Oklahoma income tax brackets for 2025 and 2026

For 2025 Oklahoma has six brackets from 0.25% to 4.75%, and the top rate starts at just $7,200 of taxable income for a single filer ($14,400 joint), so most income is taxed at 4.75%. HB 2764, signed May 28, 2025, sets four brackets for tax year 2026: 0%, 2.5%, 3.5% and 4.5%. The Oklahoma Tax Commission already uses the new rates in its 2026 withholding tables.

The 2026 rates can fall further. Each time the State Board of Equalization certifies that revenue has grown past a set threshold, every rate drops 0.25 point, until it reaches zero. The first review is in December 2026, with the final decision in February 2027, so the earliest possible cut would apply from January 1, 2027.

An Oklahoma return starts from federal adjusted gross income, then takes off Oklahoma’s own standard deduction, which is fixed in law and did not follow the bigger federal one: $6,350 single or married filing separately, $9,350 head of household and $12,700 married filing jointly. Each person also gets a $1,000 exemption, plus $1,000 more if legally blind, and $1,000 more at 65 or older if federal AGI is under $15,000 single or $25,000 joint. If you itemized federally, you must itemize in Oklahoma, capped at $17,000 apart from charitable gifts and medical costs.

For example, a single filer with $60,000 of wages has $52,650 of Oklahoma taxable income after the standard deduction and exemption. The tax is about $2,312 for 2025 and about $2,155 for 2026 under the new brackets, a cut of about $157.

The July 2025 federal tax law (Public Law 119-21) created deductions for 2025 through 2028 for qualified tips (up to $25,000), overtime pay (up to $12,500, or $25,000 joint), car loan interest (up to $10,000) and an extra $6,000 for people 65 or older. They are taken after federal AGI, on line 13b of Form 1040, and the Oklahoma return starts from AGI, with no Oklahoma subtraction for any of them on the 2025 Form 511. So tips and overtime remain taxable in Oklahoma. Bills in 2026 to exempt tips and overtime (SB 1986 and HB 3377) did not get past committee.

Oklahoma exempts much retirement income on Schedule 511-A. Active-duty military pay of Oklahoma residents is excluded too.

Oklahoma ended its 4.5% state sales tax on groceries on August 29, 2024; local sales tax on food still applies. That is a sales tax change, separate from the income tax credits below.

A full-year resident must file if gross income is more than the standard deduction plus exemptions: for 2025, $7,350 single, $14,700 married filing jointly and $10,350 head of household. Nonresidents file with $1,000 or more of Oklahoma-source income. Residents file Form 511; nonresidents and part-year residents file Form 511-NR.

2025 returns were due April 15, 2026, extended to April 20 for e-filed returns paid electronically; Oklahoma’s return follows the federal due date, so 2026 returns are due April 15, 2027. Oklahoma honors a federal extension (attach a copy); otherwise, or if you owe, request one on Form 504-I. The extension is valid only if you pay at least 90% of the tax by the original due date.

Check an Oklahoma refund with “Where’s My Refund?” on the Tax Commission’s OkTAP site, or call 405-521-3160. It asks for the last seven digits of the primary filer’s Social Security number, the exact refund amount and the ZIP code on the return. You can begin checking about four days after an e-filed return is accepted, or four to six weeks after mailing a paper return.

The Commission estimates about 5 to 6 weeks to receive a refund from an e-filed return and 10 to 12 weeks from a paper return with direct deposit, a little longer by debit card or check. If a direct deposit fails, the refund comes on a debit card.

You are an Oklahoma resident if Oklahoma is your domicile for the whole year; a part-year resident’s domicile was here for less than 12 months. Oklahoma’s forms describe no reciprocal agreement with other states: residents report wages earned elsewhere and claim the Form 511-TX credit for the other state’s tax. A Texas resident who works in Oklahoma files Form 511-NR on the Oklahoma wages if they total $1,000 or more; Oklahoma figures the tax on all income and then charges the Oklahoma share.

A tribal member whose principal home is in Indian country within their own tribe’s jurisdiction can deduct income earned in Indian country, on Schedule 511-A, with proof of membership, residence and work location. Nonresident service members stationed in Oklahoma do not owe Oklahoma tax on military pay.