Oregon · 2026
Oregon paycheck calculator
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social security | −$143.08 | −$3,720.08 |
| Medicare | −$33.46 | −$869.96 |
| Oregon income tax | −$152.83 | −$3,973.58 |
| Take-home pay | $1,785.24 | $46,416.24 |
The official method, step by step
- Pay is annualized, then reduced by the Form W-4 amount for your filing status ($8,600, or $12,900 if married filing jointly) unless the Step 2 box is checked.
- Federal income tax comes from the IRS 2026 Annual Percentage Method table for that status, divided back to one paycheck.
- Social security is 6.2% of wages until the year's wages reach $184,500.
- Medicare is 1.45% of all wages, plus 0.9% on wages over $200,000 in the year.
- A pre-tax 401(k) lowers federal income tax wages, not social security or Medicare wages.
- Oregon income tax follows the 2026 Oregon Withholding Tax Formulas: annual pay less the federal income tax withheld for the year (up to $8,750, reduced in steps for single employees earning $125,000 or more and married employees earning $250,000 or more) and the standard deduction ($2,910, or $5,820 for married employees and single employees with three or more allowances), taxed from 4.75% to 9.9%, less $263 for each OR-W-4 allowance, and divided over the pay periods.
- Allowances don't apply to single employees earning over $100,000 or married employees earning over $200,000. Because federal income tax is subtracted, the Oregon line depends on the federal line above it.
What this leaves out
- The statewide transit tax (0.1%) and Paid Leave Oregon contributions
- Local taxes, such as the Portland Metro and Multnomah County taxes
- Benefits, garnishments and other after-tax deductions
- W-4 Step 3 credits and Step 4 entries (the pay stub generator handles them)
Sources: Oregon Department of Revenue, 150-206-436 (Rev. 12-31-25), Oregon Withholding Tax Formulas, effective January 1, 2026: standard deduction $2,910/$5,820, federal subtraction up to $8,750 with phase-outs, $263 per allowance, 4.75% to 9.9%; IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the Annual Percentage Method Tables; IRS Publication 15 (2026), (Circular E) Employer's Tax Guide: social security and Medicare tax, Additional Medicare Tax.
Oregon paycheck calculator: common questions
Why does Oregon subtract federal income tax?
Oregon lets taxpayers deduct part of their federal income tax, so the withholding formula takes the year's federal withholding off first, up to $8,750, and less at higher incomes.
What is the Oregon income tax rate?
Oregon's rates run from 4.75% to 9.9%. Most employees pay well under the top rate because of the federal tax subtraction, the standard deduction and the $263 credit for each allowance.
How is Oregon tax worked out?
The Oregon Department of Revenue's example: single, $25,000 a year, $1,000 federal withholding, no allowances: $25,000 − $1,000 − $2,910 = $21,090; $941 plus 8.75% of the amount over $11,400 is $1,789 a year.
Can I make a pay stub from this?
Yes. “Make a Oregon pay stub with these numbers” opens the pay stub generator with this paycheck, Oregon as the work state and these deductions filled in. Once you add the pay date, it can recalculate the same Oregon line.
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