Oregon Paycheck Calculator

Quick TL;DR

• State income tax: Progressive 4.75%–9.9% (four brackets).
• Local taxes: 0.1% State-wide Transit Tax on wages; Paid Leave Oregon 1% total (employee pays 60%, employer 40%). High earners in Portland/Multnomah may owe additional local income taxes.
• Sales tax: 0% statewide (Oregon has no general sales tax).
• Average take-home (Single, monthly): about $3,197 on $50k, $5,842 on $100k (estimates; your benefits/withholdings will change results).

OR (Oregon) Paycheck Calculator (2025–2026)

Use this guide to understand how Oregon (OR) takes money out of your paycheck and what you can do to keep your withholding accurate. We keep it straightforward and consistent with 2025–2026 rules so you can sanity-check your own numbers fast.

How taxes your paycheck

Oregon paychecks include federal taxes, state income tax, FICA (Social Security and Medicare), plus Oregon-specific payroll items and, for some residents, local income taxes.

Federal vs. State income tax (2025–2026)

• Federal: Seven brackets (10%–37%). For 2025, the standard deduction increases (e.g., $15,750 single; $31,500 married filing jointly; $23,625 head of household), with normal inflation updates for 2026.
• State (Oregon): Four brackets from 4.75% to 9.9%. Oregon also provides a state standard deduction and a non-refundable personal exemption credit, which reduce what you owe.

FICA: Social Security and Medicare

• Social Security (OASDI): 6.2% of wages up to the wage base ($176,100 in 2025; $184,500 in 2026).
• Medicare: 1.45% of all wages, plus 0.9% Additional Medicare on wages above $200,000 (single).

Oregon-specific payroll items you’ll see

• State-wide Transit Tax (OSTT): 0.1% of wages—withheld from Oregon residents and from non-residents working in Oregon. It shows on your pay stub as a small line item.
• Paid Leave Oregon (PFML): Total 1% of wages (up to the Social Security wage base). Employees pay 60% (0.6%) and employers pay 40% (0.4%) in 2025; the cap moves with Social Security (so the wage cap rises in 2026).

Oregon income tax deductions/credits that affect take-home

• Oregon standard deduction (2025): About $2,835 (single) and $5,670 (married filing jointly). Amounts adjust periodically.
• Personal Exemption Credit: $256 per exemption for 2025 (non-refundable credit against Oregon tax; subject to rules and income limits).

Local/city add-ons (only for some)

Most Oregon workers won’t see local personal income taxes, but high earners in the Portland/Multnomah area may owe Metro Supportive Housing Services and Multnomah County Preschool for All personal income taxes (marginal rates 1.5%–3% above set income thresholds).

These are filed with the City of Portland/Multnomah County programs, not within normal state-wide withholding. Employers in those areas may have withholding obligations for eligible employees.

Bottom line: Your paycheck reflects federal income tax, Oregon income tax (reduced by the OR standard deduction and exemption credit), FICA, OSTT (0.1%), and Paid Leave Oregon (employee 0.6%). If you’re a high earner in Multnomah/Metro, plan for extra local income tax at filing time.

Take-home pay examples

Assumptions: Filing Single, paid monthly, no pre-tax benefits, works in Oregon but not subject to Portland/Multnomah local personal income taxes. Includes federal income tax, Oregon income tax (with OR standard deduction + one personal exemption credit), FICA (Social Security + Medicare), Paid Leave Oregon employee share (0.6%), and OSTT (0.1%). 2025 figures used; results will vary with benefits (health, HSA, 401(k)), local surtaxes, and W-4/OR-W-4 choices.

Estimated monthly take-home (Single)

Note: These are estimates. Your actual net pay depends on health premiums, retirement contributions, cafeteria plan elections, supplemental wages/bonuses, and any local personal income taxes (e.g., Portland/Multnomah for high earners).

Withholding & W-4/W-4-equivalent tips

Keep your withholding tight to avoid big bills or refunds.

1. Use the federal Form W-4 correctly.
   • Complete Step 1 (personal info) and Step 2 (multiple jobs/spouse) if it applies.
   • Claim dependents in Step 3 only if eligible.
   • Step 4 lets you add extra withholding (4(c)) or reduce for other deductions (4(b)).
   • Re-run after raises, side-income starts, or benefit changes.
2. File Oregon withholding as needed.
   • Oregon offers an OR withholding calculator to help dial in state withholding. Update your state election if your situation changes mid-year.
3. Account for small Oregon payroll items.
   • Expect OSTT (0.1%) and Paid Leave Oregon employee 0.6% on most wages up to the cap. Adding a little extra federal/state withholding can offset these if your take-home feels tight.
4. High earners in Portland/Multnomah:
   • If your income crosses local thresholds, consider additional withholding to cover the local personal income tax due at filing. Ask payroll whether they can withhold it or plan quarterly estimates.
5. Avoid under-withholding with side gigs.
   • Freelance/1099 income has no withholding by default. Use quarterly estimates or add extra W-2 withholding via W-4 Step 4(c) to cover it.
6. Life changes? Update quickly.
   • Marriage/divorce, new dependents, big deductions, or moving into/out of the Portland metro area are all signals to re-do both your W-4 and your Oregon withholding.

Minimum wage & overtime basics (2025–2026)

• Minimum wage (effective July 1, 2025):
  • Portland Metro: $16.30
  • Standard counties: $15.05
  • Non-urban counties: $14.05
  • For 2026, Oregon adjusts annually based on inflation (rates set each year by BOLI). oregon.gov
• Overtime (general rule): Oregon follows the federal standard for most non-exempt employees—time-and-a-half for hours over 40 in a workweek. Certain industries (e.g., mills/manufacturing) have special daily overtime rules; check those if relevant.

Sales tax snapshot

• State rate: 0% — Oregon does not have a general statewide sales tax.
• Local add-ons: None for general retail sales; some lodging or prepared-food local taxes may exist, but there is no broad sales tax like in most states.
• Exemptions: Since there’s no general sales tax, grocery/medicine “exemptions” aren’t needed as they are in taxable states.

Employer corner (brief)

For payroll teams and small business owners hiring in Oregon:

• State Unemployment Insurance (SUTA) 2025:
  • Tax schedule: Minimum 0.9% to maximum 5.4% (Schedule 3).
  • New-employer base rate: 2.4%.
  • Taxable wage base: $54,300 (2025). Oregon also applies a small special payroll tax offset each quarter. Watch annual notices for 2026 updates.
• Paid Leave Oregon:
  • Total 1% of wages up to the Social Security wage base (employee 60%, employer 40%). Small employers (<25 workers) aren’t required to pay the employer share but must still withhold the employee share; they can choose to cover more as a benefit. 2026 cap rises with the Social Security base.
• Transit payroll taxes (employer-paid):
  • Some Oregon jurisdictions (e.g., TriMet, Lane Transit) impose employer-paid transit payroll taxes. These are separate from the Statewide Transit Tax withheld from employees. Check your worksite location for applicability.
• Filing cadence:
  • Most employers file the OQ quarterly report and remit withholding, UI, transit payroll taxes, Paid Leave contributions, and other state payroll items per due dates. Keep an eye on annual rate notices and BOLI wage updates.

Why your numbers can differ

Your personal results move a lot with benefits and withholdings:

• Pre-tax elections (401(k), 403(b), HSA, FSA, commuter) reduce taxable wages—often the easiest way to lower both federal and Oregon income taxes and some payroll items.
• Health premiums (pre-tax) change your check more than most people expect.
• Bonuses/OT can be taxed at flat federal supplemental rates for withholding purposes, but final tax is reconciled on your return.
• Local taxes (Portland/Multnomah high-earner surtaxes) don’t apply to everyone; if they do apply, they can materially change your effective rate.

Practical checklist to dial in your Oregon paycheck

• Re-run your W-4 after any raise or life event; use Step 4(c) to add a little cushion if you typically owe in April.
• Use Oregon’s withholding calculator to get the state piece right (especially if you have two jobs or variable OT).
• If your wages exceed the Social Security cap, your OASDI stops mid-year (more take-home), but Medicare keeps going—and Paid Leave Oregon stops at the same cap. Plan ahead for those mid-year changes.
• Working or living in Portland/Multnomah and crossing surtax thresholds? Turn on extra withholding so you’re not caught short at filing.
• Funding a 401(k)/HSA? Even small increases can offset the Oregon brackets and reduce OSTT/Paid Leave proportions because they’re %-based.

Reference values used in this guide (2025–2026 snapshot)

• Oregon brackets: 4.75%–9.9% progressive, with state standard deduction and personal exemption credit reducing liability.
• Oregon standard deduction (2025): $2,835 (single) / $5,670 (MFJ); Personal Exemption Credit: $256 per exemption. (Figures adjust over time.)
• FICA caps: Social Security wage base $176,100 (2025); $184,500 (2026); Medicare has no cap; +0.9% Additional Medicare over $200k (single).
• Paid Leave Oregon: 1% total (employee 0.6%, employer 0.4%) up to the Social Security base.
• Statewide Transit Tax: 0.1% of wages (employee-withheld). oregon.gov
• Minimum wage (from July 1, 2025): $16.30 (Portland Metro), $15.05 (Standard), $14.05 (Non-urban). 2026 adjusts by CPI.
• SUTA (2025): Schedule 3 0.9%–5.4%, new employer 2.4%, wage base $54,300 (plus small quarterly payroll tax offset).

Final note

This article keeps to 2025–2026 rules available today. If you enrol in benefits, contribute to retirement/HSAs, or live/work in areas with local surtaxes for high earners, your paycheck will differ. Use these numbers as a strong baseline, then adjust with your specific benefits and any local obligations.