Oregon Tax Tables for 2022
The 2022 Oregon Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the Oregon State Tax Calculator 2022.
On This Page
Quick Access Tools
Oregon Tax Tables for 2022
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for Oregon in 2022. Oregon uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2022)
Marginal income tax brackets for Single filers in Oregon for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,750.00 | 4.75% |
| 2 | $ 3,750.00 to $ 9,450.00 | 6.75% |
| 3 | $ 9,450.00 to $ 125,000.00 | 8.75% |
| 4 | $ 125,000.00 and over | 9.9% |
Married filing jointly – Progressive Tax Brackets (2022)
Marginal income tax brackets for Married filing jointly filers in Oregon for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 7,500.00 | 4.75% |
| 2 | $ 7,500.00 to $ 18,900.00 | 6.75% |
| 3 | $ 18,900.00 to $ 250,000.00 | 8.75% |
| 4 | $ 250,000.00 and over | 9.9% |
Married filing separately – Progressive Tax Brackets (2022)
Marginal income tax brackets for Married filing separately filers in Oregon for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,750.00 | 4.75% |
| 2 | $ 3,750.00 to $ 9,450.00 | 6.75% |
| 3 | $ 9,450.00 to $ 125,000.00 | 8.75% |
| 4 | $ 125,000.00 and over | 9.9% |
Head of household – Progressive Tax Brackets (2022)
Marginal income tax brackets for Head of household filers in Oregon for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,750.00 | 4.75% |
| 2 | $ 3,750.00 to $ 9,450.00 | 6.75% |
| 3 | $ 9,450.00 to $ 125,000.00 | 8.75% |
| 4 | $ 125,000.00 and over | 9.9% |
Widowed – Progressive Tax Brackets (2022)
Marginal income tax brackets for Widowed filers in Oregon for 2022. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 3,750.00 | 4.75% |
| 2 | $ 3,750.00 to $ 9,450.00 | 6.75% |
| 3 | $ 9,450.00 to $ 125,000.00 | 8.75% |
| 4 | $ 125,000.00 and over | 9.9% |
Oregon Standard Deduction(2022)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $2,420 |
| Married filing jointly | $4,840 |
| Married filing separately | $2,420 |
| Head of household | $2,420 |
| Widowed | $4,840 |
Oregon Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and Oregon updates:
Frequently Asked Questions
Are employer-provided health benefits taxable in Oregon?
No—qualified employer-provided health insurance is not taxed at the state level.
Does Oregon tax unemployment benefits?
Yes—Oregon follows the federal treatment; unemployment income is taxable.
Are HSAs and FSAs pre-tax for Oregon?
Yes—contributions generally reduce taxable wages federally and for Oregon.
Are there energy or vehicle credits in Oregon?
Yes—check for electric vehicle rebates and residential energy efficiency credits.
Does Oregon have a marriage penalty?
The bracket structure minimizes, but does not completely eliminate, marriage penalties for joint filers.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.