9.9%Income tax
NoneState sales tax
$15.052026 min wage
2026Tax year
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Income Tax

Oregon uses a progressive rate schedule; the highest marginal rate is 9.9% (applies only to income in the top bracket, not all income).

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Sales Tax

Oregon has no statewide sales tax.

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2026 Minimum Wage

$15.05/hour. No tip credit; Portland metro higher

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Tax Filing Notes

File the Oregon state return in addition to your federal return; brackets are based on taxable income with state-specific adjustments.

Oregon 2026 — FAQ

What is the 2026 minimum wage in Oregon?
$15.05/hour. No tip credit; Portland metro higher
Is Oregon income tax high or low compared to other states?
Oregon's top rate of 9.9% ranks in the middle of states with an income tax.
Do local taxes add to these rates?
Property taxes and, in some states, county levies still apply — sales tax is not the only consumption tax.

Sources: Tax Foundation — State Individual Income Tax Rates and Brackets 2026; U.S. DOL/WHD state minimum wage tables (Paylocity/Gusto 2026 editions); state revenue agencies. Retrieved Aug 11, 2026. Educational reference — verify current rates with the Oregon revenue department before relying on them.

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