Oregon Tax Brackets
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The state of Oregon has a progressive tax system which is reflected on the tax brackets for the upcoming tax season. Whether you’re a full-year resident or a partial-year resident that requires to file an Oregon state income tax return, the tax brackets are needed to calculate the tax liability.
While the federal income tax brackets can be as high as 35 percent, the maximum tax rate in the Oregon tax brackets falls under it significantly at 9.9 percent. However, this brings lower amounts to get to the highest marginal tax rate. The Oregon tax brackets for the 2024 - 2025 taxes are as follows.
2024 Tax Season Oregon Tax Tables
Single – Married Filing Separately
| Tax Rate | Taxable Income |
|---|---|
| 5% | $0 – $3,500 |
| 7% | $3,550 – $8,900 |
| 9% | $8,900 – $125,000 |
| 9.9% | $125,000 and more |
Married Filing Jointly – Qualifying Widow(er)
| Tax Rate | Taxable Income |
|---|---|
| 5% | $0 – $7,100 |
| 7% | $7,101 – $17,800 |
| 9% | $17,801 – $250,000 |
| 9.9% | $250,000 and more |
While the Oregon tax brackets are different than the federal income tax brackets as the marginal tax rates are lower, they are progressive which means you won’t just pay the highest rate that applies. You will gradually make your way up to the highest rate that’s for the portion of income that exceeds the previous bracket.
That said, just because you’re in the 9.9 percent bracket doesn’t mean you will pay that 9.9 percent of your taxable income right away.
Oregon Non-Filers
If an Oregon state resident has earned less than $2,215 during the tax year, he or she isn’t required to file a state income tax return. This is because the Oregon state standard deduction is going to make the taxable income $0 or less, therefore, there is no need for the taxpayer to file a tax return.
To file your individual state income tax return for Oregon state taxes, use the return that suits you such as Forms OR-40, OR-40N, ORP.
