Oregon Income Tax Brackets: 2025 Rates and Estimated 2026 Charts

Publication OR-17 lists the Oregon rates and the limits where each applies in a table headed “Miscellaneous Oregon income tax information for tax years 2022–2025”. These tables copy its 2025 column. The Department of Revenue uses one set of limits for single and married filing separately and another for married filing jointly, head of household and qualifying surviving spouse.

The Department of Revenue’s Oregon Estimated Income Tax Instructions for 2026 (Publication OR-ESTIMATE, Rev. 10-07-25) print “Estimated Oregon indexed figures for tax year 2026” and the Chart S and Chart J “for estimating 2026 Oregon tax”. They are estimates for estimated tax payments, so the tables below are labeled estimated. The Department of Revenue’s 2026 withholding formulas (Rev. 12-31-25) use the same limits. We found no 2026 Form OR-40 instructions on November 7, 2026, and we show no 2026 standard deduction, exemption credit or federal tax subtraction because the two 2026 publications round them differently.

Below $50,000 of taxable income, the Form OR-40 instructions use tax tables in $100 steps. At $50,000 or more they give a formula for each filing status group: Chart S for single or married filing separately, and Chart J for married filing jointly, head of household or qualifying surviving spouse.

The standard deduction depends on filing status. The exemption credit of $256 per exemption is a credit against the tax, not a deduction, and it is $0 above the federal AGI limits shown. The Oregon surplus, known as the kicker, is returned as a credit: for 2025 the Department of Revenue says the kicker is 9.863 percent of the 2024 total Oregon personal income tax liability, and to claim it a filer must have filed a 2024 Oregon return, had a 2024 Oregon personal income tax liability and file a 2025 Oregon return.

Oregon does not use the federal brackets. It applies its own four rates to Oregon taxable income. The federal rates are on the tax brackets 2026 and 2027 pages. Oregon also allows a subtraction for the current year’s federal income tax liability after credits: for 2025 the subtraction is limited to $8,500 ($4,250 if married filing separately) and may be limited further based on federal AGI (Publication OR-17, Table 9).

In Table 9 the $8,500 limit applies below $125,000 of federal AGI for a single filer, and the limit falls in steps to $0 at $145,000 or more. For married filing jointly, head of household and qualifying surviving spouse the $8,500 limit applies below $250,000, and the limit is $0 at $290,000 or more.

The 2025 Form OR-40 instructions work an example for Daniel and Madison, who file a joint return with Oregon taxable income of $75,500. They use Chart J. The amounts below are the ones printed in the instructions.

• 2026 federal tax brackets
• 2027 federal tax brackets
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Every source was read live: we downloaded each file from the agency's website on November 7, 2026, with no archive copy. The tables above are copied from these documents and checked against saved excerpts.

• Oregon Department of Revenue: 2025 Publication OR-17, Oregon Individual Income Tax Guide (tax year 2025)
• Oregon Department of Revenue: 2025 Form OR-40 Instructions, Full-year Resident (tax year 2025)
• Oregon Department of Revenue: Oregon Estimated Income Tax Instructions, Publication OR-ESTIMATE (2026) (tax year 2026)
• Oregon Department of Revenue: Oregon Withholding Tax Formulas, effective January 1, 2026 (tax year 2026)

For the federal rates, see the 2026 tax brackets and 2027 tax brackets.