2026 Oregon Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Oregon in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Oregon State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $4,550 | 4.75% |
| $4,550 | $11,400 | 6.75% |
| $11,400 | $125,000 | 8.75% |
| $125,000 | ∞ | 9.90% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.60%
- Federal Standard Deduction (Single)
- $16,100
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) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
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 — 2026
OfficialValues verified2026 brackets and standard deduction updated per Oregon DOR Withholding Tax Formulas (150-206-436, Rev. 12-31-25).
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 2 · Official restatement
- Corporate rateTier 2 · Official restatement
2 sources— show— hide
Cited for Rate brackets · confirmed
Official Oregon DOR 'Withholding Tax Formulas' (150-206-436, Rev. 12-31-25), effective for 2026: annual-wage formula brackets '0-4,550 WH=263+BASE×0.0475', '4,550-11,400 WH=479+...×0.0675', '11,400-50,000/125,000 WH=941/678+...×0.0875',…
Cited for Rate brackets, Capital gains, Corporate rate · confirmed
Oregon Legislative Revenue Office Basic Facts Report #1-26 (Feb 3, 2026): '2026 TAX YEAR RATE SCHEDULE...
How we rate sources — tiers are derived from what published the document, not from our confidence in it.