State Reference · Tax Year 2026
Oregon (OR)
Graduated 4.75%–9.9%
Oregon Department of Revenue · Main form: Form OR-40 · Due April 15, 2027
Rates & brackets
Top rate9.9% >$125k single / >$250k MFJ
Standard deduction$2,745 single / $5,495 MFJ
Personal / dependent$249 exemption credit / dep (2025 base)
Filing logistics
Main formForm OR-40
Filing dueApril 15, 2027
E-file portalRevenue Online
AgencyOregon Department of Revenue
Major credits
- OR Earned Income Credit (12% federal)
- Oregon Kids Credit ($1,000/child <6, refundable)
- Working Family Household and Dependent Care Credit
Sales & property tax
Sales taxNone
Property taxLocally assessed; Measure 50 caps assessed value growth
Preparer notes
- Federal tax subtraction up to $8,250 (phased out at high income).
- Kicker refund credited in odd years when revenue exceeds forecast by 2%.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.