What are Oregon's income tax brackets?

Oregon uses four graduated brackets: 4.75 percent on the lowest income, then 6.75 percent, 8.75 percent, and a top rate of 9.9 percent on the highest income. The dollar thresholds for the lowest brackets are doubled for married couples filing jointly.

What is Oregon's standard deduction?

For the 2024 tax year Oregon's standard deduction is about 2,745 dollars for single filers and 5,495 dollars for married filing jointly. These amounts are much smaller than the federal standard deduction and are indexed for inflation.

What is the Oregon exemption credit?

Oregon gives a personal exemption credit (about 249 dollars per exemption for 2024) for yourself, your spouse, and each dependent. It is a dollar-for-dollar credit subtracted from your tax, not a deduction from income, so it directly lowers your bill.

Does Oregon tax Social Security and retirement income?

Oregon does not tax Social Security benefits. Most other retirement income, such as pensions and IRA withdrawals, is generally taxable, though a retirement income credit may apply for some taxpayers. Those special cases are not modelled here.

How accurate is this calculator?

It accurately applies the brackets, standard deduction, and exemption credit for the income and status you enter. Itemized deductions, the federal tax subtraction, the Oregon kicker, and other credits can change your actual liability and are not included.

Oregon Income Tax Calculator

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Oregon has one of the highest state income taxes in the country, with a top rate of 9.9%, offset by the state having no sales tax. This calculator applies Oregon’s graduated brackets, the standard deduction, and the per-person exemption credit to estimate your state income tax.

How it works

The calculation has three parts:

Standard deduction. Subtract Oregon’s standard deduction ($2,745 single, $5,495 married filing jointly) from gross income to get taxable income.
Graduated brackets. Run taxable income through Oregon’s four brackets — 4.75%, 6.75%, 8.75%, and 9.9% — taxing each slice at its own rate. The lower bracket thresholds double for married filing jointly.
Exemption credit. Subtract a per-person credit (about $249 each for 2024) for yourself, your spouse, and each dependent. This is a credit against tax, not a deduction.

The result is max(0, bracketTax − exemptionCredit), and the effective rate is that tax divided by gross income.

Tips and example

A single filer earning $70,000 with one exemption has taxable income of $67,255 after the standard deduction. The bracket tax is roughly $5,930; subtracting the $249 exemption credit gives about $5,681, an effective rate near 8.1% of gross income.

This models the state tax only. Oregon’s federal tax subtraction, itemized deductions, the retirement income credit, and the periodic “kicker” rebate can all change your actual liability and are not included here.