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Oregon State Income Tax
Tax Year 2023
1.1 -
Contents
Contents
1.
Oregon Income Tax Table
| Tax Bracket (Single) [2] | Tax Bracket (Couple) [3] | Marginal Tax Rate |
| $0+ | $0+ | 4.750% |
| $4,050+ | $8,100+ | 6.750% |
| $10,200+ | $20,400+ | 8.750% |
| $125,000+ | $250,000+ | 9.900% |
Note: We don't currently have Oregon's income tax brackets for tax year 2024. Until updated 2024 tax rates become available for Oregon, the tax brackets shown above and used in the income tax calculator will be from tax year 2023.
Learn how marginal tax brackets work 
2.
Oregon Income Tax Calculator
3.
The Oregon Income Tax
Oregon collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Like the Federal Income Tax, Oregon's income tax allows couples filing jointly to pay a lower overall rate on their combined income with wider tax brackets for joint filers.
Oregon's maximum marginal income tax rate is the 1st highest in the United States, ranking directly below Oregon's %. You can learn more about how the Oregon income tax compares to other states' income taxes by visiting our map of income taxes by state.
Oregon's high income taxes are partially due to the fact that Oregon has no state sales tax. Tax brackets for earnings under under $125,000 are indexed for inflation and adjusted yearly, while tax brackets over $125,000 are only changed explicitly by statute. To help offset high state income taxes, Oregon taxpayers can deduct up to $6,100 of Federal income tax from their Oregon taxable income.
Residents who claim the Earned Income Tax Credit on their federal tax returns can also qualify for the Oregon EITC. The Oregon EITC is 6% of your federal credit, with a minimum credit of $24. Low-income Oregon taxpayers may qualify for free legal or tax help though Oregon DOR recognized charities. To see if you qualify, you can call Legal Aid Services of Oregon at 1-888-610-8764.
Owed tax not paid by the April 15th due-date is subject to an immediate penalty of 5% and recurring 9% annual interest until paid. If you have any questions, you can contact the Oregon Department of Revenue's Salem headquarters toll free (from inside Oregon) at 1-800-356-4222. Out of state callers can reach the Department by calling 503-378-4988, or by emailing [email protected].
There are 151 days left until Tax Day, on April 16th 2025. The IRS will start accepting eFiled tax returns in January 2020 - you can start your online tax return today for free with TurboTax .
4.
Oregon Tax Deductions
Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your Oregon income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and Oregon tax returns. For details on specific deductions available in Oregon, see the list of Oregon income tax deductions.
4.1 - Oregon Standard Deduction
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Unlike many other states, Oregon has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Oregon income tax return.
4.2 - Oregon Personal Exemptions
- Oregon has no personal exemption. The Federal Income Tax, however, does allow a personal exemption to be deducted from your gross income if you are responsible for supporting yourself financially.
4.3 - Oregon Dependent Deduction
- Unlike most states, Oregon does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.
4.4 - Oregon Itemized Deductions
- Oregon allows itemized deductions, and you can claim the same itemized deductions on your Oregon tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the Oregon standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Oregon and Federal standard deductions. For more details, visit the list of Oregon itemized deductions.
5.
Oregon Income Tax Forms
Tax-Rates.org provides easy access to five of the most commonly used Oregon income tax forms, in downloadable PDF format. For all of the tax forms we provide, visit our Oregon tax forms library or the 's tax forms page.
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Disability Certification - Disability CertificationIf you have suffered a complete and permanent loss of function of two limbs during the tax year, you are required to fill out this certification. You need only fill it out once.
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Estimated Tax Instruction Booklet - Estimated Income Tax InstructionsIf you are self employed or do not pay tax withholding, you need to pay quarterly taxes using form 40-ESV, which is the estimated income tax voucher. Use this instruction booklet to help you fill out and file your voucher/s.
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Form 40 - Individual Income Tax FormForm 40 is the general income tax return for Oregon residents. Form 40 can be eFiled, or a paper copy can be filed via mail.
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Form 40-ESV - Individual Estimated Income Tax ReturnYou must pay estimated income tax if you are self employed or do not pay sufficient tax withholding. Estimated tax payments must be sent to the Oregon Department of Revenue on a quarterly basis.
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Form 40-P - Part Time Resident Tax FormForm 40-P is the tax form for part time residents of Oregon to file their Oregon income taxes. File this form only if your qualify as a part-time resident.
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Printable Oregon Tax Table & Tax Reference
Tax-Rates.org provides a printable Oregon datasheet including an income tax table, a list of Oregon tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of Oregon, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the website. You can find all of Oregon's 2024 income tax forms on the income tax forms page .
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6.
How To File Your Oregon Income Tax Return
Once you've filled out your Oregon income tax return, you have several options for filing and paying your income tax. You can mail your return to the at the correct address below, and include your payment by check or money order. You may also electronically file your Oregon tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).
7.
Where To Send Your Oregon Tax Return
If you filled out physical tax return forms, mail your completed Oregon income tax return to the Oregon no later then December 31st. Please be sure to send your completed tax forms to the correct address for your filing type.
Express Delivery Oregon Department of Revenue 955 Center Street NE Salem Or. 97301-2555 |
Income Tax Returns (No Payment) Oregon Department of Revenue PO Box 14700 Salem OR. 97309-0930 |
Income Tax Returns (Payment Enclosed) Oregon department of Revenue, PO Box 14555 Salem OR. 97309-0940 |
8.
e-Filing: Submit Your Oregon Tax Return Online
You can save time and money by electronically filing your Oregon income tax directly with the . Benefits of e-Filing your Oregon tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.
To e-file your Oregon and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.
The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.
9.
Getting Your Oregon Tax Refund
If your state tax witholdings are greater then the amount of income tax you owe the state of Oregon, you will receive an income tax refund check from the government to make up the difference.
It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.
Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your Oregon tax refund, you can visit the Oregon Income Tax Refund page.
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10.
References
- Our state ranking and income tax figures are based on a family of four (married parents with two children) earning the national median household income of $50,000 per year. Deductions and personal exemptions are taken into account, but some state-specific deductions and tax credit programs may not be accounted for.
- Before the official 2024 Oregon income tax rates are released, provisional 2024 tax rates are based on Oregon's 2023 income tax brackets.
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The 2024 state personal income tax brackets are updated from the Oregon and Tax Foundation data.
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Oregon tax forms are sourced from the Oregon income tax forms page, and are updated on a yearly basis. Please make sure the Oregon forms you are using are up-to-date.
