Oklahoma state income tax rates and calculator

Oklahoma personal income tax rates for 2024

There are six tax brackets for income earned in the 2024 tax year, to be filed on tax returns in 2025.

Similar to the federal tax system, Oklahoma uses a graduated, or progressive, tax system. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.

For example, as you can see from the table below, a single filer in Oklahoma with $25,000 in taxable income in 2024 will pay:

• 0.25 percent on the first $1,000 of income
• 0.75 percent on income from $1,000 to $2,500 (that is, a 0.75 percent rate on $1,500)
• 1.75 percent on income from $2,500 to $3,750 (which means a 1.75 percent rate on $1,250)
• And so on, all the way up to a 4.75 percent rate on any income over $7,200 (which, in our example of someone with $25,000 in taxable income, would mean a 4.75 percent rate on $17,800).

Calculating your total tax bill in a graduated system means calculating your tax for each bracket and then adding up the amounts. Read more about marginal vs. effective tax rates.

Source: Oklahoma Tax Commission

Oklahoma income tax forms are due April 15, or the next business day if that date falls on a weekend or holiday. However, if you file online and pay taxes electronically, the deadline is extended until April 20.

Who has to file Oklahoma state taxes?

Those who lived in Oklahoma for the whole year or part of the year are required to file income taxes if their gross income exceeded the standard deduction plus personal exemption. For the 2024 tax year, that threshold is:

• $7,350 for those filing single or married filing separately
• $10,350 for head of household
• $14,700 for married filing jointly

Even if you don’t meet those income thresholds, you should file a return if you qualify for a tax refund.

Part-year residents who don’t meet the above requirements must file if they received at least $1,000 of gross income from a source in Oklahoma during the tax year while they were not living in the state. Nonresidents also must file if they had $1,000 of gross income from an Oklahoma source.

Is there a personal exemption or standard deduction in Oklahoma?

Yes, Oklahoma has both a personal exemption and a standard deduction available for filers in the state.

There are additional exemptions: Each dependent also counts for a $1,000 exemption. There is a  $1,000 exemption for taxpayers or spouses who are legally blind. A $1,000 exemption may also be taken for taxpayers who are 65 and older; eligibility is based on adjusted gross income. 

Residents are also eligible for a Parental Choice Tax Credit of up to $7,500, to cover education-related expenses such as tuition and fees for students at eligible private schools.

Oklahoma sales tax rate

Oklahoma’s sales tax rate is 4.5 percent. Sales of food and food ingredients and certain prepared food are exempt from state sales tax.

State law allows incorporated cities, towns and counties to levy local sales. Look up rates for specific locations using this Oklahoma Tax Commission sales and use tax tool.

Disabled veterans and their surviving spouses are eligible for a sales tax exemption in Oklahoma. Those eligible must apply online for a permit. Sales tax relief is also available for residents with gross household incomes of $20,000 or less (that limit is $50,000 in certain situations). See Form 538S to file for a sales tax refund.

Other things to know about Oklahoma taxes

• Property taxes are levied at the local level in Oklahoma. The effective (average) property tax rate is 0.76 percent, according to the Tax Foundation.
• Oklahoma does not have an estate tax or inheritance tax.
• The corporate tax rate is 4 percent.
• The gasoline tax is 20 cents per gallon.
• The cigarette excise tax is $2.03 per pack.
• Marijuana is legal in Oklahoma for medicinal purposes only. There is a 7 percent marijuana excise tax.