Oregon payroll · Updated November 6, 2026

Oregon paycheck calculator for 2026

See what comes out of an Oregon paycheck: federal income tax, Social Security, Medicare, Oregon income tax (up to 9.9%), the 0.1% statewide transit tax and the 0.6% Paid Leave Oregon contribution. Enter a salary, an hourly rate or one paycheck.

Calculate my take-home pay

Calculate your Oregon take-home pay

How you are paid

Annual salary$

Pay frequencyFiling status (W-4)

W-4 Step 2 box checkedTwo jobs, or both spouses work

W-4 Step 3 creditsDollar amount for the year$401(k) or 403(b)Pre-tax, per paycheck$Health, dental, FSAPre-tax, per paycheck$

OR-W-4 allowances (line 2)Without an OR-W-4, employers withhold a flat 8%

Take-home pay per paycheck

$1,769.08

$45,996 a year

	Paycheck	Year
Gross pay	$2,307.69	$60,000
Federal income tax	-$193.08	-$5,020
Social Security (6.2%)	-$143.08	-$3,720
Medicare (1.45%)	-$33.46	-$870
Oregon income tax	-$152.83	-$3,974
Oregon statewide transit tax (0.1%)	-$2.31	-$60
Paid Leave Oregon (0.6%)	-$13.85	-$360
Take-home pay	$1,769.08	$45,996

2026 estimate for one paycheck, using the IRS percentage method and Oregon’s withholding formula. Your employer's payroll may differ by a few cents to a few dollars. Not tax advice.

What comes out of a Oregon paycheck

2026. Federal from IRS Publication 15-T; Social Security and Medicare from IRS Topic 751. Oregon: Withholding Tax Formulas 150-206-436 (2026), Statewide Transit Tax and Paid Leave Oregon.
Deduction	Rate	Applies to
Federal income tax	10% to 37%	Wages after the W-4 standard amount, by filing status
Social Security	6.2%	Wages up to $184,500 for 2026
Medicare	1.45%, plus 0.9% over $200,000	All wages, no cap
Oregon statewide transit tax (0.1%)	0.1%	All wages
Paid Leave Oregon (0.6%)	0.6%	Wages up to $184,500
Oregon income tax	4.75% to 9.9%	Wages minus federal tax withheld (up to $8,750) and the standard deduction, less $263 per OR-W-4 allowance

Example: $60,000 a year, paid every two weeks

Single filer, Form W-4 with no adjustments, one OR-W-4 allowance, no pre-tax deductions, 2026.
Line	Per paycheck	Year
Gross pay ($60,000 ÷ 26)	$2,307.69	$60,000
Federal income tax	−$193.08	−$5,020
Social Security (6.2%)	−$143.08	−$3,720
Medicare (1.45%)	−$33.46	−$870
Oregon statewide transit tax (0.1%)	−$2.31	−$60
Paid Leave Oregon (0.6%)	−$13.85	−$360
Oregon income tax	−$152.83	−$3,974
Take-home pay	$1,769.08	$45,996

How Oregon withholding works

Oregon is unusual in letting you subtract federal income tax: its 2026 withholding formula subtracts the federal tax withheld from your pay, up to $8,750 a year, phasing that down to nothing between $125,000 and $145,000 of wages for single filers ($250,000 to $290,000 married). It then subtracts a standard deduction ($2,910 for single filers with fewer than three allowances, $5,820 otherwise), applies rates from 4.75% to 9.9%, and takes $263 off for each allowance on Form OR-W-4. Allowances are ignored above $100,000 of wages for single filers and $200,000 for married. Without an OR-W-4, employers must withhold a flat 8%.

The publication’s formula for wages under $50,000 adds $263 that the over-$50,000 formula does not, so withholding drops slightly as pay crosses $50,000. That is how the state’s tables are written.

Transit tax, Paid Leave Oregon and Portland-area taxes

Oregon employers withhold the statewide transit tax, 0.1% of all wages; the proposed increase failed with Measure 120 in May 2026. Paid Leave Oregon is 1% of wages up to $184,500 for 2026, of which employees pay 60%, or 0.6%. Employees also pay half of the Workers’ Benefit Fund assessment, 0.9 cents per hour worked, which this calculator leaves out.

In the Portland area, Metro’s Supportive Housing Services tax (1% above $128,000 single or $205,000 joint) and Multnomah County’s Preschool for All tax (1.5%, rising to 3% at higher incomes) must be withheld by employers for employees earning $200,000 or more; below that, employees can ask for withholding or pay with their returns. TriMet and Lane Transit taxes are paid by employers.

Minimum wage in Oregon

From July 1, 2026, Oregon’s minimum wage is $15.55 an hour, $16.80 in the Portland metro area and $14.55 in non-urban counties.

Your federal withholding and Form W-4

Federal withholding is separate from the state’s and depends on your Form W-4: your filing status, the Step 2 box if you have two jobs or both spouses work, and the Step 3 amount for children and other dependents. Pre-tax 401(k), 403(b) and cafeteria-plan health premiums come out before income tax is figured. If you are paid on a 1099 instead of a W-2, nothing is withheld; use the self-employment tax calculator and plan for estimated payments.

Questions

How much is taken out of a $60,000 paycheck in Oregon?

For a single person paid every two weeks with no W-4 adjustments, one OR-W-4 allowance, about $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $152.83 Oregon income tax, $2.31 Oregon statewide transit tax (0.1%), $13.85 Paid Leave Oregon (0.6%) come out of each $2,307.69 paycheck, leaving about $1,769.08.

What is the Oregon income tax rate for 2026?

Withholding rates run from 4.75% to 9.9%, after the federal tax subtraction and standard deduction.

What is the Oregon transit tax on my paycheck?

The statewide transit tax is 0.1% of all wages, with no cap and no minimum.

How much is Paid Leave Oregon for employees?

0.6% of wages for 2026: employees pay 60% of the 1% total contribution, up to $184,500 of wages.

Why is my paycheck different from this calculator?

Payroll systems round differently, and paychecks can include things this calculator leaves out: overtime, bonuses withheld at the flat supplemental rate, after-tax deductions, extra withholding on your W-4, or W-4 Step 4 adjustments.

Owe at tax time, or getting too much back?

We prepare federal returns for clients in every state and can tell you how to set your W-4 so next year comes out closer. We work remotely through a secure portal, by phone or video.

Tax preparation service

Where these rules come from

USTAXX prepares tax returns and offers tax planning. We are not a CPA firm and do not represent clients before the IRS. This page is general information, not tax advice for your situation.