Oregon Paycheck Calculator 2026
Oregon has high graduated state income tax rates (up to 9.9%). The Portland Metro area adds unique local taxes: a 1% Metro tax on higher incomes, plus Multnomah County's Preschool for All tax of up to 3% on top. Lane County (Eugene) adds a 0.01% transit tax.
Oregon tax breakdown — what you need to know
Key facts about Oregon state, local, and federal taxes for 2026.
Oregon state brackets (2026)
Oregon's state income tax has four brackets: 4.75% (up to $18,400 single), 6.75% (up to $46,200), 8.75% (up to $250,000), and 9.9% above $250,000. Oregon has no sales tax, so income taxes fund more of the state budget.
Portland Metro tax (2021)
The Greater Portland Metro district passed a 1% income tax on individuals earning over $125,000 single ($200,000 joint). This applies in Clackamas, Multnomah, and Washington counties. Funds go to homeless services.
Multnomah County Preschool for All
Since 2021, Multnomah County (Portland) charges 1.5% on income over $125,000 ($200,000 joint), rising to 3% above $250,000 ($400,000 joint). Residents AND non-residents earning Multnomah-source income owe this tax.
Self-employment Tri-Met tax
Self-employed workers in the Portland tri-county area (Clackamas, Multnomah, Washington) pay a Tri-Met self-employment tax of 0.6918% on net self-employment income. W-2 employees do not pay this — it's an employer-only payroll tax.
Oregon local/district tax overview
Source: state revenue departments and municipal ordinances. Rates effective 2026.
| Tax | Rate | Who pays |
|---|---|---|
| Portland Metro tax | 1% | Income over $125k (single) / $200k (joint) |
| Multnomah Co. Preschool for All | 1.5% | Income over $125k (single) / $200k (joint) |
| Multnomah Co. (higher bracket) | 3% | Income over $250k (single) / $400k (joint) |
| Lane Co. Transit (Eugene) | 0.01% | All earned income in district |
| Tri-Met self-employment tax | 0.6918% | Self-employed in tri-county area |
| Rest of Oregon | 0% | No local income tax |