What are the Oregon income tax rates?

For 2024 Oregon has four brackets: 4.75%, 6.75%, 8.75%, and 9.9%. The 9.9% top rate is one of the highest in the country and applies to taxable income above roughly $125,000 single or $250,000 married filing jointly.

What is the Portland Metro Preschool For All tax?

The Metro Preschool For All (PFA) tax is a 1% surtax on taxable income above $125,000 (single) or $200,000 (joint) for residents of Multnomah County, which includes Portland. It is collected on top of regular Oregon state income tax.

Does Oregon have a sales tax?

No. Oregon is one of a handful of states with no general sales tax, which is part of why its income tax rates run higher than most states. This calculator covers income tax only.

Is the 9.9% rate applied to my whole income?

No. Oregon uses graduated brackets, so 9.9% applies only to the portion of taxable income above the top threshold. Lower slices are taxed at 4.75%, 6.75%, and 8.75%, which keeps your effective rate below 9.9%.

Is my income data sent anywhere?

No. The calculation runs entirely in your browser. Nothing you enter is uploaded or stored.

Oregon State Income Tax Calculator

Oregon taxes individual income with four progressive brackets from 4.75% up to 9.9% — and has no general sales tax, which is why its income rates run high. Portland-area residents may also owe the Metro Preschool For All tax. This free calculator estimates both.

How it works

Oregon income tax is computed in steps:

Start from your Oregon taxable income (Oregon begins from federal taxable income with state adjustments).
Apply the four brackets — 4.75%, 6.75%, 8.75%, and 9.9% — where each rate hits only the income inside its band.
If you live in Multnomah County (Portland), add the Metro PFA tax: 1% on income above $125,000 single or $200,000 joint.

The total is your combined Oregon-area income tax. Your effective rate sits below the 9.9% marginal rate because only the top slice is taxed at the highest rate.

Example

A single Portland resident with $200,000 taxable income pays Oregon state tax across all four brackets (roughly $17,800), plus the Metro PFA tax of 1% × ($200,000 − $125,000) = $750, for about $18,550 total — an effective rate near 9.3%.

Notes

This estimate covers Oregon state income tax and the optional Metro PFA surtax only — not federal tax, FICA, the Multnomah County personal income tax (SHS), or local credits. Bracket thresholds are indexed annually, so use the figures for the year you are filing.