Calculate your 2026 Oregon state income tax across 4 brackets (4.75%–9.9%) with low standard deduction and personal exemption credit. Compare OR vs WA total tax.
How to Use This Oregon Income Tax Calculator
Enter your annual gross income and select your filing status. Choose the number of personal exemptions (each reduces your tax by $236). Oregon's standard deduction is only $2,745 for single filers, much lower than the federal $16,100 — this means more income is taxed at the state level.
The Formula
OR Standard Deduction: $2,745 (single) / $5,495 (married jointly) [2026]
OR Personal Exemption Credit: $236 per exemption
OR Taxable Income = Gross Income − OR Standard Deduction
OR Tax (before credit) = Bracket calculation (4.75% → 9.9%)
OR Tax = OR Tax − (Exemptions × $236)
Example
David, Single, 1 exemption, $75,000 salary in Oregon 2026:
OR taxable: $75,000 − $2,745 = $72,255
4.75% on $4,050 = $192 | 6.75% on $6,150 = $415 | 8.75% on $62,055 = $5,430
OR tax (before credit): $6,037 − $236 exemption credit = $5,801
OR effective rate: 7.73% | OR marginal rate: 8.75%
Frequently Asked Questions
What are the Oregon income tax brackets for 2026?
Oregon has 4 tax brackets for 2026 (single filers): 4.75% on income $0–$4,050; 6.75% on income $4,050–$10,200; 8.75% on income $10,200–$125,000; and 9.9% on income above $125,000. Oregon's standard deduction is notably low at only $2,745 for single filers, meaning most income is taxable at the state level from the first dollar.
Why is Oregon's standard deduction so low?
Oregon's standard deduction ($2,745 single / $5,495 married jointly for 2026) is intentionally low as part of the state's tax design. Oregon compensates for this with a personal exemption credit ($236 per exemption) and has no sales tax. The low standard deduction means Oregon collects more income tax revenue while relying zero on sales tax, which is considered more regressive.
Does Oregon have a sales tax?
No. Oregon is one of only 5 states with no state sales tax (along with Montana, New Hampshire, Delaware, and Alaska). This is a significant benefit for high-spending households. A family spending $60,000 on taxable goods in Washington (10% average sales tax) would pay $6,000 in sales tax annually — more than many Oregon residents pay in state income tax on average wages.
What is the Oregon personal exemption credit?
Oregon provides a personal exemption credit of $236 per exemption (2026). Single filers receive 1 exemption ($236 credit). Married filing jointly filers get 2 exemptions ($472 credit). Head of household filers get 1 exemption with additional dependent credits. Unlike a deduction, this credit directly reduces your tax dollar-for-dollar after calculating your bracket tax.
How does Oregon compare to Washington on total tax burden?
Oregon vs. Washington is a classic trade-off: Oregon has high income tax (up to 9.9%) but zero sales tax, while Washington has no income tax but a high sales tax averaging 9–10%. For a typical middle-income earner spending 30% of income on taxable goods, the break-even is roughly around $50,000–$70,000 annual income. High earners (above $125,000) generally pay more total tax in Oregon due to the 9.9% bracket.