Oregon Paycheck Calculator — 9.9% Top Tax Rate, No Sales Tax, $14.70 Min Wage

Let us walk through a real example. Meet Oliver. He lives and works in Portland, Oregon and earns one hundred thousand dollars per year. He is single, has no dependents, and contributes 5 percent to his 401k. He also pays one hundred fifty dollars per paycheck for health insurance. Here is exactly how his paycheck breaks down step by step, including Oregon’s unique taxes.

Step 1 — Gross Pay Per Year

Oliver earns one hundred thousand dollars per year. He gets paid every two weeks, which means twenty six paychecks per year. One hundred thousand dollars divided by twenty six equals three thousand eight hundred forty six dollars and fifteen cents gross pay per paycheck before any deductions.

Step 2 — Pre-tax Deductions

Oliver contributes 5 percent of his salary to his 401k. That is three thousand eight hundred forty six dollars and fifteen cents times zero point zero five equals one hundred ninety two dollars and thirty one cents per paycheck going to his retirement account. He also pays one hundred fifty dollars per paycheck for health insurance. Both are pre-tax deductions, meaning they come out before taxes are calculated. His total pre-tax deductions per paycheck are one hundred ninety two dollars and thirty one cents plus one hundred fifty dollars equals three hundred forty two dollars and thirty one cents.

Step 3 — Taxable Gross Pay for Federal Taxes

Taxable gross pay for federal taxes is what remains after pre-tax deductions are removed. Three thousand eight hundred forty six dollars and fifteen cents minus three hundred forty two dollars and thirty one cents equals three thousand five hundred three dollars and eighty four cents taxable gross per paycheck. This is the amount on which Oliver pays federal taxes.

Step 4 — Federal Income Tax

To calculate federal tax, we first annualize the taxable gross pay. Three thousand five hundred three dollars and eighty four cents times twenty six paychecks equals ninety one thousand ninety nine dollars and eighty four cents annual taxable income. Now subtract the federal standard deduction for a single filer, which is fifteen thousand dollars in 2026. His taxable income becomes seventy six thousand ninety nine dollars and eighty four cents.

Now apply the 2026 federal tax brackets for a single filer. He pays 10 percent on the first eleven thousand nine hundred twenty five dollars which equals one thousand one hundred ninety two dollars and fifty cents. He pays 12 percent on income from eleven thousand nine hundred twenty six dollars to forty eight thousand four hundred seventy five dollars which equals four thousand three hundred eighty six dollars. He pays 22 percent on the remaining income from forty eight thousand four hundred seventy six dollars to seventy six thousand ninety nine dollars which equals six thousand seventy seven dollars. His total annual federal tax is one thousand one hundred ninety two dollars and fifty cents plus four thousand three hundred eighty six dollars plus six thousand seventy seven dollars equals eleven thousand six hundred fifty five dollars and fifty cents. Divide by twenty six paychecks to get his federal tax per paycheck, which is approximately four hundred forty eight dollars and twenty nine cents.

Step 5 — Oregon State Income Tax

First, we need Oliver’s Oregon taxable income. His gross income is one hundred thousand dollars. Subtract his pre-tax deductions (401k and health insurance) of eight thousand nine hundred dollars per year. His adjusted gross income is ninety one thousand one hundred dollars. Now subtract the Oregon standard deduction for a single filer, which is two thousand seven hundred forty five dollars. His Oregon taxable income is eighty eight thousand three hundred fifty five dollars.

Apply the 2026 Oregon tax brackets for a single filer:

• 4.75 percent on the first four thousand four hundred dollars: two hundred nine dollars

• 6.75 percent on the next six thousand six hundred fifty dollars (from $4,401to$11,050): four hundred forty nine dollars

• 8.75 percent on the remaining seventy seven thousand three hundred five dollars (from $11,051to$88,355): six thousand seven hundred sixty four dollars

Total Oregon state tax: two hundred nine dollars plus four hundred forty nine dollars plus six thousand seven hundred sixty four dollars equals seven thousand four hundred twenty two dollars per year. Divide by twenty six paychecks equals approximately two hundred eighty five dollars and forty six cents per paycheck.

Step 6 — Oregon PFML (Paid Family and Medical Leave)

Oliver pays 0.6 percent of his gross wages for PFML. His gross pay is one hundred thousand dollars per year. Zero point six percent of one hundred thousand dollars is six hundred dollars per year. Per paycheck, that is approximately twenty three dollars and eight cents.

Step 7 — Portland Local Taxes (TriMet Transit Tax)

Since Oliver works in Portland, he pays the TriMet Transit Tax of 0.8237 percent on his gross wages. Zero point eight two three seven percent of one hundred thousand dollars is approximately eight hundred twenty four dollars per year. Per paycheck, that is approximately thirty one dollars and sixty nine cents.

He does not pay the Supportive Housing Tax or Preschool for All Tax because his income is below the thresholds (under $125,000 for single filers).

Step 8 — Social Security and Medicare

FICA taxes are calculated on gross pay before pre-tax deductions. Social Security tax is 6.2 percent of gross pay. Three thousand eight hundred forty six dollars and fifteen cents times zero point zero six two equals two hundred thirty eight dollars and forty six cents per paycheck. Medicare tax is 1.45 percent of gross pay. Three thousand eight hundred forty six dollars and fifteen cents times zero point zero one four five equals fifty five dollars and seventy seven cents per paycheck. His total FICA taxes per paycheck are two hundred thirty eight dollars and forty six cents plus fifty five dollars and seventy seven cents equals two hundred ninety four dollars and twenty three cents.

Step 9 — Net Pay Take-Home Pay

Now subtract all deductions from gross pay per paycheck.

Gross pay: three thousand eight hundred forty six dollars and fifteen cents
Minus pre-tax deductions: negative three hundred forty two dollars and thirty one cents
Minus federal tax: negative four hundred forty eight dollars and twenty nine cents
Minus Oregon state tax: negative two hundred eighty five dollars and forty six cents
Minus PFML: negative twenty three dollars and eight cents
Minus TriMet Transit Tax: negative thirty one dollars and sixty nine cents
Minus Social Security: negative two hundred thirty eight dollars and forty six cents
Minus Medicare: negative fifty five dollars and seventy seven cents

Three thousand eight hundred forty six dollars and fifteen cents minus three hundred forty two dollars and thirty one cents equals three thousand five hundred three dollars and eighty four cents. Minus four hundred forty eight dollars and twenty nine cents equals three thousand fifty five dollars and fifty five cents. Minus two hundred eighty five dollars and forty six cents equals two thousand seven hundred seventy dollars and nine cents. Minus twenty three dollars and eight cents equals two thousand seven hundred forty seven dollars and one cent. Minus thirty one dollars and sixty nine cents equals two thousand seven hundred fifteen dollars and thirty two cents. Minus two hundred thirty eight dollars and forty six cents equals two thousand four hundred seventy six dollars and eighty six cents. Minus fifty five dollars and seventy seven cents equals two thousand four hundred twenty one dollars and nine cents.

Oliver’s net take-home pay per biweekly paycheck is approximately two thousand four hundred twenty one dollars.

Summary — Where Did Oliver’s Money Go?

Oliver earns three thousand eight hundred forty six dollars in gross pay per biweekly paycheck before any deductions. From this amount, one hundred ninety two dollars goes to his 401k retirement account. One hundred fifty dollars goes to his health insurance premium. The federal government takes four hundred forty eight dollars for federal income tax. Oregon state government takes two hundred eighty five dollars for state income tax. PFML takes twenty three dollars. TriMet transit tax takes thirty two dollars. Social Security takes two hundred thirty eight dollars. Medicare takes fifty six dollars. After all these deductions, Oliver takes home two thousand four hundred twenty one dollars in net pay per paycheck. This means Oliver keeps approximately 63 percent of his gross pay. The other 37 percent goes to federal taxes, state taxes, Portland local taxes, retirement, and health insurance.

What If Oliver Lived Outside Portland (No TriMet Tax)?

If Oliver worked outside the Portland metro area, he would not pay the TriMet Transit Tax. His net pay would be approximately two thousand four hundred fifty three dollars per biweekly paycheck, about thirty two dollars more per paycheck.

What If Oliver Had a Higher Income (Over $125,000)?

If Oliver earned one hundred fifty thousand dollars instead of one hundred thousand, he would also pay the Metro Supportive Housing Tax (1% on income over $125,000)andthePreschoolforAllTax(1.5$125,000). These would add approximately two thousand five hundred dollars to his annual tax bill, reducing his net take-home pay further.

How Oregon Compares to Neighboring States

If Oliver earned the same one hundred thousand dollar salary in Washington, he would pay zero state income tax and zero TriMet tax, but he would pay sales tax up to 10.35 percent on purchases. His net pay from wages would be approximately two thousand seven hundred sixty one dollars per biweekly paycheck, about three hundred forty dollars more than in Oregon. However, he would pay sales tax on everything he buys, which could be thousands of dollars per year.

If Oliver earned the same salary in California, his net pay would be approximately two thousand three hundred ninety three dollars per biweekly paycheck, about twenty eight dollars less than in Oregon. California has higher state tax (9.3% vs Oregon’s effective rate of about 7.4%) plus SDI tax of 1.1%, but no TriMet tax.

Use Our Calculator to Test Your Own Numbers

Try our calculator above. Change the salary to your actual earnings. Select “Portland Metro” or “Standard Oregon” to see how local taxes affect your paycheck. Add dependents, change your 401k contribution, or compare with Washington and California. The calculator updates instantly with your numbers.