2025 Oregon Income Tax Brackets
Oregon (OR) uses 4 progressive income tax brackets ranging from 4.8% to 9.9% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 4.8% | $0 – $4,050 |
| 6.8% | $4,050 – $10,200 |
| 8.8% | $10,200 – $125,000 |
| 9.9% | $125,000 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 4.8% | $0 – $8,100 |
| 6.8% | $8,100 – $20,400 |
| 8.8% | $20,400 – $250,000 |
| 9.9% | $250,000 and up |
Effective rate at common income levels (single)
Effective rate = total Oregon income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Oregon tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $3,850 | 7.7% | 8.8% |
| $75,000 | $6,037 | 8.0% | 8.8% |
| $100,000 | $8,225 | 8.2% | 8.8% |
| $150,000 | $12,856 | 8.6% | 9.9% |
| $250,000 | $22,756 | 9.1% | 9.9% |
Run a full calculation
Combine federal + Oregon income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Oregon bracket is 9.9%, beginning at $125,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the Oregon effective income tax rate is approximately 8.2% — about $8,225 in state tax after the $2,745 standard deduction.
The Oregon standard deduction for 2025 is $2,745 for single filers and $5,495 for married filing jointly.
Distinct MFJ bracket table in Oregon for 2025.
Oregon publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Oregon's bracket structure
The 2025 Oregon income tax is structured as 4 progressive brackets: rates start at 4.75% on initial taxable dollars and step up to 9.90% at the top bracket. Because each bracket applies only to income within that range — not to all income above its lower threshold — a filer's effective tax rate is always lower than their marginal rate. Withholding calculators on this site account for the bracket structure automatically.
At 9.90%, Oregon's top marginal rate is among the highest in the country — typically in the same band as California (13.30%), Hawaii (11.00%), and New York/New Jersey (10.75-10.90%). High-top-rate states tend to combine a progressive bracket structure with a relatively high top-bracket threshold ($1M+ in the highest-rate cases), meaning only filers in the top decile of state income actually face the headline rate. Middle-income filers in the same states face marginal rates much closer to the national median.
Tax brackets and deduction amounts on this page are the official figures published by the Oregon Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Oregon 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.