How Oregon taxes your paycheck
Four brackets from 4.75% to 9.9%, with most wages taxed at 8.75%.
| Taxable income | Rate |
|---|---|
| $0 to $4,550 | 4.75% |
| $4,550 to $11,400 | 6.75% |
| $11,400 to $125,000 | 8.75% |
| Over $125,000 | 9.9% |
Oregon also lets taxpayers subtract part of their federal income tax (capped, phased out at higher incomes); the estimate leaves that out, so it may run slightly high. Head of household is estimated with single values.
Other Oregon payroll deductions
Besides income tax, Oregon requires these employee-paid deductions. They show up on your pay stub under the abbreviation in the first column.
| On your stub | Program | 2026 employee rate | Wage cap |
|---|---|---|---|
| OR PLO | Paid Leave Oregon (employee share)Employees pay 60% of the 1% contribution, up to the Social Security wage base. | 0.6% | $184,500 |
| OR STT | Statewide Transit Tax0.1% of wages, withheld from all Oregon wages. | 0.1% | None |
Not sure what these are? Our guide to SDI and paid leave deductions explains each one.
Local income taxes
Portland-area residents with taxable income over $125,000 (single) or $200,000 (joint) may owe the Metro Supportive Housing Services tax (1%) and the Multnomah County Preschool for All tax (1.5% to 3%). Oregon also has a small Workers' Benefit Fund assessment charged per hour worked. Not included in the calculator.
The calculator above does not include local taxes.
Example: $60,000 salary in Oregon
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,751.90 per paycheck, or $45,549 a year.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| Oregon income tax | -$170.01 |
| OR PLO | -$13.85 |
| OR STT | -$2.31 |
| Net pay | $1,751.90 |
Oregon pay stub and payday rules
Oregon requires a detailed itemized statement each payday. Electronic statements are the default if employees can access and print them; employees can ask for paper.
- Date of payment
- Dates of the pay period
- Employee name
- Employer name, address, and phone
- Rates of pay
- Regular and overtime hours and rates (nonexempt)
- Gross pay
- Each deduction itemized
- Net pay
Source: Or. Rev. Stat. § 652.610. Every state compared in our pay stub requirements by state guide.
Pay frequency: Regular paydays no more than 35 days apart.
Minimum wage: $15.55 per hour. Standard rate. Portland metro: $16.80. Nonurban counties: $14.55. Adjusted every July 1 for inflation.
Oregon Paycheck FAQs
Yes. Four brackets from 4.75% to 9.9%, with most wages taxed at 8.75%.
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,751.90 take-home per paycheck. About 24.1% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $170.01 Oregon income tax, plus $13.85 OR PLO and $2.31 OR STT.
$15.55 per hour, effective July 1, 2026. Standard rate. Portland metro: $16.80. Nonurban counties: $14.55. Adjusted every July 1 for inflation.
Oregon requires a detailed itemized statement each payday. Electronic statements are the default if employees can access and print them; employees can ask for paper. (Or. Rev. Stat. § 652.610)
Regular paydays no more than 35 days apart.
Paid Leave Oregon (employee share) (OR PLO): 0.6% of wages up to $184,500 a year. Statewide Transit Tax (OR STT): 0.1% of wages, no wage cap.
Portland-area residents with taxable income over $125,000 (single) or $200,000 (joint) may owe the Metro Supportive Housing Services tax (1%) and the Multnomah County Preschool for All tax (1.5% to 3%). Oregon also has a small Workers' Benefit Fund assessment charged per hour worked. Not included in the calculator.