Oregon Income Tax Rate 2024 - 2025
Oregon state income tax rate table for the 2024 - 2025 filing season has four income tax brackets with OR tax rates of 4.75%, 6.75%, 8.75% and 9.9% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. All four Oregon tax rates are the same as last year. The three lower income tax bracket amounts increase each year due to the annual inflation adjustment.
Oregon income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 Oregon income tax rate is to remain unchanged with the lower three income tax brackets increasing due to the annual inflation adjustment.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $4,300 | 4.75% |
| $4,301 | to | $10,750 | 6.75% |
| $10,751 | to | $125,000 | 8.75% |
| $125,001 | to | ∞ | 9.9% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $8,600 | 4.75% |
| $8,601 | to | $21,500 | 6.75% |
| $21,501 | to | $250,000 | 8.75% |
| $250,001 | to | ∞ | 9.9% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $4,300 | 4.75% |
| $4,301 | to | $10,750 | 6.75% |
| $10,751 | to | $125,000 | 8.75% |
| $125,001 | to | ∞ | 9.9% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $8,600 | 4.75% |
| $8,601 | to | $21,500 | 6.75% |
| $21,501 | to | $250,000 | 8.75% |
| $250,001 | to | ∞ | 9.9% |
Source: 2024 Oregon Tax Rate Charts, published by the Oregon Department of Revenue.
Please reference the Oregon tax forms and instructions booklet published by the Oregon Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Oregon income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the OR tax rate or tax brackets. The Oregon income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Oregon Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for Oregon, we can see that Oregon collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Oregon state income tax rates from the lowest OR tax rate bracket of 4.75% to the highest OR tax rate bracket of 9.9%.
For single taxpayers living and working in the state of Oregon:
- Tax rate of 4.75% on the first $4,300 of taxable income.
- Tax rate of 6.75% on taxable income between $4,301 and $10,750.
- Tax rate of 8.75% on taxable income between $10,751 and $125,000.
- Tax rate of 9.9% on taxable income over $125,000.
For married taxpayers living and working in the state of Oregon:
- Tax rate of 4.75% on the first $8,600 of taxable income.
- Tax rate of 6.75% on taxable income between $8,601 and $21,500.
- Tax rate of 8.75% on taxable income between $21,501 and $250,000.
- Tax rate of 9.9% on taxable income over $250,000.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the OR tax rates and the number of tax brackets remain the same. Notice, however, the Oregon income tax brackets for Married Filing Jointly double from $4,300 to $8,600 at 6.75%, and double from $125,000 to $250,000 at 9.9% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of Oregon.
Last updated: December 8, 2024
References:
- Chapter 316 - Personal Income Tax. Oregon Revised Statutes, Oregon Legislature. Retrieved December 8, 2024.
- Personal income tax rate charts and tables. State of Oregon, Oregon Department of Revenue. Retrieved December 8, 2024.
- 2024 Chart S and Chart J (PDF). Oregon Estimated Income Tax Instructions, Oregon Department of Revenue. Retrieved December 8, 2024.