Oregon Withholding Tax Tables and Rates
Effective January 1, 2014

Annual wages up to $50,000
Single with less than 3 allowances

BASE = wages - federal tax withheld (not to exceed $6,250) - standard deduction ($2,115[S])

0 - 3,300 WH = 191 + [BASE x 0.05] - (191 * allowances)
3,300 - 8,250 WH = 356 + [(BASE - 3,300) * 0.07] - (191 * allowances)
8,250 - 50,000 WH = 703 + [(BASE - 8,250) * 0.09] - (191 * allowances)

Annual wages up to $50,000
Married, or single with 3 or more allowances

BASE = wages - federal tax withheld (not to exceed $6,250) - standard deduction ($4,230[M])

0 - 6,600 WH = 191 + [BASE * 0.05] - (191 x allowances)
6,600 - 16,500 WH = 521 + [(BASE - 6,600) * 0.07] - (191 * allowances)
16,500 - 50,000 WH = 1,214 + [(BASE - 16,500) * 0.09] - (191 * allowances)


Annual wages over $50,000
Single with less than 3 allowances

BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,115[S])

[S] PHASE OUT =
wages = $50,000 and < $125,000 = $6,350
wages = $125,000 and < $130,000 = $5,050
wages = $130,000 and < $135,000 = $3,800
wages = $135,000 and < $140,000 = $2,500
wages = $140,000 and < $145,000 = $1,250
wages = $145,000 = $0

41,535 - 125,000 WH = 512 + [(BASE - 8,250) * 0.09)] - (191 * allowances)
125,000 & over WH = 11,019 + [(BASE - 125,000) x 0.099] - (191 * allowances)

Annual wages over $50,000
Married, or single with 3 or more allowances

BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($4,230[M])

[M] PHASE OUT =
wages = $50,000 and < $250,000 = $6,350
wages = $250,000 and < $260,000 = $5,050
wages = $260,000 and < $270,000 = $3,800
wages = $270,000 and < $280,000 = $2,500
wages = $280,000 and < $290,000 = $1,250
wages = $290,000 = $0

[S] PHASE OUT =
wages = $50,000 and < $125,000 = $6,350
wages = $125,000 and < $130,000 = $5,050
wages = $130,000 and < $135,000 = $3,800
wages = $135,000 and < $140,000 = $2,500
wages = $140,000 and < $145,000 = $1,250
wages = $145,000 = $0

39,420 - 250,000 WH = 1,023 + [(BASE - 16,500) * 0.09)] - (191 * allowances)
250,000 & over WH = 22,038 + [(BASE - 250,000) x 0.099] - (191 * allowances)


Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.

Additional resources


Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire | New Jersey | New Mexico | New York | North Carolina | North Dakota | *Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota | Tennessee | Texas | Utah | Vermont | Virginia | Washington | Washington DC | West Virginia | Wisconsin | Wyoming

* Indicates changes made in the past 30 days