Oregon Tax Tables for 2019
The 2019 Oregon Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Oregon State Tax Calculator 2019.
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Oregon Tax Tables for 2019
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Oregon in 2019. Oregon uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2019)
Marginal income tax brackets for Single filers in Oregon for 2019. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,550.00 | 5% |
| 2 | $ 3,550.00 to $ 8,900.00 | 7% |
| 3 | $ 8,900.00 to $ 125,000.00 | 9% |
| 4 | $ 125,000.00 and over | 9.9% |
Married filing jointly – Progressive Tax Brackets (2019)
Marginal income tax brackets for Married filing jointly filers in Oregon for 2019. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 7,100.00 | 5% |
| 2 | $ 7,100.00 to $ 17,800.00 | 7% |
| 3 | $ 17,800.00 to $ 250,000.00 | 9% |
| 4 | $ 250,000.00 and over | 9.9% |
Married filing separately – Progressive Tax Brackets (2019)
Marginal income tax brackets for Married filing separately filers in Oregon for 2019. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,550.00 | 5% |
| 2 | $ 3,550.00 to $ 8,900.00 | 7% |
| 3 | $ 8,900.00 to $ 125,000.00 | 9% |
| 4 | $ 125,000.00 and over | 9.9% |
Head of household – Progressive Tax Brackets (2019)
Marginal income tax brackets for Head of household filers in Oregon for 2019. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,550.00 | 5% |
| 2 | $ 3,550.00 to $ 8,900.00 | 7% |
| 3 | $ 8,900.00 to $ 125,000.00 | 9% |
| 4 | $ 125,000.00 and over | 9.9% |
Widowed – Progressive Tax Brackets (2019)
Marginal income tax brackets for Widowed filers in Oregon for 2019. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,550.00 | 5% |
| 2 | $ 3,550.00 to $ 8,900.00 | 7% |
| 3 | $ 8,900.00 to $ 125,000.00 | 9% |
| 4 | $ 125,000.00 and over | 9.9% |
Oregon Standard Deduction(2019)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $2,315 |
| Married filing jointly | $4,630 |
| Married filing separately | $2,315 |
| Head of household | $2,315 |
| Widowed | $4,630 |
Oregon Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Oregon updates:
Frequently Asked Questions
How can I check my Oregon withholding accuracy?
Use Form OR-W-4 to update allowances and dependents, and compare with your projected liability using the calculator. For larger changes in income, consider increasing withholding or estimated payments to avoid penalties. The Oregon Department of Revenue also provides an online withholding estimator you can cross-reference.
Does Oregon tax Social Security benefits?
No—Oregon does not tax Social Security income.
Does Oregon tax Social Security and pension income?
Social Security is exempt; pension income may qualify for a partial subtraction based on age and income.
Do capital losses offset capital gains in Oregon?
Yes—Oregon follows the federal approach to capital losses.
What forms are used for business or self-employment income in Oregon?
Report income on federal Schedule C or Schedule E, and transfer totals to your Oregon return.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.