Your Oregon income tax is based on your taxable income. Oregon taxable income is your federal taxable income with the additions, subtractions, and modifications described in Oregon's tax laws. You
can find information about Oregon additions,
subtractions, federal adjustments, and
other modifications in Oregon’s individual income tax guide, Publication OR-17.
For Oregon residents, your income tax is based on your taxable income from all sources. The income tax for nonresidents is based on taxable income from Oregon sources. If you're a part-year resident, your income
tax is based on taxable income from Oregon sources while you’re a nonresident plus
your taxable income from all sources while you’re a resident.
Personal income tax rate charts and tables
2025 tax year rate charts and tables
Tax calculator
All filers can get their tax using the personal income tax calculator instead of using the tax rate charts or tables in the return instructions. Form OR-40-P filers will need to multiply the tax by their Oregon percentage on their return.
Tax deadlines
Frequently asked questions
Estimated taxes
Residency
Income
Additional questions