Oregon Income Tax Rate 2018 - 2019

Oregon state income tax rate table for the 2018 - 2019 filing season has four income tax brackets with OR tax rates of 5%, 7%, 9% and 9.9% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Oregon tax rate is unchanged from last year, however, the lower income tax brackets increased due to the annual inflation adjustment.

Oregon income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2018 through December 31, 2018. Outlook for the 2019 Oregon income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment. The current Oregon tax brackets and rates have been in effect since 2012.

Oregon Single Income Tax Brackets
Income Tax BracketTax Rate 2018
$0to$3,4505%
$3,451to$8,7007%
$8,701to$125,0009%
$125,001to9.9%
Oregon Married Filing Jointly Tax Brackets
Income Tax BracketTax Rate 2018
$0to$6,9005%
$6,901to$17,4007%
$17,401to$250,0009%
$250,001to9.9%
Oregon Married Filing Separately Tax Brackets
Income Tax BracketTax Rate 2018
$0to$3,4505%
$3,451to$8,7007%
$8,701to$125,0009%
$125,001to9.9%
Oregon Head of Household Tax Brackets
Income Tax BracketTax Rate 2018
$0to$6,9005%
$6,901to$17,4007%
$17,401to$250,0009%
$250,001to9.9%

Source: 2018 Oregon Tax Rate Charts, published by the Oregon Department of Revenue.

Please reference the Oregon tax forms and instructions booklet published by the Oregon Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Oregon income tax forms are generally published at the end of each calendar year, which will include any last minute 2018 - 2019 legislative changes to the OR tax rate or tax brackets. The Oregon income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

Oregon Tax Brackets 2018 - 2019

Looking at the tax rate and tax brackets shown in the tables above for Oregon, we can see that Oregon collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Oregon state income tax rates from the lowest OR tax rate bracket of 5% to the highest OR tax rate bracket of 9.9%.

For single taxpayers living and working in the state of Oregon:

  • Tax rate of 5% on the first $3,450 of taxable income.
  • Tax rate of 7% on taxable income between $3,451 and $8,700.
  • Tax rate of 9% on taxable income between $8,701 and $125,000.
  • Tax rate of 9.9% on taxable income over $125,000.

For married taxpayers living and working in the state of Oregon:

  • Tax rate of 5% on the first $6,900 of taxable income.
  • Tax rate of 7% on taxable income between $6,901 and $17,400.
  • Tax rate of 9% on taxable income between $17,401 and $250,000.
  • Tax rate of 9.9% on taxable income over $250,000.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the OR tax rates and the number of tax brackets remain the same. Notice, however, the Oregon income tax brackets for Married Filing Jointly double from $3,450 to $6,900 at 7%, and double from $125,000 to $250,000 at 9.9% the highest tax bracket. Married Filing Separately income tax brackets are one half that of the Married Filing Jointly income tax brackets in the state of Oregon.

Last updated: January 24, 2019