2026 · Oregon · 9.9% top rate
Oregon Paycheck Calculator
Oregon taxes a paycheck twice at the state level: a four-rate income tax with a 9.9% top band, and a 0.6% paid family leave premium. This Oregon paycheck calculator applies both, along with the $2,910 standard deduction, the $263 exemption credit and the federal tax subtraction, and shows every line separately.
Your Oregon paycheck, period by period
An Oregon salary is quoted as an annual figure and paid in slices. $52,000 is $1,000 a week, $2,000 every two weeks, $2,166.67 twice a month or $4,333.33 once a month. The annual total is fixed; the amount withheld from each slice is not, because Oregon withholding is calculated per pay period and then multiplied back up to a year. That is the job of an Oregon paycheck calculator: take one annual liability and cut it into however many checks your employer actually writes.
The table below runs the same $52,000 salary through all four schedules using the 2026 federal brackets, the $184,500 Social Security wage base, the 1.45% Medicare rate, Oregon's own four-rate schedule and the 0.6% Paid Leave Oregon premium. Change the frequency in the form above and the whole ticket recalculates.
| Pay frequency | Gross per check | Net per check | Net per year |
|---|---|---|---|
| Weekly | $1,000.00 | $774.84 | $40,292 |
| Bi-weekly | $2,000.00 | $1,549.69 | $40,292 |
| Semi-monthly | $2,166.67 | $1,678.83 | $40,292 |
| Monthly | $4,333.33 | $3,357.66 | $40,292 |
What comes out of an Oregon paycheck in 2026
Six things reduce an Oregon paycheck: federal income tax, Social Security, Medicare, Oregon income tax, the Paid Leave Oregon premium and any pre-tax benefits you elected. Each is calculated on a different base, which is why two people on the same salary can take home different amounts.
Federal income tax
Federal income tax is progressive: each slice of taxable income is taxed at its own rate, so crossing into a higher bracket never raises the rate on money you already earned. For a single filer in 2026 the bands are 10% up to $12,400 of taxable income, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600 and 37% above that. A married couple filing jointly gets bands exactly twice as wide until the top bracket.
Taxable income is not your salary. It is salary minus pre-tax deductions minus the standard deduction, which is $16,100 for a single filer, $32,200 for a married couple filing jointly, $16,100 for married filing separately and $24,150 for head of household in 2026. A single Oregonian earning $52,000 therefore has $35,900 of federal taxable income and pays $4,060 of federal income tax — 7.8% of the salary on average, even though the last dollar earned sits in the 12% bracket.
Withholding is not the tax you owe in April. Employers annualise each check and divide by the number of pay periods, so a second job or a working spouse usually pushes the estimate under — each employer applies a full standard deduction independently.
Social Security
Social Security takes 6.2% of gross wages, and your employer pays a matching 6.2% that never appears on your stub. The tax stops at an annual wage base: in 2026 the first $184,500 of wages is taxed and every dollar above it is exempt, so the maximum employee contribution is $11,439. Someone earning $52,000 pays $3,224 across the year; someone earning $250,000 pays the maximum and nothing more.
Almost nothing lowers this base — not a 401(k) contribution, not a Section 125 health premium. That is why Social Security is usually the second-largest line on an Oregon paycheck, ahead of the state income tax.
Medicare
Medicare takes 1.45% of gross wages with no ceiling at all. High earners pay an additional 0.9% on wages above $200,000 for a single filer, $250,000 for a married couple filing jointly and $125,000 for married filing separately. The extra 0.9% is employee-only and applied employer by employer rather than per household, so two spouses earning $180,000 each will not see it withheld until they file.
Oregon income tax
Oregon taxes wages on four rates: 4.75%, 6.75%, 8.75% and 9.9%. The schedule is unusual in two ways. First, it is published in two columns rather than four: single and married-filing-separately share one column, while joint filers, heads of household and surviving spouses share the other. Second, the top band starts at $125,000 of taxable income for the single column and $250,000 for the joint column, and those two numbers are frozen in statute — they are not adjusted for inflation, so more people reach the 9.9% rate every year.
Oregon starts from federal adjusted gross income, so a traditional 401(k), an HSA and a Section 125 health premium all reduce it. It then lets you subtract the federal income tax you paid, up to $8,750, and a standard deduction of $2,910. That deduction is small next to the federal $16,100, which is the main reason Oregon's taxable income sits so close to gross pay.
On a $52,000 salary the state line comes to $129.16 per bi-weekly check, or $3,358.13 across the year — an effective Oregon rate of 6.46% on the whole salary, against a marginal rate of 8.75%.
Paid Leave Oregon
Oregon has no disability insurance, but since 2023 it has run a paid family and medical leave programme funded by a payroll premium. The total rate is 1% of wages, capped at the Social Security wage base, and employees pay 60% of it — 0.6% — with employers covering the remaining 0.4%. On $52,000 that is $312 a year, or $12.00 per bi-weekly check; on $184,500 and above it is $1,107 a year and stops growing.
It is not a disability tax and it is not called SDI in Oregon. It is charged on gross wages for every employee regardless of employer size, so pre-tax benefits do not reduce it.
Pre-tax deductions
Anything routed into a 401(k), an HSA or a Section 125 health premium comes out before income tax is calculated, so each dollar contributed costs less than a dollar of take-home pay. A 6% 401(k) contribution on a $120,000 salary moves $7,200 into the account and cuts Oregon tax by about $630 at the 8.75% margin. It does not touch the 0.6% leave premium.
How Oregon income tax is calculated
Oregon's rate schedule has four rates and two columns. Column S covers single filers and married people filing separately. Column J covers joint returns, heads of household and surviving spouses — Oregon treats all three as joint returns, which is the opposite of how the federal brackets work and the opposite of how most states structure a head-of-household return.
Single column — single, married filing separately:
| Taxable income | Rate | Tax on the first dollar of the band |
|---|---|---|
| $0 – $4,550 | 4.75% | $0.00 |
| $4,550 – $11,400 | 6.75% | $216.13 |
| $11,400 – $125,000 | 8.75% | $678.50 |
| Above $125,000 | 9.90% | $10,618.50 |
Joint column — married filing jointly, head of household, surviving spouse:
| Taxable income | Rate | Tax on the first dollar of the band |
|---|---|---|
| $0 – $9,100 | 4.75% | $0.00 |
| $9,100 – $22,800 | 6.75% | $432.25 |
| $22,800 – $250,000 | 8.75% | $1,357.00 |
| Above $250,000 | 9.90% | $21,237.00 |
Only the three lower thresholds are indexed. The $125,000 and $250,000 entry points into the 9.9% band are fixed by statute — Oregon Revised Statutes 316.037(1)(b)(D) says outright that the brackets above $125,000 "may not be adjusted" — so bracket creep is written into the law rather than corrected for it.
Three deductions stand between gross pay and the rate table, and their order matters.
Federal tax subtraction. Oregon lets you subtract the federal income tax you paid, but not all of it. The ceiling is $8,750, and the ceiling itself steps down as wages rise: $7,000 from $125,000, $5,250 from $130,000, $3,500 from $135,000, $1,750 from $140,000 and nothing at all from $145,000. On a joint return the steps sit at $250,000 through $290,000. For a single filer the $8,750 ceiling starts to bind at roughly $80,000 of salary, after which an extra dollar of federal tax stops helping the Oregon calculation.
Standard deduction. $2,910 for a single filer or a married person filing separately, $5,820 for a joint return, and $2,910 for a head of household under the Department of Revenue's payroll formula. It is indexed from a 2002 base and, unlike the exemption credit below, it does not disappear at high income.
Personal exemption credit. $263 per exemption, subtracted from the tax itself rather than from income. One for the filer, one more for a spouse on a joint return, and one per dependent. Above $100,000 of federal adjusted gross income for a single filer, or $200,000 for a joint return or a head of household, the credit disappears entirely — it is a cliff, not a phase-out, so a filer one dollar over the line loses the whole $263.
Worked through on a $52,000 salary: $52,000 minus the $4,060 of federal tax leaves $47,940; minus the $2,910 standard deduction leaves $45,030 of Oregon taxable income. That sits in the 8.75% band, so the tax is $678.50 plus 8.75% of the $33,630 above $11,400, which is $2,942.63 — $3,621.13 before the credit, $3,358.13 after it, or $129.16 per bi-weekly check.
On $100,000 paid bi-weekly, Oregon takes $274.91 of state income tax and $23.08 of leave premium per check, $7,747.75 a year. California takes $7,011.56 at the same salary and Virginia about $4,936, so Oregon is the most expensive of the three.
Oregon take-home pay by salary
The table below applies one set of assumptions — single filer, bi-weekly pay, no dependents, no pre-tax deductions — so the rows are directly comparable down the column. The last four rows convert an hourly rate at 40 hours a week into the annual salary it represents.
The effective rate column shows where Oregon's schedule flattens out. Because the standard deduction is small and the 8.75% band begins at $11,400 of taxable income, the state rate climbs quickly and then barely moves: 6.5% on $52,000, 7.1% on $100,000, 8.9% on $200,000 and 9.2% on $300,000, never reaching the 9.9% headline rate. The combined effective rate in the same column, which adds federal tax and FICA, keeps climbing because the federal brackets are far wider.
Read the "net per year" column as what actually reaches a bank account across twelve months. The gap between it and the salary column is federal income tax, Social Security, Medicare, Oregon income tax and the leave premium, and nothing else.
| Annual pay | Gross per check | Net per check | Net per year | Effective rate |
|---|---|---|---|---|
| $40,000 | $1,538.46 | $1,217.15 | $31,646 | 20.9% |
| $50,000 | $1,923.08 | $1,494.26 | $38,851 | 22.3% |
| $60,000 | $2,307.69 | $1,771.38 | $46,056 | 23.2% |
| $75,000 | $2,884.62 | $2,157.22 | $56,088 | 25.2% |
| $100,000 | $3,846.15 | $2,747.39 | $71,432 | 28.6% |
| $125,000 | $4,807.69 | $3,315.47 | $86,202 | 31.0% |
| $150,000 | $5,769.23 | $3,849.45 | $100,086 | 33.3% |
| $200,000 | $7,692.31 | $5,002.48 | $130,065 | 35.0% |
| $250,000 | $9,615.38 | $6,129.60 | $159,370 | 36.3% |
| $300,000 | $11,538.46 | $7,169.78 | $186,414 | 37.9% |
| $15/hr × 40h ($31,200/yr) | $1,200.00 | $973.29 | $25,305 | 18.9% |
| $20/hr × 40h ($41,600/yr) | $1,600.00 | $1,261.49 | $32,799 | 21.2% |
| $25/hr × 40h ($52,000/yr) | $2,000.00 | $1,549.69 | $40,292 | 22.5% |
| $30/hr × 40h ($62,400/yr) | $2,400.00 | $1,837.89 | $47,785 | 23.4% |
How to use the Oregon paycheck calculator
Start with the pay type. Choose salary and enter the annual figure, or choose hourly and enter the rate plus the hours you work in a typical week; the calculator multiplies by 52 to get an annual figure, so a $25 hourly rate at 40 hours is treated as $52,000.
Set the pay frequency to match your employer's schedule. Bi-weekly means every two weeks, 26 checks a year; semi-monthly means twice a month, 24 checks. The annual numbers do not change between the two, but the per-check numbers do, and mixing them up is the most common reason a hand calculation disagrees with a stub.
Then set filing status and the number of dependents under 17 and other dependents. Both feed the federal Child Tax Credit and Oregon's $263 exemption credit, and the Oregon credit is worth more per dependent than the federal one at low incomes because it is not refundable and does not phase in.
Finally, add pre-tax deductions: a 401(k) percentage, a monthly HSA contribution, a monthly health premium. All three reduce income tax, only the health premium and HSA sit outside Social Security, and none of them reduce the Paid Leave Oregon premium.
Filing status, the OR-W-4 and withholding
Oregon asks for filing status and allowances on the OR-W-4, and the answer changes both the deduction and the column of the rate table. A joint return gets $5,820 instead of $2,910, one extra $263 exemption for the spouse, and the joint column. Oregon computes a joint return as twice the tax on half the income, so a couple is taxed exactly as two single filers would be.
Head of household is where Oregon differs from almost every other state. The Department of Revenue's payroll formula gives a head of household the single standard deduction of $2,910 but the joint column of rates, and the single schedule when stepping down the federal tax subtraction. The result is a status that is neither single nor joint. Filing head of household with two children on $85,000 puts the Oregon line at $212.80 per bi-weekly check, $5,532.92 for the year.
Dependents are worth less at the state level than at the federal one. Oregon gives $263 per dependent as a credit against the tax, so the saving is a flat $263 a year per child regardless of income — against $2,200 per child for the federal Child Tax Credit before phase-out. The calculator applies both, and they appear on separate lines.
The high-income cliffs are worth knowing before you rely on the number. Above $100,000 of federal adjusted gross income a single filer loses the entire exemption credit, and above $145,000 the federal tax subtraction falls to zero; on a joint return those points are $200,000 and $290,000. A raise that crosses one of those lines can cost more than the raise is worth, which is a feature of the statute rather than of this calculator.
Two things are deliberately outside this page. Portland and Multnomah County residents also pay Preschool for All at 1.5% and Supportive Housing Services at 1%, both on taxable income above $125,000 single or $200,000 joint, and Lane County adds a 0.1% transit payroll tax. None is included here. Itemized deductions are not modeled either: if you itemize federally, Oregon makes you itemize too and the $2,910 disappears.
Assumptions and sources
Ruleset 2026.1, verified 2026-10-29. Federal brackets and the standard deduction come from IRS Rev. Proc. 2025-32 (§4.01 and §4.14). Social Security and Medicare rates, the $184,500 wage base and the 0.9% additional Medicare threshold come from IRS Publication 15 (2026), Circular E. Oregon's four rates and two columns come from ORS 316.037, the joint-return and head-of-household treatment from ORS 316.042, and the $263 exemption credit with its income cliffs from ORS 316.085.
The 2026 thresholds, the $2,910 and $5,820 standard deductions and the $8,750 federal tax subtraction with its step-down all come from the Department of Revenue's Oregon Withholding Tax Formulas, 150-206-436 (Rev. 12-31-25). The 0.6% employee share of the leave premium comes from ORS 657B.150 and the programme's published rate.
Not modeled: Portland and Multnomah County local income taxes, the Lane County transit tax, the Workers' Benefit Fund assessment, itemized deductions, the retirement income subtraction, the Oregon Earned Income Credit, the 2025 kicker credit, wage garnishments, union dues and post-tax deductions. Figures are estimates, not a filing.
- Oregon Withholding Tax Formulas, 150-206-436 (2026) — brackets, standard deduction, federal tax subtraction
- ORS 316.037 — rates and the frozen top bracket
- ORS 316.042 — joint returns, head of household
- ORS 316.085 — personal exemption credit and its cliffs
- ORS 316.695 — standard deduction and indexation
- ORS 657B.150 — paid leave contribution and wage base
- Paid Leave Oregon — 1% total rate, 60% employee share
Frequently asked questions
Does Oregon have a state income tax?
Yes. Oregon taxes individual income on a graduated schedule with four rates: 4.75%, 6.75%, 8.75% and 9.9%. There is no sales tax anywhere in the state, which is why the income tax carries so much of the load. The 9.9% top rate is among the highest in the country.
What are the Oregon income tax brackets for 2026?
Single filers and married people filing separately: 4.75% up to $4,550 of Oregon taxable income, 6.75% to $11,400, 8.75% to $125,000 and 9.9% above that. Joint filers, heads of household and surviving spouses use a second column: 4.75% to $9,100, 6.75% to $22,800, 8.75% to $250,000 and 9.9% above.
How much is taken out of a paycheck in Oregon?
On a $52,000 salary paid bi-weekly, about $450 comes out of a $2,000 check: $156.15 of federal income tax, $124.00 of Social Security, $29.00 of Medicare, $129.16 of Oregon income tax and $12.00 of Paid Leave Oregon. That leaves $1,549.69, or 77.5 cents of every dollar.
What is the Oregon standard deduction for 2026?
$2,910 for a single filer or a married person filing separately, and $5,820 for a joint return. A head of household uses $2,910 under the Department of Revenue payroll formula. It is indexed from a 2002 base and has no high-income phase-out, unlike the exemption credit.
Why is the Oregon standard deduction so much smaller than the federal one?
Oregon has never conformed to the federal standard deduction. It sets its own amount, indexed from a 2002 base, which is $2,910 against a federal $16,100 for a single filer. Oregon partly compensates by letting you subtract the federal income tax you paid, up to $8,750, before applying its rates.
Does Oregon have disability insurance or paid family leave?
Oregon has no disability insurance, but it does have Paid Leave Oregon, a paid family and medical leave programme funded by a 1% payroll premium. Employees pay 60% of that, or 0.6% of wages, capped at the $184,500 Social Security wage base. It is charged on gross wages, so pre-tax deductions do not reduce it.
Do Portland or Multnomah County charge local income tax?
Yes, two of them: Preschool for All at 1.5% and Supportive Housing Services at 1%, both applying to taxable income above $125,000 for a single filer and $200,000 for a joint return. Lane County adds a 0.1% transit payroll tax. None of the three is included in this calculator, which models the state only.
How does filing jointly change Oregon tax?
A joint return doubles the standard deduction to $5,820, adds a second $263 exemption for the spouse, and switches to the joint column of rates, whose bands are exactly twice as wide. Oregon computes a joint return as twice the tax on half the income, so a couple is taxed the way two identical single filers would be.
Does a 401(k) contribution reduce Oregon income tax?
Yes. Oregon taxable income starts from federal adjusted gross income, so a traditional 401(k), an HSA contribution and a Section 125 health premium all reduce state tax as well as federal tax. A 6% contribution on a $120,000 salary saves about $630 of Oregon tax for a single filer. It does not reduce the 0.6% paid leave premium.
Is the 9.9% Oregon bracket adjusted for inflation?
No. The three lower thresholds are indexed every year, but ORS 316.037(1)(b)(D) freezes the entry point into the top band at $125,000 of taxable income for the single column and $250,000 for the joint column. That is why the number of Oregonians paying 9.9% rises over time without any law changing.
Other states
5 states are modeled so far, and a state only gets a link once its own rate schedule and worked examples are on the page. The remaining 45 return a federal-only estimate, labelled as such.
- Texas No state income tax
- California State tax + SDI
- Virginia State income tax
- Florida No state income tax
- All states Hub