Oregon Local Income Tax Rates, 2026
2 Oregon jurisdictions withhold a local income tax, at 1% to 4% for residents. Base: State taxable income. Every rate links to its source.
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Calculators for major Oregon jurisdictions
Portland (up to 4%)
All Oregon local income tax rates
Resident rates apply to the base shown above; bracketed localities show the top rate.
FAQ
How many Oregon jurisdictions have a local income tax?
2 in 2026, with resident rates from 1% to 4%. Anywhere else in Oregon, no local income tax is withheld.
What income does Oregon local income tax apply to?
State taxable income. Pre-tax 401(k) and Section 125 amounts reduce it.
Do non-residents who work in a Oregon city pay it?
Yes, at the non-resident rate shown, on wages earned in the city. Residents who work elsewhere pay their home rate.