Labeled estimate
Oregon payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check Oregon's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 4.75% |
| $4,550 | 6.75% |
| $11,400 | 8.75% |
| $125,000 | 9.9% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 4.75% |
| $9,100 | 6.75% |
| $22,800 | 8.75% |
| $250,000 | 9.9% |
- Standard deduction: $2,910 single, $5,820 married.
- Personal credit: $256 single, $512 married, a year.
State unemployment (employer)
- Taxable wage limit: $56,700 per employee per year.
- New-employer rate used: 2.4%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- Oregon statewide transit tax, Paid Leave Oregon and local Portland-area taxes are not included.
- Federal income tax subtraction is not modeled.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a Oregon paycheck