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Oklahoma Personal Income Tax Laws

States often have personal income tax, in addition to the federal income tax. The revenues from these state income taxes typically fund necessary parts of state government, from K-12 schools and Medicaid to jails and highways. Failing to pay your taxes, including state income taxes, can have serious consequences, including professional license non-renewal. For more information, see FindLaw's tax evasion article.

Filing Income Taxes in Oklahoma

Only those Oklahoma residents who earn enough income to be required to file a federal tax return are required to file a state return. The standard deduction for Oklahoma taxpayers is $6,300 ($12,600 if married and filing jointly), or $9,300 for head of household (current for the 2016 tax year). See the Oklahoma Tax Commission's page on individual general filing information for more details.

The table below details the main provisions of the Oklahoma personal income tax laws.

Code Section Oklahoma Statutes Title 68, Sections 2351 to 2357 – Oklahoma Income Tax Act
Who is Required to File Oklahoma residents are required to file an Oklahoma income tax return when they have enough income that they must file a federal income tax return. Nonresidents are also required to file an Oklahoma income tax return if they have at least $1,000 of income from an Oklahoma employer or other source.

Every corporation, resident and nonresident with Oklahoma income estates and trusts must also file a tax return.
Rate The personal income tax rate in Oklahoma is a progressive tax that's based on the amount of income you earn. The state's tax rates are as follows:
  • .5% for the first $1,000 for individuals or $2,000 if married and filing together
  • 1% on the next $1,500 or $3,000
  • 2% on the next $1,250 or $2,500
  • 3% on the next $1,150 or $2,300
  • 4% on the next $2,300 or $2,400
  • 5% or 4.85% on the rest (depending on whether the general revenue fund exceeded projections)
Corporations are taxed at a 6% tax rate.
Federal Income Tax Deductible No, Oklahoma doesn't permit a deduction for federal income taxes paid, although it did previously.
Federal Income Tax Used as Bases Yes, in fact Oklahoma bases its itemized deductions and exemptions on the Internal Revenue Service (IRS) code.

The information above is only a brief overview. If you have a tax question, you should consult with a local, experienced tax lawyer or other tax expert.

Note: State and federal taxation laws are updated regularly, so you should contact an attorney or conduct your own legal research to verify these laws.

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Not Sure Where to Start? Get a Free Legal Review of Your Tax Situation

Maybe you haven't fully complied with the tax code over the past several years, or perhaps you just purchased your first home and you aren't exactly sure how to calculate homeowner's deductions. Whatever your reason, the best way to get a handle on your tax obligations and any legal problems you may have is to speak with an attorney. Get started today with a free evaluation of your Oklahoma personal income tax situation.

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