TaxWrenTaxes for Oregon freelancers in 2026
Single filers get a standard deduction of $2,910 ($5,820 married filing jointly) and a personal exemption credit of $256.
On $85,000 of 1099 profit, a single filer owes about $6,082 in Oregon income tax on top of $17,800 in federal taxes. That ranks 51st lowest of 51 (50 states and DC), $3,354 more than the median state.
Every neighboring state with a different tax charges less on the same income; Nevada would save $6,082 a year.
Oregon also has local (county or city) income taxes. They average 0.18% of adjusted gross income statewide (2023 IRS and Census data compiled by the Tax Foundation) and are not included in these estimates.
Oregon income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 4.75% | $0 | $0 |
| 6.75% | $4,550 | $9,100 |
| 8.75% | $11,400 | $22,800 |
| 9.9% | $125,000 | $250,000 |
Oregon vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Oregon | $6,082 | $23,882 | $61,118 |
| California | $3,102 | $20,902 | $64,098 |
| Idaho | $3,078 | $20,878 | $64,122 |
| Nevada | $0 | $17,800 | $67,200 |
| Washington | $0 | $17,800 | $67,200 |
How Oregon taxes changed
For 2026, Oregon raised the single standard deduction from $2,800 to $2,910. State tax on $85,000 of 1099 profit falls from $6,102 to $6,082 (−$20).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 9.9% | 9.9% |
| Standard deduction (single) | $2,800 | $2,910 |
| State tax on $85,000 of 1099 profit | $6,102 | $6,082 |
| Take-home on a $75,000 salary | $55,561 | $55,860 |
Each year uses that year's federal and Oregon rules, so the take-home row also reflects federal changes. Federal changes · All data updates
What this estimate simplifies
- These states allow some or all of federal income tax paid to be deducted from state taxable income.
Sources: Oregon revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Oregon 1099 tax FAQ
Does Oregon have a state income tax?
Oregon has a graduated income tax with 4 rates from 4.75% to 9.9%; the top rate starts at $125,000 of taxable income for single filers.
How much should a freelancer in Oregon set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 28% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $6,082 Oregon income tax. Use the calculator for your own income, expenses and filing status.
What is the top Oregon income tax rate in 2026?
9.9%. Oregon has a graduated income tax with 4 rates from 4.75% to 9.9%; the top rate starts at $125,000 of taxable income for single filers.
Do I need to make estimated tax payments to Oregon?
Generally yes, if you expect to owe state tax that is not covered by withholding. Oregon sets its own thresholds and due dates; check the Oregon revenue department's estimated payment rules.