Employers withhold them for people who request it and for most employees earning over $200,000.
Two employee payroll taxes apply to most Oregon paychecks.
Oregon has no reciprocity agreements. Washington residents who commute into Oregon owe Oregon income tax and the statewide transit tax on their Oregon wages, and file an Oregon nonresident return. Oregon residents working in another state still owe Oregon tax on those wages, with a credit for tax paid elsewhere.
Single with one allowance and default federal withholding, Oregon withholds about $64.57 of income tax, plus $1.00 transit tax and $6.00 for Paid Leave Oregon.
Employers may withhold a flat 8% on bonuses, so a $1,000 bonus has $80.00 withheld for Oregon. Some employers add the bonus to your regular pay and use the formula instead.
Oregon lets you deduct part of your federal income tax on your return, so the withholding formula does the same: up to $8,750 a year, phasing out for single filers earning $125,000 to $145,000 and married filers earning $250,000 to $290,000.
Employees do. It is 0.1% of wages, taken from Oregon residents wherever they work and from nonresidents for work done in Oregon. There is no wage cap.
No. Those taxes only start above $125,000 of taxable income (single) and employers can withhold them in different ways, so they are not part of this estimate. If you live or work in the Portland area and earn above the thresholds, plan for them separately.
Oregon rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.