Oregon state income tax rates and calculator

Oregon personal income tax rates for 2024

For income earned in 2024 and reported on tax returns filed in 2025, taxpayers are subject to the Oregon state tax rates shown in the table below.

In a graduated, or progressive, tax system like Oregon’s, the effective, or actual, tax rate you pay is a blend of tax rates.

For example, a single filer in Oregon with $50,000 in taxable income in 2024 will pay a 4.75 percent tax rate on their first $4,300 of income, and then a 6.75 percent rate on their next $6,450 of income (that’s how much of their income falls into the second bracket), and then 8.75 percent on their next $39,250 of income.

To calculate their total tax, they need to add up the taxes owed for each bracket. Read more about marginal vs. effective tax rates.

Source: Oregon Department of Revenue

Who has to file Oregon state taxes?

You must file Oregon state taxes if your gross income exceeds the following limits:

• Residents who are single filers or married filing separately earning more than ​$7,710
• Residents who are married filing jointly earning more than $15,425
• Residents filing as head of household earning more than $9,665
• Part-time or nonresidents who are single filers or married filing separately earning more than ​$2,745 ($0 if married filing separately and spouse itemizes deductions)
• Part-time or nonresidents who are married filing jointly earning more than $5,495
• Part-time or nonresidents filing as head of household earning more than $4,420

These limits may be higher if you note on line 17 of Form OR-40 that you’re over 65 years old or blind.

In Oregon, registered domestic partners, or RDPs, are subject to the same tax statutes and regulations that apply to married filers. Just like a married couple, domestic partners may file jointly or separately. As an RDP, you can’t file using the single filing status on your Oregon return.

Is there a personal exemption or standard deduction in Oregon?

Oregon offers a standard deduction and a personal exemption credit. The personal exemption is $249 each per taxpayer and eligible dependent.

There’s an income limit that restricts who can claim the personal exemption: Generally, people with federal adjusted gross income of more than $200,000 (married filing jointly, head of household, qualifying surviving spouse) or $100,000 (single, married filing separately) can’t claim the exemption. See page 98 on Oregon’s 2024 tax guide for more details on the exemption income restriction.

Taxpayers who are blind or over 65 get an additional standard deduction of $1,200 for single filers and $1,000 per qualifying person for those filing a joint return.

Oregon sales tax rate

Oregon is one of the few states that doesn’t charge a sales tax. You could consider it a bit of a tradeoff, though, since Oregon’s income tax rates are among the highest in the country. Read more about Oregon taxes.

Other things to know about Oregon taxes

• Property taxes are charged at the local level by cities, counties, school districts and other districts, so they vary across the state. The average rate generally is around 0.9 percent of the real market value of the taxable property, according to Oregon’s Department of Revenue. Here are Oregon’s property tax statistics.
• Oregon doesn’t have an inheritance tax but it has an estate tax that ranges from 10 percent to 16 percent, depending on the value of the estate.
• The corporate tax rate is 6.6 percent on taxable income up to $1 million, and then 7.6 percent on everything above that.
• The gasoline tax is 40 cents per gallon.
• Oregon has a cigarette tax of $3.33 per 20 packs, and taxes other tobacco products at slightly different rates.
• With the legalization of recreational marijuana, Oregon also collects taxes on pot. There is a 17 percent tax on all retail sales of marijuana for recreational use, and depending on the location, there may be an additional 3 percent local tax.