Oregon Paycheck Calculator (2026)
Last updated: 2026-10-07 · Oregon figures checked against official sources on 2026-10-07
Oregon withholds 4.75% – 9.9% state income tax in 2026 using its own formula and your Form OR-W-4, plus local income taxes in some cities or counties; employees also pay Statewide Transit Tax, Paid Leave Oregon, Oregon Workers' Benefit Fund assessment. On a $50,000 salary paid every two weeks, a single employee keeps about $1,491.65 per check: $146.92 federal, $147.11 Social Security and Medicare, $123.22 Oregon income tax and $14.18 in state premiums come out of $1,923.08.
Year-to-date, employer size and gross-up
For the $184,500 wage base and the $200,000 Additional Medicare threshold.
Sets state paid-leave shares (e.g. DE, CO, ME).
Enter a take-home amount to solve for gross pay.
Your inputs are saved in this browser only.
Paycheck breakdown · 2026 · Oregon
| Item | This check | Year |
|---|---|---|
| Salary | $1,923.08 | $50,000 |
| Gross pay | $1,923.08 | $50,000 |
| − Federal income tax | −$146.92 | −$3,820 |
| − Social Security (6.2%) | −$119.23 | −$3,100 |
| − Medicare (1.45%) | −$27.88 | −$725 |
| − Oregon income taxState formula | −$123.22 | −$3,204 |
| − Statewide Transit Tax (0.1%) | −$1.92 | |
| − Paid Leave Oregon (0.6%) 25+ employees: employer pays 40% of 1%. Employers may choose to pay the employee share. | −$11.54 | |
| − OR Workers' Benefit Fund (0.9¢/hour) 2026 rate is 1.8 cents per hour worked (2.0¢ in 2025). Employers pay half and deduct half from workers' wages. | −$0.72 | |
| Net pay | $1,491.65 | $38,783 |
Year total for state programs (with their wage caps): $369.
How federal withholding was figured (Pub. 15-T Worksheet 1A)
| 1a | Taxable wages this pay period | $1,923.08 |
| 1b | Pay periods per year | 26 |
| 1c | Annualized wages | $50,000.08 |
| 1d | Step 4(a) other income | $0.00 |
| 1f | Step 4(b) deductions | $0.00 |
| 1g | Standard adjustment ($12,900 MFJ / $8,600 other) | $8,600.00 |
| 2a | Adjusted Annual Wage Amount | $41,400.08 |
| 2b–2d | Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule) | |
| 2g | Annual tentative withholding | $3,820.01 |
| 2h | ÷ pay periods | $146.92 |
| 3b | Step 3 credits per period | −$0.00 |
| 4a | Extra withholding (Step 4(c)) | $0.00 |
| 4b | Federal income tax to withhold | $146.92 |
How Oregon withholding was figured
Oregon withholding formulas 150-206-436 (2026)
| Annualized state wages ($1,923.08 × 26) | $50,000.08 |
| Federal tax subtraction (capped at $8,750.00) | −$3,819.92 |
| Standard deduction | −$2,910.00 |
| Rate formula − $263 × 1 allowance(s) | $3,203.64 |
| Annual withholding ÷ 26 pay periods | $123.22 |
What the employer pays on top
| Social Security match (6.2%) | $119.23 |
| Medicare match (1.45%) | $27.88 |
| FUTA (0.6% of the first $7,000) | $11.54 |
| Federal employer taxes this check | $158.65 |
Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.
Oregon take-home pay examples (2026)
Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; Oregon certificate — single: OR-W-4 status: Single / head of household; OR-W-4 allowances: 1; married: OR-W-4 status: Married; OR-W-4 allowances: 2. Computed with the same engine as the calculator.
| Salary · filing status | Gross / check | Federal | Soc. Sec. + Medicare | Oregon tax | State premiums | Net / check | Net / year |
|---|---|---|---|---|---|---|---|
| $50,000 · single | $1,923.08 | $146.92 | $147.11 | $123.22 | $14.18 | $1,491.65 | $38,783 |
| $50,000 · married, one income | $1,923.08 | $68.46 | $147.11 | $97.92 | $14.18 | $1,595.41 | $41,481 |
| $100,000 · single | $3,846.15 | $506.54 | $294.23 | $274.89 | $27.65 | $2,742.84 | $71,314 |
| $100,000 · married, one income | $3,846.15 | $293.85 | $294.23 | $246.47 | $27.65 | $2,983.95 | $77,583 |
Oregon income tax rates for 2026
2026: No rate changes; brackets, standard deduction, federal-tax-subtraction cap ($8,500 → $8,750) and exemption credit ($256 → $263 in the withholding formula) were inflation-indexed. Locally: Metro SHS thresholds are inflation-indexed for the first time ($128,000 / $205,000 for 2026); Portland's Arts Education Tax was restructured for 2026 ($50 single / $100 joint with $20,000 / $40,000 taxable-income thresholds); Multnomah County's PFA 0.8-point rate increase was deferred again (now 2028).
Single / married filing separately
| Taxable income | Rate |
|---|---|
| $0 – $4,550 | 4.75% |
| $4,550 – $11,400 | 6.75% |
| $11,400 – $125,000 | 8.75% |
| Over $125,000 | 9.9% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $9,100 | 4.75% |
| $9,100 – $22,800 | 6.75% |
| $22,800 – $250,000 | 8.75% |
| Over $250,000 | 9.9% |
- Standard deduction
- $2,910 single · $5,820 married jointly · $4,685 head of household
- Personal exemption
- $263 / $263 per dependent credit
Credits, phase-outs and other Oregon rules
- 2026 rate charts (Pub. OR-ESTIMATE 2026): Chart S (Single, MFS) 4.75% to $4,550; $216 + 6.75% to $11,400; $678 + 8.75% to $125,000; $10,618 + 9.9% above. Chart J (MFJ, Head of household, Qualifying surviving spouse) 4.75% to $9,100; $432 + 6.75% to $22,800; $1,357 + 8.75% to $250,000; $21,237 + 9.9% above. HOH uses the joint chart (hoh key); MFS uses the single chart (mfs omitted).
- 2026 standard deduction (DOR 2026 Combined Payroll Tax Report): Single/MFS $2,910; HOH $4,685; MFJ $5,820. Additional standard deduction for age 65+/blind (2025: $1,000 per married taxpayer; single/HOH amount per OR-17 — 2026 amounts not yet published). Note: Pub. OR-ESTIMATE (Oct 2025) printed rounded 'estimated' figures of $2,900 / $4,650 / $5,800.
- Federal tax liability subtraction (ORS 316.695): subtract actual federal income tax liability up to $8,750 for 2026 (2025: $8,500), phased out by federal AGI. 2026 steps (Pub. 150-206-436): Single — under $125,000: $8,750; $125,000–<130,000: $7,000; <135,000: $5,250; <140,000: $3,500; <145,000: $1,750; $145,000+: $0. MFJ/HOH/QSS — under $250,000: $8,750; then $7,000 / $5,250 / $3,500 / $1,750 in $10,000 steps; $290,000+: $0. MFS uses half the single amounts (2025 table: $4,250 max). This is a big item an annual wage-only approximation must include.
- Personal exemption credit (credit against tax, non-refundable): $263 per taxpayer, spouse and dependent for 2026 per the 2026 withholding formula (OR-ESTIMATE estimated $260; 2025 final was $256). The credit is $0 if federal AGI exceeds $100,000 (Single/MFS) or $200,000 (MFJ/HOH/QSS). Extra exemption credits for severe disability / child with disability.
- Refundable family credits not modeled here: Oregon earned income credit (percentage of federal EITC), Oregon Kids Credit.
All 51 jurisdictions side by side: 2026 state income tax rates.
How Oregon withholding works
Employer guide: Oregon Withholding Tax Formulas, Publication 150-206-436 (Rev. 12-31-25), effective January 1, 2026
Annual formula (pp. 6-7): BASE = annual wages − federal income tax withheld (capped at $8,750, phased down for wages ≥ $125,000 single / ≥ $250,000 married) − standard deduction ($2,910 single/HOH; $5,820 married or single claiming 3+ allowances). Then apply the rate table for wages < $50,000 (which adds a $263 constant) or ≥ $50,000, subtract $263 × OR-W-4 allowances (allowances forced to 0 if wages > $100,000 single / > $200,000 married), and divide by pay periods (12/24/26/52/260 daily). Withholding may be rounded to the nearest dollar (optional). Supplemental wages paid separately: optional flat 8%. No OR-W-4 or exemption certificate: withhold a flat 8% (HB 2119).
Other deductions from a Oregon paycheck
- Statewide Transit Tax — 0.1%, all wages. Source
- Paid Leave Oregon — up to 0.6%, first $184,500 of wages. 2026 total contribution 1% up to $184,500: employees 60% (0.6%), employers with 25+ employees 40% (0.4%). Source
- Oregon Workers' Benefit Fund assessment — 0.9¢ per hour worked, per hour. 2026 rate is 1.8 cents per hour worked (2.0¢ in 2025). Employers pay half and deduct half from workers' wages. Source
Local income taxes in Oregon
- Metro Supportive Housing Services (SHS) personal income tax. 1% of Metro taxable income (Oregon taxable income) above the threshold — residents of the Metro district (parts of Multnomah, Washington, Clackamas counties) on all income, nonresidents on Metro-source income. Thresholds were $125,000 single / $200,000 joint for 2021–2025; indexed starting 2026: $128,000 single (incl. MFS) / $205,000 joint (incl. MFJ, HOH, QSS); 2027: $132,000 / $211,000. Employers must withhold 1% on wages over $200,000 (employees can opt in/out). Tax scheduled to expire 2030. Administered by Portland Revenue Division (Form MET-40). Source
- Multnomah County Preschool for All (PFA) personal income tax. 1.5% of Multnomah County taxable income over $125,000 (single) / $200,000 (joint) plus an additional 1.5% over $250,000 / $400,000 (3% marginal). Thresholds are NOT indexed for 2026 (the county board declined to index in Aug 2025). The scheduled 0.8-point increase (to 2.3% / 3.8%) was delayed from 2026 to 2027 (Sept 2024) and again to 2028 (Aug 2026; portland.gov now says 'will increase by 0.8% in 2028' — multco.us page still says 2027). Applies to residents and to nonresidents on Multnomah-source income; employers withhold 1.5% on wages over $200,000 and 3% over $400,000 (opt in/out allowed). Source
- Oregon statewide transit tax (STT) — 0.1% resident. 0.1% employee-paid tax withheld from all wages of Oregon residents (wherever earned) and from nonresidents' wages for services performed in Oregon; no wage cap. Separate employer-paid transit payroll taxes (note only): TriMet 0.8237% and Lane Transit District 0.80% for 2026. Source
- Portland Arts Education Tax (Arts Tax) — $50 a year. Restructured for tax year 2026 (City Council, Ordinance 192185): $50 for single, MFS, QSS or HOH filers and $100 for married filing jointly; owed by Portland residents 18+ who lived in Portland 30+ days, must file an Oregon return, and whose Oregon taxable income exceeds $20,000 (single/MFS) or $40,000 (MFJ/QSS/HOH). Previously $35 per adult. Indexed for inflation from tax year 2027. Not withheld by employers; paid with a separate return. Source
Oregon paycheck FAQ
How much is $50,000 a year after taxes in Oregon?
About $38,783 a year — $1,491.65 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $123.22 Oregon income tax and $14.18 in Statewide Transit Tax / Paid Leave Oregon / Oregon Workers' Benefit Fund assessment per check. A married couple filing jointly on one $50,000 income keeps about $41,481 ($1,595.41 per check).
How much is $100,000 a year after taxes in Oregon?
About $71,314 for a single filer ($2,742.84 per biweekly check) and $77,583 for a married couple with one income ($2,983.95 per check); Oregon income tax takes $7,147 and $6,408 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.
What is the Oregon income tax rate for 2026?
4 brackets from 4.75% – 9.9%, after a standard deduction of $2,910 single / $5,820 joint and a personal exemption ($263 / $263 per dependent credit). No rate changes.
Which form controls Oregon withholding?
Your Form OR-W-4 (Oregon Employee's Withholding Statement and Exemption Certificate); an Oregon-only federal W-4 filed before 2020 may still be used. Employers apply Oregon Withholding Tax Formulas, Publication 150-206-436 (Rev. 12-31-25), effective January 1, 2026. Changing your federal W-4 does not change your Oregon withholding.
Are there local income taxes in Oregon?
Yes: Metro Supportive Housing Services (SHS) personal income tax; Multnomah County Preschool for All (PFA) personal income tax; Oregon statewide transit tax (STT) (0.1% resident); Portland Arts Education Tax (Arts Tax). Pick yours under “Local income tax” in the calculator.
What else comes out of a Oregon paycheck besides income tax?
Statewide Transit Tax: 0.1% (all wages); Paid Leave Oregon: up to 0.6% (first $184,500 of wages); Oregon Workers' Benefit Fund assessment: 0.9¢ per hour worked (per hour). Plus federal Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, and 0.9% more over $200,000).
How are bonuses withheld in Oregon?
Federal: a flat 22% or the aggregate method (37% above $1 million). Oregon: Supplemental wages paid separately: optional flat 8%.
Does Oregon tax 401(k) contributions or health premiums?
Oregon follows the federal treatment for wage withholding: traditional 401(k)/403(b)/457(b) deferrals and cafeteria-plan items (health premiums, HSA, FSA) reduce the wages Oregon taxes.
More for Oregon employers and employees
Official Sources
Figures checked against these sources on 2026-10-07- Oregon DOR — Withholding Tax Formulas 150-206-436 (Rev. 12-31-25), effective Jan 1, 2026
- Oregon DOR — 2026 Publication OR-ESTIMATE (Rev. 10-07-25) — 2026 rate charts S and J
- Oregon DOR — 2026 Combined Payroll Tax Report 150-211-155 (2026 std deductions, STT, TriMet/LTD, Paid Leave)
- Oregon DOR — 2025 Publication OR-17 (Table 9 federal tax subtraction phase-out; exemption credit rules)
- Oregon DOR — 2026 Form OR-W-4 instructions
- Oregon DOR — Tax benefits for families (exemption credit AGI limits)
- Portland Revenue Division — Personal Income Tax (SHS thresholds, PFA rates)
- Portland Revenue Division — Withholding information for employers
- Paid Leave Oregon — what employers need to do
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — federal withholding
- IRS Publication 15 (2026), Employer's Tax Guide — FICA
Paycheck calculators for other states
- Alabama
- Alaskano tax
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Floridano tax
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevadano tax
- New Hampshireno tax
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakotano tax
- Tennesseeno tax
- Texasno tax
- Utah
- Vermont
- Virginia
- Washingtonno tax
- West Virginia
- Wisconsin
- Wyomingno tax
Estimates only, not tax or payroll advice. Check results against your pay stub.