Oregon Payroll Withholding
Effective January 1, 2026

Annual wages up to $50,000
Single with less than 3 allowances
BASE = wages - federal tax withheld (not to excede $8,750.00) - standard deduction $2,910.00[S])

At leastNot overWithholding Formula
0.004,550.00263.00 + [BASE x 0.0475] - (263.00 * allowances)
4,550.0011,400.00479.00 + [(BASE - 4,550.00) * 0.0675] - (263.00 * allowances)
11,400.0050,000.00941.00 + [(BASE - 11,400.00) * 0.0875] - (263.00 * allowances)

Annual wages up to $50,000
Married, or single with 3 or more allowances
BASE = wages - federal tax withheld (not to excede $8,750.00) - standard deduction ($5,820.00[M])

At leastNot overWithholding Formula
0.009,100.00263.00 + [BASE x 0.0475] - (263.00 * allowances)
9,100.0022,800.00695.00 + [(BASE - 9,100.00) * 0.0675] - (263.00 * allowances)
22,800.0050,000.001,620.00 + [(BASE - 22,800.00) * 0.0875] - (263.00 * allowances)

Annual wages over $50,000
Single with less than 3 allowances
If single and wages are greater than $100,000 then allowances = 0
BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($2,910.00[S])

At leastNot overWithholding Formula
38,240.00125,000.00678.00 + [(BASE - 11,400.00) * 0.0875] - (263.00 * allowances)
125,000.00& Over10,618.00 + [(BASE - 125,000.00) x 0.099] - (263.00 * allowances)

Annual wages over $50,000
Married, or single with 3 or more allowances
If single and wages are greater than $100,000 then allowances = 0
If married and wages are greater than $200,000 then allowances = 0
BASE = wages - federal tax withheld (not to exceed [PHASE OUT]) - standard deduction ($5,820.00[M])

At leastNot overWithholding Formula
35,430.00250,000.001,357.00 + [(BASE - 22,800.00) * 0.0875] - (263.00 * allowances)
250,000.00& Over21,237.00 + [(BASE - 250,000.00) x 0.099] - (263.00 * allowances)
 
[M] PHASE OUT[S] PHASE OUT
At LeastLess Than[M] PHASE OUT
$50,000.00125,000.008,750.00
$125,000.00130,000.007,000.00
$130,000.00135,000.005,250.00
$135,000.00140,000.003,500.00
$140,000.00145,000.001,750.00
$145,000.00and more0.00
At LeastLess Than[S] PHASE OUT
$50,000.00250,000.008,750.00
$250,000.00260,000.007,000.00
$260,000.00270,000.005,250.00
$270,000.00280,000.003,500.00
$280,000.00290,000.001,750.00
$290,000.00and more0.00

Supplemental wages: 8.00%
Worker's Benefit Fund: 1.80 cents per hour or partial hour worked. Employers must pay at least half of the amount (0.90 cents per hour)
Transit Tax: 0.10% of gross wages

Note(s):

  • All amounts are annual unless otherwise noted
  • Withheld amount must be rounded to the nearest dollar.
Additional payroll withholding resources:
Oregon withholding effective January 1, 2025
Federal withholding tax table
Paycheck Calculator
Paycheck Withholding Changes
Withholding Tax Primer
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