Oregon Paycheck Calculator: 7 Tax Deductions for 2026
Oregon workers face a layered tax system that goes well beyond federal withholding. Between state income tax, Paid Leave Oregon, the Statewide Transit Tax, and Portland-area local levies, your actual take-home pay depends on deductions most generic calculators ignore entirely. This Paycheck Calculator: See Your Take-Home Pay page for Oregon breaks down every paycheck deduction -federal, state, and local -so you can see your real net pay for 2026.
Disclaimer: This calculator and article provide general estimates for informational purposes only. They do not constitute tax, legal, or financial advice. For guidance specific to your situation, consult a qualified tax professional. Tax rates and rules may change; verify all figures with official sources before making financial decisions.
Paycheck Calculator
See your take-home pay after federal taxes, state taxes, FICA, and deductions. Select your state below. Adjust any value and results update in real time.
How the Oregon paycheck calculator works
Enter your gross wages, pay frequency, filing status, and any pre-tax deductions. The calculator subtracts federal income tax, Social Security, Medicare, Oregon state income tax, Paid Leave Oregon, the Statewide Transit Tax, and the Workers’ Benefit Fund assessment. The result is an estimate of your net (take-home) pay per paycheck. Pre-tax contributions such as 401(k), health insurance premiums, and HSA deposits reduce your taxable income before these calculations are applied, which means they also reduce the taxes you owe.
Federal income tax brackets for 2026
The federal government taxes income at seven graduated rates. For tax year 2026, the brackets for single filers are as follows, per IRS Revenue Procedure 2025-32:
| Tax Rate | Single Filer Income | Married Filing Jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $105,700 | $100,801 – $211,400 |
| 24% | $105,701 – $201,775 | $211,401 – $403,550 |
| 32% | $201,776 – $256,225 | $403,551 – $512,450 |
| 35% | $256,226 – $640,600 | $512,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married filing jointly, per IRS Revenue Procedure 2025-32, as set by the One Big Beautiful Bill Act signed into law on July 4, 2025.
Social Security and Medicare (FICA) taxes
Every Oregon employee pays the same federal payroll taxes as workers in other states. Social Security tax is 6.2% of wages up to $184,500 in 2026, for a maximum employee contribution of $11,439. Your employer matches this amount. Medicare tax is 1.45% on all wages with no cap, plus an additional 0.9% surtax on individual earnings above $200,000 ($250,000 for joint filers). These rates are confirmed by the Social Security Administration and IRS Publication 15 (2026).
Oregon state income tax brackets for 2026
Oregon has no sales tax, but its state income tax is among the highest in the country, with a top marginal rate of 9.90%. The 2026 withholding brackets for single filers (fewer than three allowances), per the Oregon Department of Revenue withholding formulas (150-206-436, Rev. 12-31-25), are:
| Tax Rate | Single Filer Taxable Income | Married Filing Jointly |
|---|---|---|
| 4.75% | $0 – $4,550 | $0 – $9,100 |
| 6.75% | $4,551 – $11,400 | $9,101 – $22,800 |
| 8.75% | $11,401 – $125,000 | $22,801 – $250,000 |
| 9.90% | Over $125,000 | Over $250,000 |
Oregon standard deduction and personal exemption credit
Oregon calculates withholding using its own standard deduction: $2,910 for single filers or those claiming fewer than three allowances, and $5,820 for married filers or single filers claiming three or more allowances. The personal exemption credit for 2026 is $263 per allowance. Oregon also allows a subtraction for federal income tax paid, capped at $8,750 for most taxpayers (with a phase-out for higher incomes). Because Oregon starts from federal taxable income and subtracts federal tax paid, effective state tax rates are typically lower than the marginal brackets suggest. Neighboring states offer different structures -compare with the Washington paycheck calculator (no state income tax) or the California paycheck calculator (top rate 13.3%).
Paid Leave Oregon
Oregon’s Paid Leave program, which funds family, medical, and safe leave, requires contributions from both employees and employers. For 2026, the total contribution rate is 1% of gross wages up to the Social Security wage cap of $184,500, according to the Paid Leave Oregon employer overview. Employees pay 60% of that 1% rate (effectively 0.6% of wages), while large employers (25 or more employees on average) pay the remaining 40%. Small employers do not pay the employer share but must still withhold from employee wages.
On a $75,000 salary, the employee contribution is approximately $450 per year. As a payroll specialist, I find Paid Leave is the Oregon-specific deduction most often overlooked by workers checking their pay stubs for the first time.
Statewide Transit Tax
Since July 2018, Oregon employers withhold the Statewide Transit Tax (STT) at a rate of 0.1% (one-tenth of 1%) from employee wages, as mandated by ORS 320.550. In 2025, the Legislature passed HB 3991 to double the rate to 0.2% effective January 1, 2026, but Initiative Petition 302 -certified on December 30, 2025 -has referred the increase to Oregon voters. A special election is scheduled for May 19, 2026. Until that vote concludes, employers must continue withholding at the current 0.1% rate. On a $75,000 salary, the STT costs the employee $75 per year.
Workers’ Benefit Fund assessment
The Oregon Workers’ Benefit Fund (WBF) assessment for 2026 is 1.8 cents per hour worked, split equally between employer and employee (0.9 cents each), per the Oregon Department of Consumer and Business Services. For a full-time worker logging 2,080 hours per year, the employee share is approximately $18.72 annually. This small but mandatory deduction funds return-to-work programs and supplemental benefits for permanently disabled workers.
Portland-area local taxes
Workers in the greater Portland metro area may face additional local income taxes that are not included in most paycheck calculators. These taxes are administered by the City of Portland Revenue Division and filed separately from the Oregon state return.
TriMet Transit District payroll tax
The TriMet employer payroll tax is approximately 0.8237% of wages paid for services within the TriMet District boundary, per TriMet’s employer tax page. This tax is paid entirely by the employer -it does not reduce the employee’s paycheck.
Metro Supportive Housing Services (SHS) tax
The Metro SHS tax is 1% of Metro taxable income above $125,000 for single filers ($200,000 for joint filers), according to the Portland Revenue Division. This tax applies to residents and workers within the Metro district, which spans portions of Multnomah, Clackamas, and Washington counties.
Multnomah County Preschool for All (PFA) tax
The PFA tax is 1.5% on Multnomah County taxable income over $125,000 for individuals ($200,000 for joint filers), plus an additional 1.5% (3% total) on income above $250,000 ($400,000 joint), per Multnomah County’s PFA page. A scheduled 0.8 percentage-point increase is set to take effect on January 1, 2027. Multnomah County’s technical advisory group recommended in February 2026 that commissioners delay the increase further, but as of April 2026 no final decision has been announced.
Example: net pay on a $75,000 salary in Oregon
To illustrate how all of these deductions work together, suppose a single filer earns $75,000 per year in Oregon with no pre-tax deductions and claims the standard deduction.
Federal income tax is approximately $8,760 (using the 2026 brackets and the $16,100 standard deduction). Social Security tax is $4,650 (6.2% × $75,000). Medicare is $1,087.50 (1.45% × $75,000). Oregon state income tax is approximately $3,600 (after the federal tax subtraction and personal exemption credit, the effective rate is roughly 4.8%). Paid Leave Oregon costs $450 (0.6% × $75,000). The Statewide Transit Tax adds $75 (0.1% × $75,000). The Workers’ Benefit Fund assessment is about $19 (0.9¢ × 2,080 hours). After all mandatory deductions, estimated annual take-home pay is approximately $56,360, or about $2,168 per biweekly paycheck.
These figures are approximations. Your actual take-home pay will vary depending on your specific withholding allowances, pre-tax deductions, local taxes, and other individual circumstances.
Oregon kicker credit for 2025 tax year (filed in 2026)
Oregon’s “kicker” surplus refund is available on 2025 returns filed in 2026. If you had an Oregon tax liability in 2024 and file both your 2024 and 2025 Oregon returns, you may claim a kicker credit equal to 9.863% of your 2024 tax liability. The total surplus being returned is approximately $1.41 billion. This credit does not affect your paycheck withholding directly, but it can increase your refund when you file your 2025 Oregon return.
How to reduce taxes on your Oregon paycheck
There are several legal ways to lower the amount withheld from your Oregon paycheck. Contributing to a pre-tax retirement plan such as a traditional 401(k) or 403(b) reduces both federal and Oregon taxable income. Health insurance premiums paid through your employer’s plan, HSA contributions, and FSA deductions similarly reduce your tax base. Filing an accurate Oregon Form OR-W-4 with the correct number of allowances ensures your state withholding matches your actual liability -the Oregon Department of Revenue provides a free online withholding calculator at oregon.gov/dor. If you consistently receive a large refund, you may be over-withholding and could adjust your OR-W-4 to increase your take-home pay during the year.
Frequently asked questions
What taxes are taken out of a paycheck in Oregon?
Oregon paychecks are typically subject to federal income tax, Social Security (6.2%), Medicare (1.45%), Oregon state income tax (4.75% to 9.90%), Paid Leave Oregon (0.6% employee share), the Statewide Transit Tax (0.1%), and the Workers’ Benefit Fund assessment (about 0.9 cents per hour). Portland-area workers may also owe Metro SHS and Multnomah County PFA taxes.
What is the Oregon kicker credit for 2026?
The 2025 Oregon kicker is approximately 9.863% of your 2024 tax liability, per the Oregon DOR kicker page. It is claimed on your 2025 Oregon return, which is filed in 2026. You must have filed your 2024 Oregon return and had a tax liability to qualify.
How much is $75,000 after taxes in Oregon?
Based on the rates above, a single filer earning $75,000 with no pre-tax deductions takes home approximately $56,360 per year after federal income tax, state income tax, FICA, Paid Leave, STT, and WBF.
Is the Statewide Transit Tax increasing in 2026?
The Legislature passed HB 3991 to raise the STT from 0.1% to 0.2% effective January 1, 2026, but as noted in the Oregon DOR STT page, Initiative Petition 302 referred the increase to voters. The rate remains at 0.1% pending a May 19, 2026 special election.
What is Oregon’s minimum wage in 2026?
Through June 30, 2026, the standard minimum wage is $15.05/hour, the Portland metro rate is $16.30/hour, and the nonurban county rate is $14.05/hour. Beginning July 1, 2026, rates will be adjusted based on the Consumer Price Index; the new amount will be announced by April 30, 2026.
Does Oregon tax Social Security benefits?
No. Oregon does not tax Social Security or Railroad Retirement Board benefits.
How does Oregon compare to Washington and California?
Oregon has no sales tax but levies a state income tax up to 9.90% based on the brackets above. Washington has no state income tax on wages but taxes capital gains at roughly 7% and charges sales tax (6.5%+ state, plus local). California’s top income tax rate is 13.3%, but it has broader brackets before reaching the top rate. Use our state-specific calculators to compare your exact take-home pay.
What is the Paid Leave Oregon employee contribution rate for 2026?
The total rate is 1% of gross wages up to $184,500. Employees pay 60% of that total (0.6%), and large employers pay the remaining 40% (0.4%). The rate will never exceed 1% by statute.
Use this Oregon paycheck calculator to run your own numbers with the paycheck calculator tool, or explore the salary calculator to convert between hourly and annual pay.
Sources
- IRS, “Tax Inflation Adjustments for Tax Year 2026” (Rev. Proc. 2025-32) –irs.gov
- Social Security Administration, Contribution and Benefit Base –ssa.gov
- Oregon Department of Revenue, Withholding Tax Formulas 2026 (150-206-436) –oregon.gov/dor
- Oregon Department of Revenue, Statewide Transit Tax –oregon.gov/dor
- Paid Leave Oregon, Employer Overview –paidleave.oregon.gov
- Oregon DCBS, Workers’ Benefit Fund Assessment –oregon.gov/dcbs
- Oregon DOR, Personal Income Tax –oregon.gov/dor
- Oregon DOR, Oregon Surplus “Kicker” –oregon.gov/dor
- TriMet, Employer Payroll Transit Tax –trimet.org
- City of Portland Revenue Division, Personal Income Tax –portland.gov
- Multnomah County, Preschool for All Personal Income Tax –multco.us
- Oregon BOLI, Minimum Wage Schedule –oregon.gov/boli
Disclaimer: This article provides general information and estimates. It does not constitute tax, legal, or financial advice. Consult a licensed tax professional for advice on your specific situation.
This calculator provides estimates for informational purposes only. Actual amounts may vary based on additional deductions, local taxes, and employer-specific withholdings. Consult your HR department or a licensed tax professional for exact figures.