Oregon (OR) Paycheck Calculator 2026

Oregon withholding and Form OR-W-4

Oregon has its own withholding certificate, Form OR-W-4, and employers use it with Oregon’s withholding formulas. The Department’s instructions say most people should claim zero allowances, and anyone earning more than $100,000 ($200,000 if married filing jointly) should do a “paycheck checkup” with the Oregon withholding calculator instead of the paper worksheets.

Because Oregon’s $260 exemption credit disappears at higher incomes, the withholding formula ignores your allowances if your annual wages exceed $100,000 (single box) or $200,000 (married box). High earners who claim allowances therefore see no reduction in withholding from them.

Two Oregon payroll taxes besides income tax

Every Oregon worker also pays two small state payroll taxes: Paid Leave Oregon at 0.6% of wages up to $184,500 (a maximum of $1,107 a year), and the statewide transit tax at 0.1% of all wages with no cap. Measure 120 did not pass in May 2026, so transit tax withholding continues at 0.1%.

Oregon’s state income tax is also high by national standards — the second bracket starts at just $4,550 of taxable income at 6.75%, and most full-time workers pay 8.75% on their marginal dollar.

Oregon paycheck examples for 2026

Bi-weekly checks including Paid Leave Oregon and the transit tax. The minimum-wage rows use Oregon’s current $15.55 standard rate and $16.80 Portland metro rate for 2,080 hours.

• On $75,000, Oregon income tax is about $220 per check and the two payroll taxes add about $20.
• These figures overstate Oregon tax slightly because they ignore the federal tax subtraction you claim on your return.

Portland-area taxes for high earners

In the Portland area, two local income taxes apply to higher incomes. Metro’s Supportive Housing Services tax is 1% of Metro taxable income over the year’s threshold, and Multnomah County’s Preschool for All tax is 1.5% over $125,000 (single) or $200,000 (joint), plus another 1.5% over $250,000 or $400,000.

Employers in Metro and Multnomah County must withhold these taxes for employees earning more than $200,000 a year, or for anyone who opts in; they appear in the local section of your W-2 as “METRO” and “MULT”. Nonresidents are taxed only on work performed in the area, and teleworking from a home outside Metro is not Metro-source income. Portland residents also owe a flat $35 Arts Tax if they have $1,000 or more of income and household income above the federal poverty level.

Minimum wage tiers and pay frequency

Oregon has three minimum wage tiers, adjusted every July 1: $15.55 standard, $16.80 in the Portland metro area and $14.55 in non-urban counties. Overtime is owed after 40 hours a week. Oregon requires employers to pay at least once a month on regular paydays.