Oregon has a progressive income tax system, meaning that higher levels of income are taxed at higher rates. Unlike many other states, Oregon does not have a state sales tax. The state levies income tax on residents and nonresidents who earn income within the state.
How Oregon Income Tax Works
Oregon's income tax calculation is based on your federal adjusted gross income (AGI) with certain additions and subtractions specific to Oregon. The tax is then calculated using a tiered tax bracket system.
Tax Brackets and Rates (2023 Tax Year – subject to change)
The Oregon tax brackets and standard deductions are adjusted annually for inflation. Here are the approximate brackets for the 2023 tax year. It's crucial to check the Oregon Department of Revenue (ODR) for the most up-to-date figures.
Note: This calculator uses simplified tax brackets for illustrative purposes. For precise calculations, always refer to the official Oregon Department of Revenue tax tables and instructions.
Taxable Income Brackets for 2023 (Illustrative – check ODR for official figures):
Single Filers:
0% on income up to $3,450
5% on income between $3,451 and $13,250
9% on income between $13,251 and $27,650
10.8% on income over $27,650
Married Filing Jointly / Head of Household Filers:
0% on income up to $6,900
5% on income between $6,901 and $26,500
9% on income between $26,501 and $55,300
10.8% on income over $55,300
Oregon Standard Deduction (Illustrative – check ODR for official figures)
Oregon offers a standard deduction which reduces the amount of income subject to tax. The amount of the standard deduction can vary based on filing status and income level. For simplicity in this calculator, we allow you to input a specific deduction amount, but often this would be the state's standard deduction if you don't itemize.
How the Calculator Works
Our Oregon Income Tax Calculator helps you estimate your state income tax liability. You'll need to provide:
Oregon Taxable Income: This is your income after all federal and state adjustments, deductions, and exemptions. For this calculator, we are assuming this is the figure you will input directly.
Filing Status: Your tax status (Single, Married Filing Jointly, Head of Household) determines which tax bracket applies.
Oregon Standard Deduction: The amount you are deducting from your taxable income. If you're using the standard deduction, you'd look up the official amount for your filing status and income level. If you itemize deductions, you would enter your total itemized deductions here. For simplicity, we allow manual entry.
The calculator then applies the relevant Oregon tax brackets to your taxable income (after deducting your provided standard deduction) and sums up the tax owed for each bracket to provide an estimated total Oregon income tax.
Example Calculation:
Let's say a single filer has $60,000 in Oregon Taxable Income and takes the Oregon Standard Deduction of $0 (this is an example and the actual standard deduction is higher and income-dependent for some). Based on the illustrative 2023 brackets:
0% on the first $3,450 = $0
5% on income from $3,451 to $13,250 (difference: $9,800) = $9,800 * 0.05 = $490
9% on income from $13,251 to $27,650 (difference: $14,400) = $14,400 * 0.09 = $1,296
10.8% on income over $27,650 (difference: $60,000 – $27,650 = $32,350) = $32,350 * 0.108 = $3,493.80
This calculator is for informational purposes only and does not constitute financial or tax advice. Tax laws and rates are subject to change. Consult with a qualified tax professional or refer to the official Oregon Department of Revenue website for accurate and up-to-date tax information.
function calculateOregonTax() {
var taxableIncome = parseFloat(document.getElementById("taxableIncome").value);
var filingStatus = document.getElementById("filingStatus").value;
var standardDeduction = parseFloat(document.getElementById("deductions").value);
var resultDiv = document.getElementById("result");
resultDiv.innerText = "";
if (isNaN(taxableIncome) || taxableIncome < 0) {
resultDiv.innerText = "Please enter a valid positive taxable income.";
return;
}
if (isNaN(standardDeduction) || standardDeduction < 0) {
resultDiv.innerText = "Please enter a valid positive deduction amount.";
return;
}
var incomeAfterDeduction = taxableIncome – standardDeduction;
if (incomeAfterDeduction < 0) {
incomeAfterDeduction = 0;
}
var tax = 0;
// Illustrative 2023 Oregon Tax Brackets for different filing statuses
// IMPORTANT: These brackets are simplified and for example purposes only.
// Always refer to the Oregon Department of Revenue for official, up-to-date tax information.
var singleBrackets = [
{ limit: 3450, rate: 0.00 },
{ limit: 13250, rate: 0.05 },
{ limit: 27650, rate: 0.09 },
{ limit: Infinity, rate: 0.108 } // Represents income over the last threshold
];
var mfjhBrackets = [ // Married Filing Jointly / Head of Household
{ limit: 6900, rate: 0.00 },
{ limit: 26500, rate: 0.05 },
{ limit: 55300, rate: 0.09 },
{ limit: Infinity, rate: 0.108 }
];
var brackets = (filingStatus === "single") ? singleBrackets : mfjhBrackets;
var previousLimit = 0;
for (var i = 0; i previousLimit) {
var incomeInThisBracket = Math.min(incomeAfterDeduction, currentBracket.limit) – previousLimit;
taxableInBracket = Math.max(0, incomeInThisBracket); // Ensure no negative taxable amount
tax += taxableInBracket * currentBracket.rate;
}
previousLimit = currentBracket.limit;
if (incomeAfterDeduction <= currentBracket.limit) {
break; // Stop if we've accounted for all income
}
}
// Round the tax to two decimal places
var finalTax = Math.round(tax * 100) / 100;
resultDiv.innerText = "Estimated Oregon Income Tax: $" + finalTax.toLocaleString('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 });
}