Oregon Paycheck Calculator: 2026 Take-Home Pay

How to use the oregon paycheck calculator

1. Enter gross pay for one check and pick the pay frequency.
2. Pick the status and allowances from your OR-W-4.
3. Add 401(k) and health premiums per check, then any federal W-4 entries; the federal result feeds the Oregon formula.
4. Read net pay, including transit tax and Paid Leave Oregon.

Oregon subtracts your federal tax before it taxes you

The Oregon withholding formula takes your annualized federal income tax withholding off your wages (up to $8,750) before applying Oregon rates, so a federal W-4 change moves the Oregon line too. A paycheck also carries two small state premiums, the Statewide Transit Tax of 0.1% and the Paid Leave Oregon contribution of 0.6%. On a $2,800 biweekly check with a $140 401(k) deferral this oregon paycheck calculator shows $189.18 of income tax and $1,991.58 of take-home pay. For other states, see the general paycheck calculator.

The Oregon formula

1. Annualize wages after 401(k) and health premiums.
2. Subtract your annual federal withholding, capped at $8,750, and the standard deduction: $2,910 for a single employee with fewer than three allowances, otherwise $5,820.
3. Look up the tax in the table for your status. Under $50,000 of annual wages the formula adds a $263 base to rates of 4.75%, 6.75% and 8.75%; from $50,000 a second table is used, with rates of 8.75% and 9.90%.
4. Subtract $263 for each allowance, then divide by the pay periods.

Phase-outs for higher earners

The federal tax subtraction shrinks in steps of $1,750 for single wages from $125,000 and is gone at $145,000. For married wages the steps start at $250,000 and end at $290,000. Above $100,000 of single wages, or $200,000 of married wages, the Oregon document says to count zero allowances, so the $263 credits stop. The check on the third example above, a $5,000 biweekly pay claiming two allowances, has $130,000 of annual wages, so it loses both the allowances and part of the federal subtraction.

Transit tax and Paid Leave Oregon

The Statewide Transit Tax is one-tenth of one percent of wages, withheld from the employee (state law, ORS 320.550), and this page applies it to all wages. Paid Leave Oregon is a 1% contribution on wages up to $184,500 in 2026, of which employees pay 60%, so 0.6%.

Worked example: monthly pay

A single employee earns $2,500 a month, with no deductions and no allowances. Annual wages are $30,000. Federal withholding is $118.33 a month, or $1,419.96 a year. Subtract that and the $2,910 standard deduction: $25,670.04. The under-$50,000 single table gives $941 plus 8.75% of the amount above $11,400, which is $2,189.63 a year, or $182.47 a month. Add $2.50 of transit tax and $15.00 of Paid Leave Oregon.

Method and sources

State rule: Oregon Department of Revenue, "Withholding Tax Formulas", form 150-206-436 (Rev. 12-31-25), effective January 1, 2026: standard deductions, both table sets, the federal tax subtraction and its phase-outs, allowance rules. The tables match USDA National Finance Center bulletin NFC-26-1778117419; where that bulletin lowers allowances by one or two above $100,000 and $200,000, this page follows the Oregon document, which sets them to zero. Statewide Transit Tax: Oregon DOR Statewide Transit Tax page (one-tenth of one percent). Paid Leave Oregon: Oregon Employment Department current tax rate page and paidleave.oregon.gov (1% up to $184,500, employees 60%). Federal income tax follows IRS Publication 15-T (2026), Worksheet 1A, annual percentage method. Social Security is 6.2% up to the $184,500 wage base and Medicare is 1.45% plus 0.9% over $200,000 of wages. The Oregon document is inconsistent in places in its prose and examples (for example $8,500 and $8,750 for the federal tax cap, and $256 and $263 for the credit); this page uses the amounts stated in its formula tables. The formulas are covered by the repository's automated tests. One worked case: a single employee with four allowances earning $10,000 a month is on the $5,820 deduction tier because of the four allowances, and the allowances then count for nothing because wages are over $100,000; the base is $120,000 less the $8,750 federal tax cap less $5,820, or $105,430, and the tax is $715.59 a month. What it leaves out: the OR-W-4 higher single rate option, Workers' Benefit Fund cents-per-hour, local transit taxes, supplemental wages (8%) and garnishments. This is a withholding estimate for one paycheck, not a payroll quote or tax advice. Your employer's payroll system and your final tax return decide the real figures. Constants to refresh each January: standard deductions, table amounts, $263 credit, federal subtraction cap and phase-outs, Paid Leave rate and cap, Social Security wage base.

Worked examples