Individuals · Oregon filing

Oregon tax filing: file OR state taxes online, Form OR-40, top rate 9.9%

Oregon runs one of the highest state income taxes in the country, topping out at 9.9 percent, but it pairs that with a quirk found nowhere else: the kicker. When Oregon collects more than its own forecast predicted, it sends the surplus back to taxpayers as a credit, and for 2025 returns the kicker is active. Oregon also has no sales tax at all, so the income tax carries more of the load than it does in most states.

This page covers what Oregon requires for tax year 2025 returns filed in 2026: who has to file Form OR-40, how the four graduated brackets and the standard deduction work, the personal exemption credit, the 2025 kicker, and the separate Portland-area local income taxes that are not filed on your state return. TaxFile prepares your federal and Oregon returns together from your W-2s and 1099s, finds the deductions and credits you qualify for, runs an error check, and e-files through an authorized IRS e-file provider after you review and approve every line. Pricing is $39 simple, $89 self-employed, $199 business, plus $19 per state return. This is self-prepared tax software, not personalized tax advice; for complex situations, consult a CPA or tax professional.

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The short answer

To file Oregon state taxes, you file Form OR-40 with the Oregon Department of Revenue; part-year residents use Form OR-40-P and nonresidents use Form OR-40-N. For tax year 2025 Oregon taxes income in four brackets from 4.75 percent up to a top rate of 9.9 percent, with no state or local sales tax anywhere in Oregon. The return is due April 15, 2026, Oregon does not tax Social Security, and for 2025 the Oregon kicker credit is active at 9.863 percent of your 2024 Oregon tax.

Last updated July 2026

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What you get with Oregon tax filing

Graduated up to 9.9 percent

Oregon taxes income in four brackets for 2025, from 4.75 percent to a top rate of 9.9 percent. The top rate starts at $125,000 of taxable income for single filers and $250,000 for joint filers.

The 2025 kicker is active

Because Oregon revenue beat its forecast, the kicker credit returns 9.863 percent of your 2024 Oregon tax on the 2025 return. You must have filed a 2024 Oregon return to claim it.

No sales tax, local taxes are separate

Oregon has no state or local sales tax. The Portland Metro and Multnomah County income taxes are filed on their own returns, not on Form OR-40.

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Shows whether your income clears the Oregon filing threshold
Applies the four graduated brackets and the correct standard deduction
Prepares the federal and Oregon OR-40 returns from one set of documents
Applies the Social Security subtraction, exemption credit, and 2025 kicker where they fit
E-files through an authorized IRS e-file provider after you review and approve

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Self-employment tax deduction $6,120

Home office (simplified) $1,500

QBI deduction $2,880

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Do you have to file an Oregon tax return?

You must file an Oregon return for 2025 if your gross income is above the threshold for your filing status, or if you were required to file a federal return. Full-year residents file Form OR-40; part-year residents file Form OR-40-P, and nonresidents with Oregon-source income file Form OR-40-N. The thresholds below are for filers under 65 with no age or blindness boxes checked.

Filing status	Must file if gross income is over (2025)
Single	$7,935
Married filing jointly	$15,865
Married filing separately	$7,935
Head of household	$9,950
Qualifying surviving spouse	$11,060

Thresholds rise by roughly $1,000 to $1,200 for each additional age-65 or blindness box you check, and a dependent must file above about $1,350. The rules are published by the Oregon Department of Revenue, and the state tax filing pillar compares Oregon with the other states.

Oregon tax rates and standard deduction for 2025

Oregon uses four graduated brackets, and the top marginal rate of 9.9 percent is among the highest in the nation. The brackets differ by filing status.

Single / married filing separately	Rate
$0 to $4,400	4.75%
$4,400 to $11,100	6.75%
$11,100 to $125,000	8.75%
Over $125,000	9.9%

Married filing jointly / head of household	Rate
$0 to $8,800	4.75%
$8,800 to $22,200	6.75%
$22,200 to $250,000	8.75%
Over $250,000	9.9%

Oregon's standard deduction for 2025 is $2,835 single, $5,670 married filing jointly, and $4,560 head of household, with an extra $1,200 per box for age 65 or older and blindness. Instead of a personal exemption deduction, Oregon gives a personal exemption credit of $256 per exemption, which phases out entirely once federal AGI passes $100,000 single or $200,000 for other statuses.

The Oregon kicker, Social Security and Portland-area local taxes

Two things make Oregon distinctive: the kicker credit and the fact that its local income taxes are filed separately from the state return. For 2025, the kicker is active at 9.863 percent of your 2024 Oregon tax liability, claimed as a credit on your 2025 OR-40. You must have filed a 2024 Oregon return with a tax liability to claim it.

Income type or credit	Oregon treatment for 2025
Social Security and tier 1 Railroad Retirement	Fully subtracted (not taxed by Oregon)
Oregon kicker credit	9.863% of your 2024 Oregon tax
Oregon Earned Income Credit	9% of the federal EITC, 12% if your youngest dependent is under 3
Oregon Kids Credit	Up to $1,050 per qualifying dependent age 5 or younger

Oregon has no sales tax, but the Portland metro area layers on two local income taxes that are not part of Form OR-40. The Metro Supportive Housing Services tax is 1 percent on income above $125,000 single or $200,000 joint, filed on Form MET-40. The Multnomah County Preschool for All tax is 1.5 percent above the same thresholds, rising to 3 percent above $250,000 single or $400,000 joint, filed on Form MC-40. These are administered by the City of Portland Revenue Division, and TaxFile does not prepare them.

Oregon filing deadline, extension and filing online

Date	What it means for a 2025 Oregon return
April 15, 2026	OR-40 due, and any tax owed is due in full
April 16, 2026	Interest starts accruing on any unpaid balance
October 15, 2026	Extended filing deadline with a federal or Oregon extension

Oregon's deadline is April 15, 2026 for tax year 2025 returns, matching the federal date. Oregon automatically honors a valid federal extension, so if you filed IRS Form 4868 you do not need a separate state form. For an Oregon-only extension you use Publication OR-40-EXT and pay with a Form OR-40-V voucher. Either way the extended filing date is October 15, 2026.

Oregon does not extend the time to pay, even when the IRS does. Any tax you owe is due April 15, 2026, and interest runs from April 16 on anything unpaid. Filing electronically is the practical default, and the Oregon return builds on your federal figures. TaxFile prepares both from one pass:

Upload or talk. Drop in your W-2s and 1099s and it reads them, or describe your year and it asks what it needs.
Federal and Oregon together. One set of documents produces both returns, with the four brackets, the standard deduction, and the exemption credit applied.
Credits checked. It applies the Social Security subtraction, the 2025 kicker, and the Oregon EIC where they fit.
Error check, then you approve. Nothing is e-filed until you review and approve every line, through an authorized IRS e-file provider.

Pricing is $39 for a simple return, $89 self-employed, $199 business, plus $19 for each state return. There is no free tier. If your Oregon income comes from contract or freelance work, self-employed tax filing covers Schedule C and Schedule SE in more detail. TaxFile does not prepare the separate Portland Metro or Multnomah County returns, does not e-file federal extensions or amended returns, and does not handle capital gains on Schedule D, rental income on Schedule E, or cryptocurrency. TaxFile is self-prepared tax software and does not provide personalized tax advice, and no refund amount is guaranteed.

Good questions

Questions about oregon filing

You must file an Oregon OR-40 for 2025 if your gross income tops the threshold for your status, which starts at $7,935 for a single filer under 65 and $15,865 for a married couple filing jointly. You also file if you were required to file a federal return or if Oregon tax was withheld. Part-year residents use Form OR-40-P and nonresidents use Form OR-40-N.

Oregon taxes income in four brackets for 2025: 4.75 percent, 6.75 percent, 8.75 percent, and a top rate of 9.9 percent. For single filers the 9.9 percent rate starts at $125,000 of taxable income; for joint filers it starts at $250,000. Oregon has no sales tax, so the income tax carries more of the load.

The Oregon kicker is a credit that returns surplus revenue to taxpayers when collections beat the state forecast. For 2025 returns the kicker is active and equals 9.863 percent of your 2024 Oregon tax liability, claimed as a credit on your 2025 OR-40. You must have filed a 2024 Oregon return with a tax liability to receive it.

Oregon returns for tax year 2025 are due April 15, 2026. Oregon automatically honors a federal extension, giving you until October 15, 2026 to file, and there is a separate Oregon-only extension if you did not file a federal one. The extension does not extend the time to pay, so any tax owed is due April 15 and interest accrues from April 16.

No. Oregon does not tax Social Security or tier 1 Railroad Retirement benefits; they are fully subtracted on the Oregon return. Oregon also offers an Earned Income Credit worth 9 percent of the federal EITC, or 12 percent if your youngest dependent is under age 3, plus the refundable Oregon Kids Credit for young children.

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