Oregon Payroll Tax Calculator 2026
Calculate Oregon state income tax, federal withholding, Social Security, Medicare, and net take-home pay.
2026 Oregon tax rates · FICA · Oregon OR-W-4
State Income Tax
Up to 9.9% (progressive)
Social Security
6.2%
Medicare
1.45%
State Form
Oregon OR-W-4
Calculate Your Oregon Paycheck
Enter your salary or hourly rate and get a full breakdown: Oregon state tax, federal income tax, Social Security, Medicare, and exact net pay.
Open Oregon Payroll Tax CalculatorFree · No signup · 2026 IRS & OR rates
Oregon Tax Guide
Oregon Payroll Tax Overview 2026
Oregon uses a progressive income tax with a top rate of 9.9%. Higher earners pay a larger percentage of their income — different brackets apply to different income ranges.
Oregon has four income tax brackets with a top rate of 9.9%. Employees also pay Paid Leave Oregon (0.6%) and the Statewide Transit Tax (0.1%).
Oregon has no state sales tax, so income tax is the primary funding mechanism — contributing to one of the higher top rates in the US.
Oregon Payroll Tax Summary
State Income TaxUp to 9.9% (progressive)
Tax TypeProgressive (brackets)
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormOregon OR-W-4
Additional Payroll Taxes
Statewide Transit Tax: 0.1% on wages (employee paid)
Tri-County Metro Transit: 0.8037% (employer only in TriMet district)
Paid Leave Oregon: 1% total (employee 60%, employer 40%)
FAQ
Oregon payroll tax questions
What is the top Oregon income tax rate for 2026?
Oregon's top income tax rate is 9.9% for 2026. This is a marginal rate — it only applies to income above the top bracket threshold. Lower income falls into lower brackets. Use the calculator above to see your effective rate.
What taxes do Oregon employees pay on their paycheck?
Oregon employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) Oregon state income tax (Up to 9.9% (progressive)); (5) Statewide Transit Tax. The employer matches the Social Security and Medicare portions.
What payroll withholding form do Oregon employees use?
Oregon employees complete Oregon OR-W-4 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.
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