Oregon paycheck calculator 2026
Oregon withholds state income tax with rates from 4.75% to 9.9%, after subtracting part of the employee's federal income tax withholding (up to $8,750 a year, phased out at higher wages).
Enter pay details
Federal tax on a bonus paid on its own check is a flat 22% (37% above $1M of bonuses in the year). Your W-4 doesn't change it.
Per paycheck. Calculating from gross pay → other amounts
No state income tax on wages here.
More W-4, deductions and employer settings
- Standard deduction $16,100 single, $32,200 married jointly, $24,150 head of household
- Social Security 6.2% up to $184,500 · Medicare 1.45% (+0.9% over $200,000)
- FUTA 0.6% on the first $7,000 · bonus withholding 22%
- 401(k) limit $24,500 ($32,500 at 50+, $35,750 at 60–63)
Paycheck breakdown
Employer taxes (on top of gross pay)
Where the employer's money goes
Saved calculations stay in this browser. Nothing leaves your device.
Clear all saved calculations?
This removes every saved calculation from this browser. It can't be undone.
Oregon payroll taxes and rules for 2026
Oregon withholds state income tax with rates from 4.75% to 9.9%, after subtracting part of the employee's federal income tax withholding (up to $8,750 a year, phased out at higher wages). Employees also pay a 0.1% statewide transit tax, up to 0.6% for Paid Leave Oregon on wages up to $184,500, and half of the Workers' Benefit Fund assessment (0.9 cents per hour). Employers pay unemployment insurance on the first $56,700 of each employee's wages (2.4% for new employers).
- Income tax
- 4.75% to 9.9% · Employee form: OR-W-4
- Without an OR-W-4 on file, employers must withhold a flat 8% of wages.
- The 2026 formula subtracts the employee's federal income tax withheld, up to $8,750 a year. The subtraction phases out between $125,000 and $145,000 of wages (single) or $250,000 and $290,000 (married).
- Standard deduction in the formula: $2,910 single, $5,820 married or single with 3 or more allowances. Each allowance is a $263 credit, but allowances are dropped above $100,000 (single) or $200,000 (married) of wages.
- Pre-tax 401(k), Section 125 and HSA deductions are not Oregon wages for withholding.
- Employee deductions
- Statewide transit tax: 0.1% of wages Applies to Oregon residents wherever they work and to nonresidents working in Oregon, even when no income tax is withheld.
- Paid Leave Oregon: Up to 0.6% of wages up to $184,500 The total contribution is 1%. Employees pay 60%; the employer may pay part or all of it.
- Workers' Benefit Fund (WBF): Up to 0.9 cents per hour worked Half of the 1.8 cents per hour assessment. The employer may choose to pay it all.
- Employer taxes
- Unemployment Insurance (UI): 2.4% for new employers on the first $56,700 per employee; experienced rates 0.9% to 5.4% (tax schedule 3)
- Paid Leave Oregon, employer share: 0.4% of wages up to $184,500 Only employers with 25 or more employees.
- Workers' Benefit Fund (WBF): At least 0.9 cents per hour worked (half of 1.8 cents)
- TriMet transit payroll tax: 0.8237% of wages Employer-paid, for work performed in the TriMet district (Portland area).
- Lane Transit District payroll tax: 0.80% of wages Employer-paid, for work performed in the Lane Transit District (Eugene area).
- Local taxes
- Employers with a Metro or Multnomah County location must withhold two local income taxes from employees who work there and earn $200,000 or more in the year, unless the employee opts out: Metro Supportive Housing Services (1% of wages over $200,000) and Multnomah County Preschool for All (1.5% over $200,000, 3% over $400,000). Other employees may opt in. The City of Portland Revenue Division administers both.
- Bonuses
- Employers may withhold a flat 8% on supplemental wages (bonuses, commissions, overtime) paid at a different time than regular wages. Otherwise, withhold on the regular wages plus the supplemental payment together.
- Minimum wage 2026
- $15.55 per hour (standard) $16.80 in the Portland metro area and $14.55 in non-urban counties. Oregon adjusts the rates every July 1.
- Pay frequency
- Regular paydays no more than 35 days apart (ORS 652.120).
- Final paycheck
- Fired or laid off: by the end of the first business day after termination. Quit with at least 48 hours' notice: on the last day. Quit without notice: within five business days or on the next regular payday, whichever comes first (ORS 652.140).
- New-hire reporting
- Within 20 days of the hire or rehire date (ORS 25.790).
- Reciprocity
- None
Checked against official sources on October 5, 2026:
- Oregon DOR: Withholding Tax Formulas 2026 (150-206-436)
- Oregon DOR: Combined Payroll Tax Report instructions 2026
- Oregon DOR: Form OR-W-4 (2026)
- Oregon DOR: Statewide Transit Tax
- Oregon DOR: TriMet Transit District tax
- Oregon Employment Department: 2026 UI and Paid Leave Oregon rates
- Oregon DCBS: Workers' Benefit Fund assessment
- Oregon DCBS: WBF assessment booklet
- City of Portland: SHS and PFA employer withholding
- ORS chapter 652 (paydays, final wages)
- ORS 652.140 text
- ORS 25.790 (new hire reporting)
- U.S. DOL: State minimum wage laws
Take-home pay in Oregon by salary
| Salary | Federal tax | FICA | Oregon taxes | Take-home / year | Per paycheck | Employer cost |
|---|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $2,995 | $31,325 | $1,205 | $44,081 |
| $60,000 | $5,020 | $4,590 | $4,412 | $45,978 | $1,768 | $66,012 |
| $80,000 | $8,770 | $6,120 | $5,976 | $59,134 | $2,274 | $87,542 |
| $100,000 | $13,170 | $7,650 | $7,866 | $71,314 | $2,743 | $109,072 |
| $150,000 | $24,734 | $11,475 | $13,874 | $99,917 | $3,843 | $162,897 |
Single filer, paid every two weeks, 2026 W-4 with no adjustments, default Oregon withholding settings, no 401(k) or benefits, new-employer unemployment rate. Oregon taxes include state income tax and employee-paid state programs; local taxes are not included unless the default setting includes them.
How the federal part works, step by step: the 2026 paycheck guide · Oklahoma · Pennsylvania
Oregon paycheck questions
Why does Oregon withholding depend on federal withholding?
Oregon lets taxpayers deduct part of their federal income tax, so the withholding formula subtracts the federal tax withheld, up to $8,750 a year in 2026, and less for single filers above $125,000 or married filers above $250,000 of wages.
Who pays the statewide transit tax?
The employee. Employers withhold 0.1% of wages from Oregon residents and from nonresidents who work in Oregon. TriMet and Lane transit taxes are different: those are paid by the employer.
Does a small employer pay Paid Leave Oregon?
Employers with fewer than 25 employees do not pay the 0.4% employer share, but they must still withhold and remit the employees' 0.6%.
What if a new employee does not turn in an OR-W-4?
Withhold a flat 8% of wages until the employee gives you an OR-W-4 or an exemption certificate.
How much is $60,000 a year after taxes in Oregon?
About $45,978 a year, or $1,768 every two weeks, for a single filer with no other W-4 adjustments in 2026. Federal income tax is $5,020, Social Security and Medicare $4,590, and Oregon taxes and payroll deductions $4,412.
What does a $60,000 employee cost an employer in Oregon?
$66,012 a year before benefits: the salary plus the 7.65% FICA match, federal unemployment (FUTA) and Oregon unemployment insurance at the new-employer rate of 2.4% on the first $56,700, plus employer-paid state programs.
Have a question? Write to us — real people answer.
Elevate your efficiency with the powerful yet easy-to-use accounting practice management software.
"Let's create a dream, where the team is happy, clients are well served and profits are fair." — Rain Allikvee, Co-founder of Uku
