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Oregon Income Tax Guide

4.75% to 9.9% bracketsOregon's four-rate schedule uses separate single and joint thresholds.
0.6% Paid Leave employee shareEmployees generally pay 60% of the 1% total contribution up to $184,500 in 2026.
0.1% statewide transit taxOregon continues employee withholding at one-tenth of one percent after Measure 120 failed.
Official SourcesOregon income tax2026 payroll figuresPaid Leave OregonStatewide transit taxIRS
Oregon income tax2026 payroll figuresPaid Leave OregonStatewide transit taxIRS
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How Oregon taxes work

Oregon taxable income is simplifiedThe calculator subtracts the regular 2026 Oregon deduction before applying status-specific brackets.
Indexed thresholds are includedSingle/separate uses $4,550 and $11,400 lower thresholds; joint/head thresholds double.
Paid Leave can be toggledThe Oregon-only row defaults to the 0.6% employee share on W-2 wages up to $184,500 per worker.
Statewide transit tax can be toggledThe Oregon-only row defaults to 0.1% of W-2 wages and is kept separate from employer-paid district transit taxes.
Federal-tax subtraction and credits are excludedThose calculations can materially reduce a final Oregon return but require federal liability and eligibility details.

Common Oregon tax questions

Does 9.9% apply to all Oregon income?No. It applies only above the top taxable-income threshold.
Why is Paid Leave optional?Most employees pay it, but some are excluded and an employer may pay some or all of the employee share.
Is the transit tax still 0.1%?Yes. Oregon instructs employers to continue at 0.001 after the 2026 ballot measure failed.
Are Portland-area personal taxes automatic?No. Use the local-rate field only as an approximation and calculate progressive local taxes separately.
Are TriMet and Lane payroll taxes deducted?No. Those are employer-paid; separate self-employment transit taxes also require location facts.
Is this Form OR-40?No. It excludes the federal-tax subtraction, credits, itemizing, and special rates.