Oregon paycheck calculator, 2026
Oregon has high state rates and no sales tax — the trade is deliberate, and it shows up plainly in a paycheck. On top of the state tax, the Portland area layers two more: the Metro Supportive Housing Services tax and the Multnomah County Preschool for All tax, both of which apply above income thresholds and are determined by exact address rather than by city name. Our 2026 Oregon figures are still being cross-checked, so this page shows the rules and sources rather than an estimate.
Oregon withholding rates, 2026
| Taxable income over | Base tax | Rate on excess |
|---|---|---|
| $0.00 | $8,750.00 | 0% |
| $125,000.00 | $7,000.00 | 0% |
| $130,000.00 | $5,250.00 | 0% |
| $135,000.00 | $3,500.00 | 0% |
| $140,000.00 | $1,750.00 | 0% |
| $145,000.00 | $0.00 | 0% |
| Taxable income over | Base tax | Rate on excess |
|---|---|---|
| $0.00 | $8,750.00 | 0% |
| $250,000.00 | $7,000.00 | 0% |
| $260,000.00 | $5,250.00 | 0% |
| $270,000.00 | $3,500.00 | 0% |
| $280,000.00 | $1,750.00 | 0% |
| $290,000.00 | $0.00 | 0% |
Bonuses and supplemental pay
Oregon withholds supplemental wages — bonuses, commission, severance — at a flat 8%, separately from your regular salary. A bonus can therefore have a different amount withheld than the same money paid as salary, which is usually why a bonus arrives smaller than expected.
What the Oregon withholding form asks for
| Field | What it does | Where it appears |
|---|---|---|
| Oregon allowances | Total allowances claimed on Form OR-W-4. | Form OR-W-4, line 2 |
| Married, higher single rate | Select when a married employee elects the higher single withholding rate. | Form OR-W-4, filing-status election |
| Exempt from Oregon withholding | Select only for a current, valid exemption certificate. | Form OR-W-4, exemption election |
| No Oregon withholding statement on file | Oregon requires 8% withholding until the employee supplies a withholding statement or exemption certificate. | Employer default under HB 2119 |
Local taxes in Oregon
These are levied on top of the state tax and are not included in a headline state rate. They are the usual reason two Oregon paychecks with the same salary differ.
Metro Supportive Housing Services personal income tax
Employer withholding is required for employees earning more than $200,000 annually unless they file an opt-out; employees may also opt in or designate a per-paycheck amount.
Selecting this rule represents employer-calculated or voluntarily elected withholding. Omit it when a valid opt-out applies.
Source: 2026 Metro/MultCo Employee OPT IN/OUT Form, read 2026-07-19
Multnomah County Preschool for All personal income tax
Employer withholding is required for employees earning more than $200,000 annually unless they file an opt-out; employees may also opt in or designate a per-paycheck amount.
The announced 0.8 percentage-point increase begins in 2027, not 2026.
Source: 2026 Metro/MultCo Employee OPT IN/OUT Form, read 2026-07-19
Notes and caveats
- No 2026 NFC Oregon bulletin was available as of retrieval. NFC-25-1743009231 confirms the formula structure and pretax treatment but contains 2025 amounts; the current 2026 Oregon DOR publication controls, and the ruleset is flagged pending a same-year independent bulletin.
- The 2026 DOR publication is internally inconsistent: its explicit formula tables use a maximum federal subtraction of $8,750, while stale prose on pages 5 and 8 says $8,500. The formula tables and their $1,750 phaseout increments are used.
- The DOR worked Example 1 contains arithmetic/transcription errors ($21,165 and $21,090 for a calculation that is $21,090); golden vectors are worked directly from the formula rows, not that example.
- Percentage-method pay-period withholding may be rounded to the nearest dollar; this ruleset uses that permitted whole-dollar rounding.
- Metro SHS and Multnomah County PFA withholding are available as separate, overlapping local rules using entered jurisdiction taxable income and public GIS resolution.
Sources
Every figure on this page is transcribed from a published source and carries the date it was read. Where two sources disagree, the disagreement is recorded rather than resolved silently.
- Oregon Withholding Tax Formulas, 150-206-436 (Rev. 12-31-25), effective January 1, 2026 — read 2026-07-19 · cross-checked against NFC-25-1743009231, https://help.nfc.usda.gov/bulletins/2025/1743009231.htm (formula-structure cross-check only; 2025 amounts differ)
- statusIsSingle — Oregon Withholding Tax Formulas, 150-206-436 (2026) , pages 6-7 · read 2026-07-19
- federalCap — Oregon Withholding Tax Formulas, 150-206-436 (2026) , page 7, [S] and [M] PHASE OUT tables · read 2026-07-19
- singleFederalCap — Oregon Withholding Tax Formulas, 150-206-436 (2026) , page 7, FAQ 4 · read 2026-07-19
- standardDeduction — Oregon Withholding Tax Formulas, 150-206-436 (2026) , pages 6-7 and FAQ 2 · read 2026-07-19
- jointStandardDeduction — Oregon Withholding Tax Formulas, 150-206-436 (2026) , pages 6-7 and FAQ 2 · read 2026-07-19
- personalCredit — Oregon Withholding Tax Formulas, 150-206-436 (2026) , pages 6-7, formula rows · read 2026-07-19
- lowSingleRates — Oregon Withholding Tax Formulas, 150-206-436 (2026) , page 6, annual wages up to $50,000, single with fewer than 3 allowances · read 2026-07-19
- lowJointRates — Oregon Withholding Tax Formulas, 150-206-436 (2026) , page 6, annual wages up to $50,000, single with 3 or more allowances or married · read 2026-07-19
- highSingleRates — Oregon Withholding Tax Formulas, 150-206-436 (2026) , page 7, wages $50,000 or higher, single with fewer than 3 allowances · read 2026-07-19
- highJointRates — Oregon Withholding Tax Formulas, 150-206-436 (2026) , page 7, wages $50,000 or higher, single with 3 or more allowances or married · read 2026-07-19
This is an estimate of payroll withholding, not tax advice, and not a prediction of your final tax bill. Withholding is what your employer sends in during the year; what you actually owe is settled when you file.