All states

Oregon

Progressive brackets
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — Oregon (OR)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • Oregon levies NO statewide sales tax but has high personal income-tax rates: four progressive brackets of 4.75% / 6.75% / 8.75% / 9.9%, with a top 9.9% rate among the highest in the nation.
  • Two bracket schedules apply: single and married-filing-separately share Chart S; married-filing-jointly, head-of-household, and qualifying-surviving-spouse share Chart J, whose lower thresholds are double the single schedule's.
  • Federal income tax subtraction (Oregon's signature provision): residents subtract their federal income tax liability after credits other than the EITC, but the subtraction is capped at $8,500 ($4,250 married filing separately) for 2025.
  • The federal tax subtraction is further phased down to $0 by adjusted gross income (OR-40 Table 4): it shrinks from $125,000 to $145,000 of AGI for single / MFS filers and from $250,000 to $290,000 for the joint / head-of-household / surviving-spouse group.
  • The Oregon standard deduction is $2,835 single / MFS, $5,670 MFJ / QSS, and $4,560 head of household for 2025; Oregon itemized deductions (Schedule OR-A) are used instead when larger.
  • The $256-per-exemption amount is a nonrefundable CREDIT (taxpayer + spouse + each dependent reduce tax dollar-for-dollar), not a deduction, and is disallowed entirely once federal AGI exceeds $100,000 (single / MFS) or $200,000 (all other statuses).
  • When itemizing, this module follows the project convention (no $10,000 SALT cap, state income tax excluded). Oregon's actual Schedule OR-A differs in detail; not modelled.
  • Not modelled: 65+/blind additional standard deduction, the Oregon Kids Credit / EITC / working family credits, the kicker surplus credit, and the qualified-business reduced rate.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.