Oregon Income Tax Guide for 2025

Overview

Oregon uses a progressive income tax system with rates ranging from 4.75% to 9.9%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $2,745 for single filers.

Income Tax Rates

Single Filers

Income RangeTax Rate
Up to $4,3004.75%
$4,301 - $10,7506.75%
$10,751 - $125,0008.75%
$125,001+9.9%

Married Filing Jointly

Income RangeTax Rate
Up to $8,6004.75%
$8,601 - $21,5006.75%
$21,501 - $250,0008.75%
$250,001+9.9%

Capital Gains Tax

Capital gains are taxed at the same rates as ordinary income.

Deductions & Exemptions

TypeAmount
Standard Deduction (Single)$2,745
Standard Deduction (Married Filing Jointly)$5,495

Additional Information

  • Federal tax deduction up to $6,100

Charts

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Last updated: November 12, 2025

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