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Oregon Personal Income Tax Laws

Most, but not all states collect a personal income tax , which is based on an individual's "taxable income" (which includes one's salary, gambling winnings, etc.). Many states have a "progressive" tax code that requires those with a higher taxable income to pay a higher percentage in taxes, while others have a "flat tax" that applies to all taxpayers regardless of income. Revenue generated from personal income taxes help pay for public infrastructure and services such as public schools, highways, emergency services, public parks, and other public goods and services.

Oregon Personal Income Taxes at a Glance

Oregon's tax code has four different brackets based on income level, the largest bracket encompassing those with a taxable income of between $5,000 and $125,000 (which it taxes at a flat rate of $310 plus 9 percent of income over $5,000). It's important to remember that Oregon has no tax on retail sales, which together with income tax are the two main sources of state revenue.

A breakdown of Oregon's personal income tax rates and other relevant information is listed in the following chart. See FindLaw's Tax Law section for more articles.

Code Section 316.037, et seq.
Who is Required to File Every Oregon resident on entire taxable income and every nonresident or part-year resident on a prorated amount of their entire taxable income; Estates and trusts are taxable; Partnerships are not taxable; Local taxes may be required
Rates
  • Less than $2,000: 5%
  • Between $2,000 and $5,000: $100 plus 7% of excess over $2,000
  • Between $5,000 and $125,000: $310 plus 9% of excess over $5,000
  • More than $125,000: $11,110 plus 9.9% of excess over $125,000
Federal Income Tax Deductible Yes
Federal Income Used as Basis Yes

Note: State laws are always subject to change, including changes to tax rates and the creation of new taxes. Be sure you contact an Oregon tax attorney or conduct your own legal research to verify the state law(s) you are researching.

How to File Personal Income Taxes in Oregon

You can file your Oregon income taxes through the mail or online, and payment plans are available for those who need time to pay their tax obligations. The Personal Income Tax section of the Oregon Department of Revenue's Website contains helpful information and resources for taxpayers.

Research the Law

Oregon Personal Income Taxes: Related Resources

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