How much tax is taken out of my paycheck in Oregon?

Three state items rather than one. Oregon income tax is worked out after a capped subtraction for your federal withholding and is then reduced by a credit for each allowance; the Paid Leave Oregon share and the statewide transit tax are each a small fraction of pay. The Portland-area Metro and Multnomah County taxes are not among them, so a stub that carries them shows more taken out than the figure here.

How can I calculate my Oregon paycheck?

Give the pay, how often it comes, the filing status and the allowances from your OR-W-4. The calculator then runs the state's formula in its own order: federal withholding is estimated first because part of it leaves the Oregon base, and the allowance credit applies only while annual pay stays under the cutoff for your status. In the Portland area, check your stub for the local taxes left out here.

Why do my Oregon allowances stop counting at higher pay?

Because Oregon's formula drops them above a wage level, set higher for a married employee than for a single one. Below that level each allowance takes a fixed credit off the tax. Above it the credit is gone whatever the OR-W-4 says, so a high earner's state line no longer moves with the allowance count.

What if I never filed an Oregon W-4?

An employee with no Form OR-W-4 on file may be withheld at a straight flat rate instead of by the formula. This calculator does not model that rate: it always works the formula from the status and allowances it is given, so a stub withheld at the flat rate will not match it.

Oregon paycheck calculator

Oregon subtracts part of the federal income tax withheld from the same paycheck before it reads its own schedule, and caps that subtraction with a ceiling that steps down to nothing as wages rise. Allowances on Form OR-W-4 are then a credit taken off the tax rather than an amount taken off income, and they stop counting once pay passes a level set by filing status.

Take-home pay

$1,537.59

per bi-weekly (26 per year) period

Gross pay: $2,000.00
Federal Income Tax: −$156.15
Social Security: −$124.00
Medicare: −$29.00
OR State Income Tax: −$139.26
Paid Leave Oregon: −$12.00
OR Statewide Transit Tax: −$2.00
Net pay: $1,537.59

Carries these figures into a full Oregon pay stub you can preview and download.

How Oregon withholding is worked out

At a fixed annual wage the formula switches to a second set of brackets, which is the one that carries the top rate. With three or more allowances any employee reads the married column; with fewer, a head of household reads the single one. Two more lines leave the same check and are calculated here: the employee's share of the Paid Leave Oregon contribution, which an employer may choose to pay instead, and the statewide transit tax, taken even from pay too low for income tax withholding. The Metro and Multnomah County income taxes that employers in the Portland area withhold are not.

These are withholding figures: what an employer takes out of one paycheck, which is not the same calculation as the one on an annual return.

Wages are annualised before the schedule is read, so the figures below are annual.

From three allowances on, single and head of household read the married filing jointly column instead: schedule and standard deduction alike.

Single
Annual wages	Tax on the lower figure	Rate on the rest
$0.00 to $4,550.00	$263.00	4.75%
$4,550.00 to $11,400.00	$479.00	6.75%
$11,400.00 and up	$941.00	8.75%

Married filing jointly
Annual wages	Tax on the lower figure	Rate on the rest
$0.00 to $9,100.00	$263.00	4.75%
$9,100.00 to $22,800.00	$695.00	6.75%
$22,800.00 and up	$1,620.00	8.75%

Head of household
Annual wages	Tax on the lower figure	Rate on the rest
$0.00 to $4,550.00	$263.00	4.75%
$4,550.00 to $11,400.00	$479.00	6.75%
$11,400.00 and up	$941.00	8.75%

From $50,000.00 of annual wages Oregon reads the schedule below instead of the tables above. The switch is made on the wages, while the rows are still read against what is left after the deductions, so the first row can sit below that figure.

Single, from $50,000.00 of annual wages
Annual wages	Tax on the lower figure	Rate on the rest
$11,400.00 to $125,000.00	$678.00	8.75%
$125,000.00 and up	$10,618.00	9.9%

Married filing jointly, from $50,000.00 of annual wages
Annual wages	Tax on the lower figure	Rate on the rest
$22,800.00 to $250,000.00	$1,357.00	8.75%
$250,000.00 and up	$21,237.00	9.9%

Head of household, from $50,000.00 of annual wages
Annual wages	Tax on the lower figure	Rate on the rest
$11,400.00 to $125,000.00	$678.00	8.75%
$125,000.00 and up	$10,618.00	9.9%

Annual standard deduction

Single: $2,910.00

Married filing jointly: $5,820.00

Head of household: $2,910.00

Credit per allowance

$263.00

Taken off the tax, not off the income.

Above $100,000.00 of annual wages, or $200,000.00 for married filing jointly, the allowances count for nothing.

Federal income tax withheld

Single and head of household: up to $8,750.00, then $7,000.00 from $125,000.00, $5,250.00 from $130,000.00, $3,500.00 from $135,000.00, $1,750.00 from $140,000.00 and nothing from $145,000.00 of annual wages

Married filing jointly: up to $8,750.00, then $7,000.00 from $250,000.00, $5,250.00 from $260,000.00, $3,500.00 from $270,000.00, $1,750.00 from $280,000.00 and nothing from $290,000.00 of annual wages

Taken off the income before the schedule, never more than was actually withheld.

State tax only. Employers in the Portland area also withhold the Metro and Multnomah County income taxes once earnings pass their thresholds.

Oregon Withholding Tax Formulas, 150-206-436 (Rev. 12-31-25). Every figure here is read off the formula tables, not off the prose around them: the 2026 edition still carries uncleaned 2025 text, so page 5 and FAQ 3 call the cap on the federal subtraction $8,500 while the tables and FAQ 11 call it $8,750, and Example 3 gives $5,100 where the printed phase-out says $5,250. The tables are the ones that hold together: each rung of the phase-out is 80, 60, 40 and 20 percent of $8,750 and not of $8,500, and the lowest base each of the two upper schedules starts from is $50,000 less $8,750 less the standard deduction. $8,750 is therefore the figure in force, and the $8,500 the prose still carries is the stale half of the edition. The constant of a bracket in the upper schedules is $263 below its twin in the lower ones, which is the state's own step down at $50,000 of wages and not a transcription slip. An employee who has filed no Form OR-W-4 may instead be withheld at a straight 8 percent (HB 2119, 2019); the flat rate is not modelled here. The base is not in this publication at all: Oregon writes its own definition of wages in ORS 316.162(2), and the two deductions leave it by different doors. Paragraph (h) takes out remuneration paid "to employees' trusts exempt from tax under provisions of the federal Internal Revenue Code", which is the retirement deferral, and paragraph (L) takes out remuneration "when the remuneration is exempt from taxation under this chapter". A cafeteria premium is exempt in that sense, because ORS 316.048 makes a resident's entire taxable income the federal taxable income with modifications, and the premium never enters the federal figure.

Withheld beside the income tax

Paid Leave Oregon — 0.6%: The employee's share of the Paid Leave Oregon contribution, which is 60 percent of the total. An employer may choose to pay part or all of it instead. Withheld until wages for the year reach $184,500.00.
OR Statewide Transit Tax — 0.1%: Oregon's statewide transit tax, which the employer withholds from the employee's wages even when the pay is below the income tax withholding threshold. There is no wage ceiling on it, so it is withheld all year.

Oregon sources

Frequently asked questions

What Oregon law asks of a pay stub

Whether a stub is required, how it may be delivered, and the minimum wage and pay frequency rules.

Oregon pay stub requirements