What's the effective tax rate in Oregon on a $100K single salary in 2026?

A $100,000 single filer in Oregon pays roughly $13,841 federal income tax + $7,650 FICA + ~$8,209 Oregon state tax = $29,700 total → 29.7% effective rate. Oregon standard deduction $2,745. Local + 401(k) reductions change this — use the calculator above for an exact verdict.

Does Oregon have local income taxes on top of state tax?

Yes — Portland Metro (PFA + SHS — residents over $125K) levies progressive brackets on top of Oregon's state rate, with the rate base typically being state-taxable income. City/local taxes typically fall outside any state-to-state reciprocity agreement.

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Oregon Paycheck Calculator 2026 — 9.9% Top Rate + Portland Metro Local Tax

Drop your Oregon gross salary — get annual + monthly + bi-weekly take-home, full breakdown of federal + FICA + Oregon state + local tax, effective rate, and how you compare to the Oregon median household. Includes 2026 Oregon brackets from the Oregon Department of Revenue.

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Reviewed by CalcBold Editorial · Sources: IRS Pub 15-T 2026 (projected) + SSA wage-base 2026 + Oregon Department of Revenue — 4-bracket progressive (4.75-9.9%)Last verified May 13, 2026Methodology

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How much do I take home in Oregon? — short answer first

Oregon runs a 4-bracket progressive income tax (4.75-9.9%) — the 9.9% top rate places OR among the 6 highest-tax states in the US. The top bracket kicks in at $125K single / $250K joint, materially lower than Minnesota or California's millionaire-tax thresholds. Portland Metro residents face an additional 2.5% local tax (Preschool For All 1.5% + Metro Supportive Housing Services 1.0%) on income over $125K single / $200K joint — a combined effective rate that can reach 12.4% for high-income Portlanders. The compensating advantage: Oregon has NO sales tax (one of only 5 sales-tax-free states with AK, DE, MT, NH). Standard deduction is small ($2,745 single / $5,495 joint) — most filers itemize.

How Oregon taxes payroll in 2026

Oregon levies a 4-bracket progressive individual income tax under ORS §316.037. Single filer brackets (2024 base, projected modestly higher for 2026): 4.75% on the first $4,300 of taxable income; 6.75% on $4,301-$10,750; 8.75% on $10,751-$125,000; 9.9% above $125,000. Married-filing-jointly thresholds are doubled at the top: 9.9% kicks in at $250,000. The 9.9% top rate places Oregon among the 6 highest-tax states in the US, behind only California (13.3%), Hawaii (11%), New Jersey (10.75%), Minnesota (9.85%, slightly above but at higher threshold), and Massachusetts (9% with surtax). Standard deduction is small at $2,745 single / $5,495 joint (2024) — most Oregon filers itemize federally and pass through to OR. Oregon offers a graduated tax credit that functions as an effective lower-bracket adjustment for low-income filers. The state's compensating feature is the absence of sales tax: Oregon is one of just 5 US states with no sales tax (alongside Alaska, Delaware, Montana, New Hampshire). For low-and-middle-income earners who spend a high share on goods, this offsets a meaningful portion of the income-tax burden vs neighbouring Washington (no income tax but 10.35% Seattle combined sales tax). Portland Metro residents face an additional 2.5% local tax stack: the Multnomah County Preschool For All (PFA) at 1.5% and the Metro Supportive Housing Services (SHS) tax at 1.0%, both kicking in on income over $125,000 single / $200,000 joint. A Portland resident earning $200K single pays roughly: 9.9% state on top portion + 2.5% PFA+SHS local = effective ~12.4% on the marginal slice above $125K. This makes Portland one of the highest combined state+local marginal tax rates in the US for high earners.

Oregon state income tax brackets (single filer, 2026)

Taxable income up to	Marginal rate
$4,300	4.75%
$10,750	6.75%
$125,000	8.75%
Above prior threshold	9.90%

Standard deduction (single): $2,745 · top marginal rate 9.90%. Married filing jointly + head of household brackets follow the same shape with adjusted thresholds.

Oregon city callouts

Portland — Combined effective marginal rate ~12.4% for residents over $125K (state 9.9% + PFA+SHS 2.5%); property tax ~1.10% effective.
Salem + Eugene — No PFA+SHS (outside Portland Metro); state-only rates apply; property tax ~1.0% effective; state government + university anchors.
Bend + Central Oregon — No PFA+SHS; popular relocation target post-2020 for remote workers; property tax ~0.85% effective; tourism + outdoor industries growing.

Local tax stack in Oregon

Portland Metro (PFA + SHS — residents over $125K) (residents) — Progressive — top bracket 2.50%

How to use this calculator

Enter your annual gross salary. Pre-tax, what your employer pays before any deductions.
Pick filing status. Single, married filing jointly, married filing separately, or head of household. Drives both federal and Oregon brackets.
Add 401(k) and HSA contributions (optional). Both lower your federal taxable income; HSA also lowers FICA wages.
Pick your locality. Drives local-tax stacking (NYC, Yonkers, etc). NONE if you live outside any locality with local payroll tax.
Read the verdict. Annual + monthly + bi-weekly take-home, federal + state + local breakdown, and effective tax rate.

Common mistakes

Confusing gross with adjusted gross. The calculator wants your gross salary — what your employer pays before any pre-tax deductions or contributions. If you enter your W-2 Box 1 (already net of 401k), the math will under-count your tax.
Forgetting that 401(k) is still subject to FICA. Traditional 401(k) reduces federal income tax but NOT Social Security + Medicare. Only HSA (through payroll) reduces both.
Using the wrong filing status for state tax. Oregon uses the same filing status categories as the IRS, but bracket thresholds differ from federal. Pick the status that matches your actual tax filing — not just what gives the best number.
Not selecting your locality. If you live in a city with local payroll tax (NYC, Yonkers, etc.), the locality dropdown above is required for accurate math.
Ignoring multi-state implications. If you work in Oregon but live elsewhere (or vice versa), you may owe taxes in both states with a credit between them. This calculator assumes you both live and work in Oregon.

Methodology & Sources

Federal income tax + FICA: IRS Pub 15-T 2026 projected brackets + Social Security Administration 2026 wage base ($181,000) + Medicare 1.45% (no cap) + Additional Medicare 0.9% above $200K/$250K thresholds. Oregon state income tax: Oregon Department of Revenue — 4-bracket progressive (4.75-9.9%) — last verified 2026-05-13. Local taxes (NYC + Yonkers + similar) sourced from the same state DOR publication. Brackets refresh annually — most state DORs publish updates in Q4 preceding the tax year. Federal 2026 figures are projected from 2025 (Rev. Proc. 2024-40) with ~2.5% inflation adjustment; refresh against IRS October release.

Frequently asked questions

Why is Oregon's tax rate so high?

Oregon's 9.9% top rate places it 6th-highest in the US — driven by the state's reliance on income tax in lieu of sales tax. Oregon has no sales tax at all (one of 5 such states), so income tax + property tax must fund services. The 9.9% bracket kicks in at $125K single / $250K joint — materially lower thresholds than California or Hawaii's millionaire-tax bands.

What is the Portland Metro PFA + SHS tax?

Portland Metro residents earning over $125K single (or $200K joint) pay an additional 2.5% local tax: Multnomah County Preschool For All (PFA) at 1.5% + Metro Supportive Housing Services (SHS) at 1.0%. The combined 2.5% applies only to income ABOVE the threshold (it's progressive, not flat-from-dollar-one). A Portland resident at $200K single pays the extra 2.5% on the slice from $125K-$200K.

I live in Washington but work in Portland — what do I pay?

Oregon non-resident tax (Form OR-40-N) on wages earned in Oregon. Washington has no income tax to credit, so a WA-to-Portland commuter effectively pays full OR rates on Portland-source wages. The Portland Metro PFA+SHS apply only to RESIDENTS, so WA residents commuting in are exempt from the local 2.5%. Net: state tax only, no city/metro layer.

Does Oregon really have no sales tax?

Yes — Oregon is one of 5 US states with no sales tax at any level (alongside AK, DE, MT, NH). The state funds itself primarily through individual income tax (60%+ of revenue), property tax (~0.86% effective), and timber + corporate taxes. For low-and-middle-income spenders, the no-sales-tax savings offsets a meaningful portion of the income-tax burden vs neighbouring WA.

Want to compare Oregon take-home pay against another state? Use the national take-home pay calculator with a flat-rate state input. To see what you'd save by changing your 401(k) contribution, drop the gross salary into the salary-to-hourly calculator. For cost-of-living adjustments when comparing jobs across states, the cost of living calculator adjusts for housing + groceries + tax differences between metros.

Frequently Asked Questions

The most common questions we get about this calculator — each answer is kept under 60 words so you can scan.

What's the effective tax rate in Oregon on a $100K single salary in 2026?
A $100,000 single filer in Oregon pays roughly $13,841 federal income tax + $7,650 FICA + ~$8,209 Oregon state tax = $29,700 total → 29.7% effective rate. Oregon standard deduction $2,745. Local + 401(k) reductions change this — use the calculator above for an exact verdict.
Does Oregon have local income taxes on top of state tax?
Yes — Portland Metro (PFA + SHS — residents over $125K) levies progressive brackets on top of Oregon's state rate, with the rate base typically being state-taxable income. City/local taxes typically fall outside any state-to-state reciprocity agreement.
Why is Oregon's tax rate so high?
Oregon's 9.9% top rate places it 6th-highest in the US — driven by the state's reliance on income tax in lieu of sales tax. Oregon has no sales tax at all (one of 5 such states), so income tax + property tax must fund services. The 9.9% bracket kicks in at $125K single / $250K joint — materially lower thresholds than California or Hawaii's millionaire-tax bands.
What is the Portland Metro PFA + SHS tax?
Portland Metro residents earning over $125K single (or $200K joint) pay an additional 2.5% local tax: Multnomah County Preschool For All (PFA) at 1.5% + Metro Supportive Housing Services (SHS) at 1.0%. The combined 2.5% applies only to income ABOVE the threshold (it's progressive, not flat-from-dollar-one). A Portland resident at $200K single pays the extra 2.5% on the slice from $125K-$200K.
I live in Washington but work in Portland — what do I pay?
Oregon non-resident tax (Form OR-40-N) on wages earned in Oregon. Washington has no income tax to credit, so a WA-to-Portland commuter effectively pays full OR rates on Portland-source wages. The Portland Metro PFA+SHS apply only to RESIDENTS, so WA residents commuting in are exempt from the local 2.5%. Net: state tax only, no city/metro layer.
Does Oregon really have no sales tax?
Yes — Oregon is one of 5 US states with no sales tax at any level (alongside AK, DE, MT, NH). The state funds itself primarily through individual income tax (60%+ of revenue), property tax (~0.86% effective), and timber + corporate taxes. For low-and-middle-income spenders, the no-sales-tax savings offsets a meaningful portion of the income-tax burden vs neighbouring WA.