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 $2,835 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $4,400 | 4.75% |
| $4,401 - $11,100 | 6.75% |
| $11,101 - $125,000 | 8.75% |
| $125,001+ | 9.9% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $8,800 | 4.75% |
| $8,801 - $22,200 | 6.75% |
| $22,201 - $250,000 | 8.75% |
| $250,001+ | 9.9% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $2,835 |
| Standard Deduction (Married Filing Jointly) | $5,670 |
Additional Information
- Federal tax subtraction up to $8,500 for 2025 (phases out above $125,000 single / $250,000 joint federal AGI)
- Personal exemption credit of $256 per exemption for 2025 (a credit, not a deduction; not allowed above $100,000 single / $200,000 joint federal AGI)
- Brackets and standard deduction are indexed annually; the $125,000 / $250,000 top-bracket thresholds are not indexed
Charts
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Sources
The 2025 figures for Oregon on this page were compiled from the following official government publications:
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