Oregon Withholding Tax Tables and Rates
Effective January 1, 2015

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

BASE = wages - federal tax withheld (not to exceed $6,450) - standard deduction ($2,145[S])

0 - 3,350 WH = 194 + [BASE x 0.05] - (194 * allowances)
3,350 - 8,400 WH = 362 + [(BASE - 3,350) * 0.07] - (194 * allowances)
8,400 - 50,000 WH = 715 + [(BASE - 8,400) * 0.09] - (194 * allowances)

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

BASE = wages - federal tax withheld (not to exceed $6,450) - standard deduction ($4,295[M])

0 - 6,700 WH = 194 + [BASE * 0.05] - (194 x allowances)
6,700 - 16,800 WH = 529 + [(BASE - 6,700) * 0.07] - (194 * allowances)
16,800 - 50,000 WH = 1,236 + [(BASE - 16,800) * 0.09] - (194 * allowances)


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

BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,145[S])

[S] PHASE OUT =
wages = $50,000 and < $125,000 = $6,450
wages = $125,000 and < $130,000 = $5,150
wages = $130,000 and < $135,000 = $3,850
wages = $135,000 and < $140,000 = $2,550
wages = $140,000 and < $145,000 = $1,250
wages = $145,000 = $0

41,405 - 125,000 WH = 521 + [(BASE - 8,400) * 0.09)] - (194 * allowances)
125,000 & over WH = 11,015 + [(BASE - 125,000) x 0.099] - (194 * 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 ($4,295[M])

[M] PHASE OUT =
wages = $50,000 and < $250,000 = $6,450
wages = $250,000 and < $260,000 = $5,150
wages = $260,000 and < $270,000 = $3,850
wages = $270,000 and < $280,000 = $2,550
wages = $280,000 and < $290,000 = $1,250
wages = $290,000 = $0

[S] PHASE OUT =
wages = $50,000 and < $125,000 = $6,450
wages = $125,000 and < $130,000 = $5,150
wages = $130,000 and < $135,000 = $3,850
wages = $135,000 and < $140,000 = $2,550
wages = $140,000 and < $145,000 = $1,250
wages = $145,000 = $0

39,255 - 250,000 WH = 1,042 + [(BASE - 16,800) * 0.09)] - (194 * allowances)
250,000 & over WH = 22,030 + [(BASE - 250,000) x 0.099] - (194 * allowances)


Note(s):

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

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