Oregon (OR) Tax Rates — 2026
Income Tax
9.9%
Sales Tax
None
Property Tax
0.87%
Income Tax
Type: Graduated (marginal brackets)
| From | To | Rate |
|---|---|---|
| $0 | $4,300 | 4.75% |
| $4,300 | $10,750 | 6.75% |
| $10,750 | $125,000 | 8.75% |
| $125,000 | and above | 9.9% |
Standard Deduction: Single: $2,745 | Married Filing Jointly: $5,495
Sales Tax
State Rate0%
Avg Local Rate0%
Combined Rate0%
Groceries: Exempt
No sales tax
Property Tax
Effective Rate0.87%
Median Annual Tax$3,352
-0.20% vs national avg (1.07%)
Retirement Income Tax
Social SecurityNO
PensionsFULLY TAXED
401(k) / IRAYES
Estate & Inheritance Tax
Has Estate Tax: YES
Exemption$1,000,000
Top Rate16%
Corporate Tax
Corporate Income Tax Rate: 7.6%
Additional Notes
Oregon has no sales tax. One of the highest income tax rates in the country at 9.9%. Has a low estate tax exemption of $1M. A retirement income credit is available for low-income seniors. Portland residents pay additional local taxes.
Compare with another state:
Sources: Oregon Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.