Oregon Paycheck Calculator

How to Use This Oregon Paycheck Calculator

This Oregon paycheck calculator estimates your 2026 net take-home pay after federal income tax, Oregon state income tax, Social Security, and Medicare. If you live or work in the Portland Metro area, select the appropriate locality in the Locality dropdown — the Portland Metro SHS and Multnomah County taxes apply only to residents and workers inside those jurisdictions and only above the income thresholds.

Enter your gross salary or hourly wage, pay frequency, filing status, and any pre-tax deductions (401(k), HSA, health insurance). Results update instantly. For a full annual tax picture, use the Oregon income tax calculator.

How Oregon State Income Tax Works in 2026

Oregon has one of the highest state income tax structures in the US, with four progressive brackets topping out at 9.9%:

• 4.75% on the first $4,550 of Oregon taxable income (single filers)
• 6.75% from $4,550 to $11,400 (single)
• 8.75% from $11,400 to $125,000 (single)
• 9.9% on income above $125,000 (single)

Married filing jointly filers have double the single bracket thresholds ($9,100 / $22,800 / $250,000). Oregon's standard deduction is modest: $2,745 for single filers and $5,495 for joint filers — far less than the federal standard deduction — meaning Oregon taxes more of your gross income than the federal government. A small personal exemption credit of $236 per filer directly reduces the tax owed (not taxable income).

Most Oregonians at middle incomes find themselves in the 8.75% bracket, which is the widest bracket and covers the bulk of typical wages. To compare Oregon withholding against other states, use our paycheck calculator with the state selector.

Portland Metro SHS and Multnomah County Taxes

Workers and residents in the Portland metropolitan area face two additional local income taxes layered on top of Oregon state tax:

Portland Metro Supportive Housing Services (SHS) Tax

The SHS tax is 1% on Oregon AGI above $125,000 for single filers (and head-of-household) or above $200,000 for married filing jointly. Oregon AGI is calculated before the standard deduction, so the threshold is reached sooner than one might expect. The tax applies to residents of the Metro district (Multnomah, Clackamas, and Washington counties) and to workers whose income is earned within the Metro boundary.

Multnomah County Preschool for All Tax

The Multnomah County Preschool for All (PFA) tax has two tiers: 1.5% on Oregon AGI above $125,000 (single) / $200,000 (joint), and 3% on Oregon AGI above $250,000 (single). A Multnomah County resident earning $180,000 single would owe: 1.5% × ($180,000 − $125,000) = $825 in PFA tax, plus 1% × $55,000 = $550 in SHS tax — a combined $1,375 in county/metro taxes on top of Oregon state income tax.

Use the Localitydropdown to select "Portland Metro (SHS Tax)", "Multnomah County", or "Portland Metro + Multnomah County" depending on your jurisdiction.

FICA Taxes — Social Security and Medicare

FICA is federal and applies to every Oregon paycheck.

• Social Security: 6.2% on wages up to $176,100 (2025) or $184,500 (2026). No further withholding once you cross the wage base for the year.
• Medicare: 1.45% on all wages with no cap. Additional 0.9% Medicare surtax on wages above $200,000 single / $250,000 MFJ.
• Employer match: your employer matches Social Security and base Medicare; the Additional Medicare surtax is employee-only.

Step-by-Step Example — $90,000 Portland Single Filer (2026)

1. Gross annual pay: $90,000
2. Federal taxable income: $90,000 − $16,100 standard deduction = $73,900. Federal income tax: ~$11,870.
3. Oregon taxable income: $90,000 − $2,745 OR standard deduction = $87,255. Oregon tax: 4.75% × $4,550 + 6.75% × $6,850 + 8.75% × $75,855 = $7,440 (approx).
4. No Portland Metro/Multnomah tax — income ($90,000) is below the $125,000 threshold for local taxes (on an AGI basis).
5. FICA: 7.65% × $90,000 = $6,885.
6. Net take-home: $90,000 − $11,870 − $7,440 − $6,885 = ~$63,805/year (~$2,454 biweekly).

A Portland resident earning $150,000 (single) would additionally owe: SHS tax 1% × $25,000 = $250 + Multnomah PFA 1.5% × $25,000 = $375 — an extra $625 in local taxes.

How to Maximize Your Oregon Take-Home Pay

• Max your 401(k) — the 2026 limit is $23,500 ($31,000 age 50+). Pre-tax contributions reduce Oregon state income tax at your marginal bracket (8.75% for most middle-income earners). A $20,000 contribution saves roughly $1,750 in Oregon state tax plus federal savings. Note: 401(k) contributions do not reduce the base for Portland Metro SHS or Multnomah County taxes (those use Oregon AGI before deductions).
• Contribute to an HSA — $4,300 individual / $8,550 family in 2026. HSA contributions via payroll also avoid FICA, saving an extra 7.65%.
• Update your OR-W-4— Oregon's withholding allowance form. Ensure your Oregon withholding matches your actual tax liability to avoid a large bill or under-withholding penalty at filing.
• Understand the local tax thresholds — if your income hovers near $125,000 AGI (single), contributing to a traditional IRA or 401(k) can reduce your Oregon AGI below the SHS and Multnomah tax thresholds, potentially saving hundreds in local taxes.
• Oregon 529 College Savings — contributions to an Oregon 529 plan are deductible from Oregon taxable income (up to $150 single / $300 joint per year), providing a small but real state tax break.

Oregon State-Specific Payroll Deductions

Oregon has a significant state-specific payroll program that appears on Oregon paystubs: the Oregon Paid Leave (Paid Family and Medical Leave Insurance, or PFML) program, launched in September 2023.

Oregon Paid Leave (PFML) contributions

The Oregon PFML total premium rate is 1% of wages (subject to annual adjustment by the Oregon Employment Department). The premium is split between employee and employer:

• Employee share: 60% of the 1% premium = 0.6% of wages.This is withheld from the employee's paycheck each pay period.
• Employer share: 40% of the 1% premium = 0.4% of wages. Employers with 25 or more employees pay this share themselves; small employers (fewer than 25 employees) may not be required to pay the employer share but must still withhold the employee share.

The employee contribution applies to wages above a $1,000 annual threshold — the first $1,000 earned in a calendar year is exempt. There is no wage base cap for PFML contributions. On a $80,000 salary, the employee PFML contribution is approximately $79,000 × 0.6% = $474/year(roughly $18 per biweekly paycheck), appearing on your paystub as "OR PFML," "OR Paid Leave," or similar.

The PFML program provides up to 12 weeks of paid leave for qualifying family, medical, or safe leave events (up to 14 weeks for pregnancy). Benefits are calculated as a percentage of the employee's average weekly wage.

Oregon does not have a separate state disability insurance (SDI) program beyond the PFML. The statewide transit tax (STT) of 0.1% of wages also appears on Oregon paystubs — see the FAQ above for details.

How to Fill Out the Oregon OR-W-4 Withholding Certificate

Oregon uses Form OR-W-4(Oregon Employee's Withholding Statement and Exemption Certificate) for state income tax withholding. Oregon updated its withholding form to mirror the redesigned federal W-4 format. Key fields:

• Step 1 — Filing status: Select single/MFS, married filing jointly, or head of household. This determines the Oregon withholding tables used by your employer.
• Step 2 — Multiple jobs / spouse works:If you or your spouse have multiple jobs, check this box or use the Oregon multiple-jobs worksheet to ensure sufficient combined withholding. Oregon's high top rate (9.9%) makes under- withholding costly for dual-income households.
• Step 3 — Claim dependents: Oregon provides an exemption credit per dependent that reduces tax owed. Enter your qualifying dependents to reduce withholding.
• Step 4 — Other adjustments: You can enter additional income not subject to withholding (investment income, rental income), extra deductions above the Oregon standard deduction, or an additional flat dollar amount to withhold per pay period.
• Exemption from withholding:Available only if you had zero Oregon tax liability in the prior year and expect the same in the current year — rare for workers with incomes above Oregon's low standard deduction of $2,745.

Oregon workers in the Portland Metro area or Multnomah County should verify that their employer is also withholding the SHS and/or PFA taxes if their income exceeds the $125,000 (single) threshold. If your employer does not withhold these, you are responsible for making estimated payments to avoid underpayment penalties.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. Oregon state brackets, Portland Metro SHS thresholds, Multnomah County tax rates, and federal rules change annually. Consult a qualified Oregon-licensed CPA or tax professional for your specific situation.