2025 Oregon Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Oregon in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
Oregon State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $4,400 | 4.75% |
| $4,400 | $11,100 | 6.75% |
| $11,100 | $125,000 | 8.75% |
| $125,000 | ∞ | 9.90% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.60%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Oregon — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 2 · Official restatement
3 sources— show— hide
Cited for Rate brackets, Capital gains · confirmed
Official Oregon DOR Publication OR-17 (2025 ed., Rev. 01-29-26), 'Miscellaneous Oregon income tax information for tax years 2022-2025' table: single/MFS marginal rates '4.75% First $4,400 / 6.75% $4,401-$11,100 / 8.75% $11,101-$125,000 /…
Cited for Rate brackets · confirmed
Official 2025 Form OR-40 instructions confirming the same tax-year-2025 rate structure and standard deduction table (Table 5).
Cited for Corporate rate · confirmed
Oregon Legislative Revenue Office 'Basic Facts' Report #1-26 (Feb 3, 2026), Section D: 'the first $1 million taxed at a rate of 6.6% and the income over $1 million at a rate of 7.6%... This rate structure has been in place since 2009.'
How we rate sources — tiers are derived from what published the document, not from our confidence in it.