Oklahoma Income Tax Rates and Brackets

Tax Rates

Oklahoma Income Tax Rates

Oklahoma's four individual income tax rates for 2026 are 0%, 2.5%, 3.5%, and 4.5%. Single and Married Filing Separately taxpayers use one bracket schedule, while Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers use the other schedule. Each positive rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate.

For 2025, Oklahoma used six rates ranging from 0.25% to 4.75%. The 2026 law removed the two lowest brackets, expanded the 0% portion of the schedule, and reduced each remaining positive rate by 0.25 percentage points. Oklahoma does not adjust its bracket thresholds annually for inflation. Future rate reductions may occur in 0.25-percentage-point steps only after the revenue conditions and state certifications required by law are met.

Deductions

Oklahoma Income Tax Deductions

Oklahoma deductions and exemptions reduce the taxable income to which the state's tax brackets and rates are applied. Taxpayers generally must use the same standard-versus-itemized deduction choice made on the federal return. Oklahoma also provides personal and dependent exemptions that reduce taxable income before the state tax is calculated.

Oklahoma deduction and exemption amounts and eligibility rules do not always match their federal counterparts. The following sections explain Oklahoma's standard deduction, personal and dependent exemptions, retirement-income treatment, and itemized deductions under current law for 2026.

Oklahoma Standard Deduction

Oklahoma taxpayers who claim the federal standard deduction must also use the Oklahoma standard deduction. Under current Oklahoma law, the standard deduction amounts for 2026 are:

• Single: $6,350
• Married Filing Jointly: $12,700
• Married Filing Separately: $6,350
• Head of Household: $9,350
• Qualifying Surviving Spouse: $12,700

A taxpayer may claim the Oklahoma standard deduction even when claimed as a dependent on another return. Oklahoma previously matched the federal standard deduction, but current state law fixes the amounts shown above rather than indexing them annually for inflation.

Oklahoma Personal Exemptions

Oklahoma provides a $1,000 regular exemption for the taxpayer and, on a joint return, another $1,000 for the spouse. The taxpayer or spouse may claim an additional $1,000 exemption for legal blindness. A separate $1,000 exemption may be available for each taxpayer or spouse who is age 65 or older and meets the federal adjusted gross income limit for the filing status. These exemptions reduce Oklahoma taxable income rather than directly reducing the calculated tax.

Oklahoma Dependent Exemptions

Oklahoma provides a $1,000 exemption for each qualifying dependent claimed on the return. A taxpayer who can be claimed as another person's dependent cannot claim a regular personal exemption for themselves. Residents with income from outside Oklahoma may have to prorate their deductions and exemptions.

Oklahoma Retirement Income Subtractions

Oklahoma subtracts Social Security benefits that were included in federal adjusted gross income. Each individual may also exclude up to $10,000 of qualifying retirement benefits, with the state and federal civil-service exclusion coordinated with the general retirement-income exclusion. Qualifying military retirement and federal Civil Service Retirement System benefits paid in lieu of Social Security may be excluded in full.

Oklahoma Itemized Deductions

Oklahoma taxpayers who itemize on the federal return must also claim Oklahoma itemized deductions, even when the Oklahoma standard deduction would be larger. The calculation begins with eligible deductions from federal Schedule A and is reported on Schedule 511-D. Oklahoma adjusts the federal state and local tax (SALT) deduction by removing state and local sales or income taxes from the federal total.

The combined amount of itemized deductions other than qualifying medical expenses and charitable contributions is capped at $17,000. Those medical expenses and charitable contributions are added outside the cap, so the final Oklahoma itemized-deduction total may exceed $17,000. Taxpayers who claim the federal standard deduction cannot choose to itemize only on the Oklahoma return.

Credits

Oklahoma State Tax Credits

Oklahoma offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no Oklahoma income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on residency, income, filing status, family circumstances, qualifying expenses, and other requirements. Several important Oklahoma tax credits available under current law for 2026 include:

Oklahoma Earned Income Credit

The refundable Oklahoma Earned Income Credit (EIC) is equal to 5% of the federal earned income credit calculated under the federal rules Oklahoma uses. Taxpayers complete Form 511-EIC and may have to prorate the credit when Oklahoma adjusted gross income is lower than federal adjusted gross income. Taxpayers claiming the federal credit with qualifying children generally include federal Schedule EIC with their federal return.

Oklahoma Child Care or Child Tax Credit

A taxpayer with federal adjusted gross income of $100,000 or less may qualify for a nonrefundable Oklahoma credit tied to federal child-related credits. The Oklahoma credit is the greater of 20% of the federal child and dependent care credit or 5% of the federal child tax credit, including the Additional Child Tax Credit. The federal child tax credit amounts used in this comparison are calculated through federal Schedule 8812.

Oklahoma Sales Tax Relief Credit

The refundable Oklahoma Sales Tax Relief Credit is generally $40 for each qualifying personal exemption. A taxpayer must be an Oklahoma resident for the entire year and meet the household-income limits on Form 538-S. The ordinary gross household income limit is $20,000, while a $50,000 limit may apply when the taxpayer or spouse is age 65 or older, has a qualifying disability, or can claim a dependent.

Oklahoma Adoption Expenses Credit

Beginning in 2026, Oklahoma allows a credit equal to 15% of qualifying nonrecurring adoption expenses connected with the adoption or attempted adoption of a minor. The annual maximum is $3,000 for Single and Married Filing Separately taxpayers or $6,000 for Married Filing Jointly taxpayers. Qualifying expenses can include adoption fees, court costs, attorney fees, medical expenses, and other costs directly related to the legal adoption process.

Credit for Tax Paid to Another State

An Oklahoma resident whose wages, salaries, commissions, or similar compensation for work performed in another state are taxed by both Oklahoma and that state may qualify for a nonrefundable credit using Form 511-TX. The credit is limited to the lesser of the qualifying tax paid to the other state or the Oklahoma tax attributable to the same income. A separate Form 511-TX and a complete copy of the other state's return are required for each state.

Due Dates

Oklahoma State Income Tax Deadline

The general deadline to file a 2026 Oklahoma individual income tax return and pay any balance due is April 15, 2027. Under current Oklahoma electronic-filing rules, an electronically filed return is due April 20, and a balance paid on that date must also be remitted electronically to be considered timely. The final 2026 Form 511 instructions should be checked when published to confirm that this rule still applies.

A valid federal filing extension automatically extends the Oklahoma return when no Oklahoma tax is owed, but a copy of the federal extension must be included with the state return. Taxpayers without a federal extension or with Oklahoma tax due may request a state extension using Form 504-I. An extension does not postpone the payment deadline, and Oklahoma generally requires at least 90% of the tax liability to be paid by the original due date to avoid a late-payment penalty.

If you missed an Oklahoma filing deadline, do not assume it is too late. You may still be able to file a 2025 or 2024 return and claim any refund due. When no return was previously filed, Oklahoma generally requires a refund claim to be made within two years of the tax payment. Visit our Oklahoma state tax forms page to find Form 511, instructions, and other forms for current and prior tax years.