United States · State income tax
Oregon state income tax rate 2027.
Oregon’s four-rate schedule from ORS 316.037, with the 2026 breakpoints and a projection for 2027.
Short answer: Oregon has four rates: 4.75%, 6.75%, 8.75% and 9.9%. For 2026 the 9.9% rate starts at $125,000 of taxable income for single filers ($250,000 joint). The lower brackets are indexed to inflation each year, so the 2027 breakpoints will be a little higher than the 2026 ones shown.
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Result
Enter your Oregon taxable income and press Estimate.
The Oregon schedule
ORS 316.037 sets Oregon’s rates at 4.75% on the first $2,000 of taxable income, 6.75% from $2,000 to $5,000, 8.75% from $5,000 to $125,000 and 9.9% above $125,000 (statutory base amounts). The Department of Revenue adjusts the bracket dollar amounts every year by a cost-of-living adjustment, so for tax year 2026 the single-filer edges are about $4,550, $11,400 and $125,000 (Tax Foundation’s January 2026 table). The statute says the brackets above $125,000 may not be adjusted, which is why the 9.9% threshold stays at $125,000 while the lower ones move.
Single filers
| Taxable income, 2026 | Rate |
|---|---|
| $0 to $4,550 | 4.75% |
| $4,550 to $11,400 | 6.75% |
| $11,400 to $125,000 | 8.75% |
| Over $125,000 | 9.9% |
Joint filers
| Taxable income, 2026 | Rate |
|---|---|
| $0 to $9,100 | 4.75% |
| $9,100 to $22,800 | 6.75% |
| $22,800 to $250,000 | 8.75% |
| Over $250,000 | 9.9% |
Deductions, exemptions and local tax
Oregon’s January 2026 standard deduction is $2,910 for single filers and $5,820 joint, and its exemption is a credit of $256 per person, which Tax Foundation says is unavailable if federal AGI exceeds $100,000 for single filers or $200,000 for joint filers. Tax Foundation also flags Oregon as a state that lets filers subtract some federal income tax paid. All of that comes off before you reach the taxable income this page asks for.
Tax Foundation puts the average local income-type tax in Oregon at about 0.18% of AGI; Portland-area residents also face the metro supportive housing and Multnomah preschool taxes, which this page does not compute.
What changes in 2027 (projected)
Under ORS 316.037(1)(b) the Department of Revenue publishes a new bracket table for each tax year using the August-to-August CPI change, rounding the increase down to a multiple of $50. The 2027 table will be set from that formula, but the CPI figure is not final, so the 2027 column keeps the 2026 edges. Real 2027 brackets for incomes under $125,000 will be somewhat higher, which lowers tax slightly. The rates themselves are fixed in statute.
Worked example (2026 schedule)
A single filer with $60,000 of Oregon taxable income owes $4,931 under the 2026 schedule, an effective rate of 8.22% and a top marginal rate of 8.75%. A joint filer with $150,000 owes $12,487 (8.32% effective, 8.75% marginal). The 2027 projection for the same incomes is the same dollar amount until the state publishes new brackets.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate. The 2027 line uses the same schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule.
- Any 2027 law change that has not been enacted yet. The 2027 column is a projection from 2026.
Rates and the indexing rule read in the ORS 316.037 text on November 2, 2026. The 2026 dollar edges and the deduction and exemption figures are Tax Foundation’s summary of the Oregon forms.
Sources
- ORS 316.037, Oregon tax rates (statute text mirror, includes the indexing formula) (retrieved November 2026)
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026 (2026 bracket edges, deduction and exemption) (retrieved November 2026)
Frequently asked questions
What is the Oregon state income tax rate for 2027?
Oregon has not published a 2027 schedule, so the 2027 figures on this page are projected by carrying forward the 2026 rates (4.75%, 6.75%, 8.75%, 9.9%). The section on what changes in 2027 explains what could move them.
What is the top Oregon income tax rate?
9.9% under the 2026 schedule. It starts at $125,000 of taxable income for single filers and $250,000 for joint filers.
How much Oregon income tax would I pay on $60,000?
A single filer with $60,000 of Oregon taxable income owes $4,931 under the 2026 schedule, an effective rate of 8.22% and a top marginal rate of 8.75%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. Oregon can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
Rates and the indexing rule read in the ORS 316.037 text on November 2, 2026. The 2026 dollar edges and the deduction and exemption figures are Tax Foundation’s summary of the Oregon forms. The links in the Sources section go to the originals.
Why does the 2027 column use the 2026 bracket edges?
Oregon indexes the bracket dollar amounts to a CPI measure that is not final until later in 2027, so no 2027 table exists yet. Carrying 2026 forward slightly overstates tax for incomes under $125,000.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; the 2027 figures are projections. Nothing you type is transmitted anywhere. Confirm with the Oregon tax agency or a tax professional before you file.