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Oregon

State Income Tax

4.75–9.9%
Rate Range
Exempt
Social Security
2026-04-15
Filing Deadline
4 brackets
Structure

Oregon imposes a state income tax using a graduated tax structure with 4 brackets ranging from 4.75% to 9.9%. The filing deadline is 2026-04-15. Social Security benefits are exempt from Oregon state income tax. Retirement income is generally taxable. Social Security exempt; pension and retirement income generally taxable with limited credits.

Full Tax Details

Has Income TaxYes
Tax Structure4 Brackets
Rate4.75–9.9%
Single Standard Deduction$2,835
Married Standard Deduction$5,670
Single Personal ExemptionN/A
Married Personal ExemptionN/A
Taxes Social SecurityExempt
Taxes Retirement IncomeYes
Filing Deadline2026-04-15

Retirement Income Details

Social Security exempt; pension and retirement income generally taxable with limited credits.

How Oregon Compares to Neighboring States

StateRateStructureSocial Security
Oregon ★4.75–9.9%GraduatedExempt
California1–12.3%GraduatedExempt
Idaho5.695%FlatExempt
NevadaNoneN/AExempt
WashingtonNoneN/AExempt

Frequently Asked Questions — Oregon Income Tax

Does Oregon have a state income tax?

Yes. Oregon has a state income tax with a graduated structure ranging from 4.75% to 9.9% across 4 brackets.

What is the Oregon income tax rate?

Oregon has a graduated income tax with 4 brackets. The lowest rate is 4.75% and the highest rate is 9.9%.

Is Social Security taxed in Oregon?

No. Oregon does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.

Is retirement income taxed in Oregon?

Yes. Oregon generally taxes retirement income. Social Security exempt; pension and retirement income generally taxable with limited credits.

When is the Oregon income tax filing deadline?

The Oregon state income tax filing deadline is 2026-04-15. You can file and pay through the official Oregon Department of Revenue portal.

What is the standard deduction in Oregon?

Oregon's standard deduction is $2,835 for single filers and $5,670 for married filing jointly.

How does Oregon income tax compare to neighboring states?

Oregon's top rate of 9.9% is among the higher state income tax rates nationally. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Oregon Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.