Oregon · 2026 taxes

Where your tax dollars go

Enter a few numbers and get an itemized breakdown of the taxes you pay in a year, and what the federal government, the state, your county and your city spend them on.

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Your information
  • Portland (Multnomah County), Oregon

Where you live

More states are being added all the time.

All 240 Oregon cities. Outside city limits? Pick "Unincorporated."

Two homes, or moved this year?
  • Pick your main home: where you live most of the year, vote, and file your state tax return. Your ID usually matches, but what counts is where you actually live.
  • Moved this year? Pick the place you lived most of the year. Metro, Multnomah County and Portland taxes are owed only for the part of the year you lived there, and Oregon's income tax for part-year residents is figured differently; this page treats you as a full-year resident.
  • Sales tax goes to wherever you shop. This estimate assumes you shop near home.
  • Property tax on each home goes to that home's local governments. Enter only your main home's value or bill here.

Your household

Looking at last year's return? Pick 2025. Head of household usually means a single parent.

Your income

$

Before taxes. Couples: add both paychecks.

Where to find this
  • Last year's tax return: Form 1040, line 1z (total wages). If you filed jointly, it already includes both of you.
  • W-2 form: box 1. If you had more than one job, add the W-2s together.
  • Pay stub: multiply the gross pay on one check by your paychecks per year: 26 if paid every two weeks, 24 if twice a month, 52 if weekly.
Retired, self-employed, or other income?
$

Profit after business costs: Schedule C, line 31. Includes freelancing, rideshare and delivery apps.

$

Yearly total, before Medicare is taken out: box 5 of form SSA-1099.

$

Taxable amount: box 2a of form 1099-R. Leave out Roth withdrawals, which aren't taxed.

Your home

Do you rent or own?
$

We estimate a yearly bill of about 0.81% of the value.

More taxes you payoptional

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Portland (Multnomah County) · Multnomah County
$0

A rough estimate to show where tax money goes, not tax advice. Your actual taxes depend on deductions, credits and other income.

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How this is estimated

Tax money goes into shared pots, so no one can trace your exact dollars. Each line shows your share of what that government spends, in proportion to its budget.

How the math works, and sources

Where you live: the breakdown uses one place, your main home. If you have two homes, each home's property tax goes to that home's local governments, and sales tax goes to wherever you shop. In Indiana, county income tax goes to the county you lived in on January 1.

Tax year: pick 2025 if you're using last year's tax return, or 2026 to estimate this year. The tax math uses that year's brackets, deductions and rates, including local rates that changed partway through 2025 (averaged over the year). Federal spending is that year's actual spending (the federal year runs October to September). State and local spending follows each government's current budget for both years. Budgets usually shift only a few percent from year to year.

Federal: tax brackets and standard deduction for the year you pick, including the extra deductions for people 65 and older, the child tax credit and the Earned Income Tax Credit. It assumes you take the standard deduction and have no other income (like interest, dividends or capital gains) or other credits. Up to 85% of Social Security benefits can be taxed, depending on your other income. Self-employment income pays both halves of Social Security and Medicare tax, minus the usual deductions for it. Social Security and Medicare taxes are shown going to those programs. Refundable credits that come back to you as a refund are shown separately, not subtracted from your total. Income tax is split by what the government actually spent on everything except Social Security, which is paid from its own tax, in the federal year you pick (fiscal 2025 or 2026), by area and by program, from the U.S. Treasury's final Monthly Treasury Statement for that year. The government also borrows, so total spending is larger than taxes collected.

Gas: gas spending is turned into gallons using an average pump price for the year you pick, then taxed per gallon. Every gallon includes the 18.4-cent federal gas tax, which goes to the federal Highway Trust Fund for highway and transit grants to states. Gas isn't charged regular sales tax, so leave it out of your shopping.

Not included yet: the employee share of the Paid Leave Oregon premium (0.6% of wages), which pays for paid family and medical leave.

Oregon income tax: four brackets, 4.75%, 6.75%, 8.75% and 9.9%. For 2025, 9.9% starts at $125,000 of taxable income ($250,000 married filing jointly or head of household); the lower brackets end at $4,400 and $11,100 ($8,800 and $22,200 joint) and rise with inflation each year ($4,550 and $11,400 for 2026). Taxable income is federal income minus Social Security (Oregon doesn't tax it), minus the federal income tax you paid up to $8,500 for 2025 ($8,750 for 2026; less above $125,000 of income, $250,000 joint, and none above $145,000 / $290,000), minus a standard deduction of $2,835 ($5,670 joint, $4,560 head of household) for 2025 or $2,910 ($5,820, about $4,680) for 2026, plus $1,200 more for each person 65 or older ($1,000 each if married). Then a credit of $256 a person ($263 for 2026) comes off the tax, if federal income is $100,000 or less ($200,000 joint or head of household). Oregon's Earned Income Credit is 9% of the federal one for 2025 and 14% for 2026 (more with a child under 3), refundable. Pensions and IRA withdrawals are taxed, except a federal or military pension for work done before October 1, 1991: the page leaves it all out when you check that all of the work was before then, and counts it like other pensions otherwise. The retirement income credit for people 62 and older with low incomes, and the Oregon Kids Credit for children 5 and under, aren't counted here. The 2026 brackets and deduction come from Oregon's 2026 withholding tables and are estimates until the Department of Revenue publishes its 2026 forms.

The kicker: when state revenue beats the forecast by more than 2%, Oregon's constitution returns the extra to taxpayers. On 2025 returns the kicker is 9.863% of your 2024 Oregon tax (before credits). This page doesn't know your 2024 tax, so it uses 9.863% of your 2025 tax instead and takes it off the state income tax, with anything left over shown as a refund. There's no kicker on 2026 returns. You can choose to give your kicker to K-12 schools on your return.

Where state taxes go: Oregon's income tax goes into the General Fund, split here by the two-year 2025-27 budget the Legislature adopted in 2025 (July 2025 - June 2027), agency by agency, from the Legislative Fiscal Office's 2025-27 Budget Highlights. K-12 schools get about a quarter, health care and human services more than a third, and prisons about 7%. About 2% is held in an emergency fund for pay raises, wildfires and other needs that come up; this page shows it as its own line. Changes the Legislature made in its 2026 session aren't included. The statewide transit tax, 0.1% of every paycheck, goes to public transit; an increase to 0.2% was rejected by voters in May 2026.

No sales tax: Oregon has no state or local sales tax, so the shopping box doesn't change your Oregon total.

Local income taxes: in the Portland area, Metro's Supportive Housing Services tax is 1% of Oregon taxable income above $125,000 ($200,000 joint or head of household) for 2025, and $128,000 ($205,000) for 2026. It applies only inside Metro's boundary: the 24 Metro cities (including Portland, Gresham, Beaverton, Hillsboro and Tigard) and the urban unincorporated parts of Multnomah, Washington and Clackamas counties. Metro doesn't cover the rural parts of those counties, so this page doesn't charge it when you pick an unincorporated area; if you live in an unincorporated urban neighborhood inside Metro, add 1% above the threshold. Multnomah County's Preschool for All tax is 1.5% of taxable income above $125,000 ($200,000 joint) plus 1.5% more above $250,000 ($400,000 joint), for everyone in the county. Portland's Arts Tax is $35 per adult for 2025 (if household income is above the poverty line) and $50 per filer ($100 joint) for 2026 when taxable income is over $20,000 ($40,000 joint). Eugene's community safety payroll tax (0.44% of wages above about $31,300 a year; 0.15% to 0.21% for the self-employed) is charged where you work, so it's shown for Eugene on the assumption that you work there; the lower 0.30% rate for some wages isn't modeled. TriMet (0.8237%) and Lane Transit District (0.8%) tax self-employment income in their districts; employers pay them on wages, so this page doesn't count them for employees. TriMet's district is taken to be the Metro cities except Wilsonville, and LTD's to be Eugene, Springfield and six nearby cities (both estimates).

Cities and counties: Oregon cities and counties get most of their tax money from property tax, so the city and county shares of your property tax bill are shown in the city and county sections and split by their budgets. Portland uses its 2025-26 General Fund by bureau as adopted ($1.12 billion, from the city's Adopted Budget, Volume 1), Eugene its 2025-27 two-year General Fund as adopted, and Salem its 2025-26 General Fund plus the parks and library levy (the levy amount is estimated from the city's quarterly report). Other cities and the counties are split by what they actually spent, as reported to the U.S. Census Bureau (2024 or 2022), where available. Without a home value, the city and county sections only show the local income taxes.

Property tax: Measures 5 and 50 limit Oregon property taxes, and a home's taxable value is often well below its market value (statewide, assessed value is about 54% of market value). The estimate uses your county's typical rate (median tax divided by median home value, U.S. Census 2019-2023), which already reflects those limits; it runs from about 0.5% of value in Curry, Josephine and Hood River counties to about 1% in Multnomah, Benton and Gilliam. Your own bill depends on when your home was built or last remodeled. The split is from Portland's 2025-26 tax rates for Portland (Portland Public Schools area) and from the Oregon Department of Revenue's statewide 2025-26 totals elsewhere (schools 41%, cities 21%, counties 17%, special districts 15%, community colleges 4%, urban renewal 2%), so outside Portland it's a rough guide. For unincorporated areas the city share is left out and the rest scaled up.

Oregon gas taxes: 40 cents a gallon in 2025 and 2026. It goes into the State Highway Fund with vehicle fees: about 55% to ODOT, 27% to counties and 18% to cities (ODOT's 2025-26 payments). Local gas taxes are added where they apply, from ODOT's current list (October 2026): Portland 10 cents, Coburg 6 cents, Brookings, Eugene and Newport 5 cents, Oakridge 4.5 cents, and 1 to 3 cents in 25 other cities, plus Multnomah County 3 cents and Washington County 1 cent, which apply in every city in those counties. Reedsport's 3 cents applies May through October only, so it's shown as 1.5 cents for the year. The same rates are used for 2025 and 2026; ODOT doesn't list when most of them started, and the cities that collect their own tax can change it without telling ODOT. Average gas prices used: about $3.90 a gallon for 2025 and $4.80 for 2026, estimated from AAA's weekly Oregon prices.

Still estimated: the 2026 income tax brackets and deduction (from withholding tables), the kicker (based on this year's tax instead of last year's), Salem's parks and library levy amount, the TriMet and Lane Transit district boundaries, your county's typical property tax rate and the property tax split outside Portland, the average gas prices, and Reedsport's seasonal gas tax averaged over the year. Cities other than Portland, Eugene and Salem are split by what they reported spending to the Census Bureau, not their current budgets.

Not included: the Oregon Kids Credit, the retirement income credit, employer-paid payroll taxes, hotel taxes, vehicle registration fees and the Portland Clean Energy Fund surcharge on large retailers.

Oregon sources: 2025 Form OR-40 · 2025 deductions · 2025 withholding formula · 2026 withholding formula · Kicker · State EITC rates · 2025-27 state budget (LFO Budget Highlights) · Metro and Preschool for All taxes · Arts Tax · Eugene payroll tax · TriMet tax · LTD tax · Oregon Property Tax Statistics 2025-26 · Multnomah County tax rates · State Highway Fund payments · Gas tax rates, state and local (ODOT) · Measure 120 · U.S. Census local government finances · Budgets: Portland · Eugene · Salem

Federal sources: U.S. Treasury Monthly Treasury Statement, FY2025 and FY2026 · 2025 IRS brackets · 2026 IRS brackets · Federal gas tax (FHWA)

Example: a family of four in Portland (Multnomah County)

A married couple with two kids under 17. They earn $80,000 a year from work, spend $25,000 a year on shopping (not counting groceries) and $1,500 on gas, and rent their home. These are their 2026 taxes.

They pay about $12,090 a year in taxes. Here's where it goes.

  • Federal 58%
  • State 40%
  • City 1%
  • Gas 2%
Federal taxes

Federal government

Actual spending, Oct 2025 – Sep 2026
$6,960
  • Social SecurityRetirement, survivor and disability checks
    $4,96071%
  • MedicareHealth coverage for people 65 and older
    $1,31319%
  • Interest on the national debtPaid to people and institutions holding U.S. Treasury bonds
    $1502%
  • MilitaryDefense Department plus nuclear weapons programs
    $1372%
    See what's inside
    • Operations & maintenance (fuel, training, bases, health care)$48
    • Pay for active-duty and reserve troops$32
    • Weapons, ships, aircraft & vehicles$25
    • Weapons research & development$23
    • Military construction, family housing, nuclear weapons & more$10
  • Income supportFood aid, tax credits, disability aid, federal retirement
    $991%
    See what's inside
    • Food stamps (SNAP)$14
    • Disability & elderly aid (SSI)$10
    • Earned Income Tax Credit payments$10
    • School lunch & breakfast$5
    • Child Tax Credit payments$4
    • WIC (moms, babies & young kids)$1
    • Federal worker pensions, housing aid, unemployment & more$56
  • Veterans' benefitsVA hospitals, disability pay, GI Bill
    $591%
  • TransportationHighways, airports, transit, rail
    $20<1%
    See what's inside
    • Highways$9
    • Air traffic control & airports (FAA)$4
    • Transit, rail, Coast Guard, TSA & more$7
  • Law enforcement & courtsFederal police, border, prisons, courts
    $16<1%
    See what's inside
    • Border protection (CBP)$4
    • FBI$2
    • Immigration enforcement (ICE)$3
    • Federal prisons$1
    • Drug enforcement (DEA)<$1
    • Federal courts, prosecutors, marshals & more$5
  • Education & job trainingPell grants, special education, Title I schools, job training, Head Start
    $15<1%
  • Disaster relief & community developmentFEMA, community grants, rural development
    $9<1%
  • Environment & natural resourcesEPA, national parks, public lands, water projects
    $8<1%
  • AgricultureFarm support payments, crop insurance, research
    $7<1%
  • Foreign affairs & aidState Department, embassies, foreign aid
    $7<1%
  • Science & spaceNASA, National Science Foundation
    $6<1%
    See what's inside
    • NASA$3
    • National Science Foundation & other research$2
  • Running the governmentIRS operations, Congress, White House, federal buildings
    $5<1%
  • EnergyPower programs, energy research, nuclear cleanup
    $3<1%
  • Other health careMedicaid, insurance subsidies, medical research
    $1462%
    See what's inside
    • Medicaid (federal share)$103
    • Health insurance subsidies (ACA marketplace)$18
    • Medical research (NIH)$6
    • Children's Health Insurance (CHIP)$4
    • Community health centers (HRSA)$2
    • Disease control (CDC)$1
    • Indian Health Service$1
    • Mental health & addiction (SAMHSA)$1
    • Food & drug safety (FDA)<$1
    • Other health programs$9

Who decides how this is spent

  • Congress: your U.S. Representative and your state's two U.S. Senators. They write and pass the spending bills. House members are elected every 2 years, Senators every 6.
  • The President: proposes a budget each year and signs or vetoes spending bills. Elected every 4 years.

Social Security, Medicare, Medicaid and interest on the debt run on existing laws, so they change only when Congress changes those laws. Most other spending is voted on every year.

Find your U.S. Representative ↗

State taxes

State of Oregon

2025-27 two-year budget (July 2025 - June 2027), as adopted
$4,807
  • K-12 schoolsThe State School Fund, shared with school districts and education service districts by a per-student formula. Local property taxes count toward the same formula
    $1,25026%
  • Human servicesDepartment of Human Services: child welfare and foster care, care for seniors and people with disabilities, developmental disability services, food and cash assistance programs. Also the Commission for the Blind and the Long Term Care Ombudsman
    $94820%
  • Health care (Oregon Health Plan)Oregon Health Authority: the state's share of the Oregon Health Plan (Medicaid), the Oregon State Hospital, mental health, addiction and public health programs. The federal government pays most of Medicaid's cost
    $79817%
  • PrisonsDepartment of Corrections: state prisons, prison health care, and community supervision of people on parole and probation, plus the parole board
    $3307%
  • UniversitiesOregon's seven public universities and Oregon Health & Science University (OHSU)
    $2305%
  • Community colleges and student aidOregon's 17 community colleges, the Oregon Opportunity Grant for students with lower incomes, and the Higher Education Coordinating Commission
    $1673%
  • CourtsThe Judicial Department: circuit courts in every county, the Court of Appeals and the Supreme Court
    $1132%
  • Department of Education programsOregon Department of Education programs outside the school funding formula, such as High School Success grants, summer learning, help for students with disabilities, and schooling in youth detention and treatment programs
    $1042%
  • Housing and homelessnessOregon Housing and Community Services: homeless shelters and services, rent help, and building affordable housing
    $1022%
  • Emergency fund and set-asidesMoney held by the Legislature's Emergency Board until it's needed during the two years: $300 million for state worker pay raises, $150 million for wildfires and other disasters, $100 million for Medicaid and human services caseloads, $75 million for home care worker pay, $100 million for anything unexpected, and a few smaller items
    $1012%
  • Early learning and child careDepartment of Early Learning and Care: help paying for child care (Employment Related Day Care), state-funded preschool, child care licensing and other early learning programs
    $942%
  • State government operationsTax collection (Department of Revenue), the Legislature, the Governor, the Secretary of State (elections and audits), administrative services and the Bureau of Labor and Industries
    $932%
  • Public defendersOregon Public Defense Commission: lawyers for people charged with crimes who can't afford one
    $872%
  • Public transit (statewide transit tax)The 0.1% taxed from every paycheck goes to the Statewide Transportation Improvement Fund, which pays transit agencies across Oregon for more bus service, routes between towns and lower fares
    $802%
  • Natural resources and wildfireForestry and wildfire fighting, water resources, environmental quality, fish and wildlife, land use planning, agriculture and state parks
    $752%
  • State PoliceOregon State Police: highway patrol, crime labs, criminal investigations and the state medical examiner
    $691%
  • Youth correctionsOregon Youth Authority: youth correctional facilities and community programs for young people in custody
    $601%
  • Business Oregon and veteransBusiness Oregon (economic development, loans and grants for local projects) and the Department of Veterans' Affairs
    $301%
  • TransportationGeneral Fund money for transportation; roads are paid mostly by gas taxes and vehicle fees (see the gas section)
    $7<1%
  • Other public safetyThe Department of Justice (the Attorney General), Criminal Justice Commission grants, the State Fire Marshal, emergency management, the Oregon National Guard, district attorneys and police training
    $681%

Who decides how this is spent

  • Oregon Legislature: you have one state representative (2-year terms) and one state senator (4-year terms). Lawmakers pass a two-year budget in the long session in odd-numbered years and adjust it in a short session in even years. Raising a tax takes a three-fifths vote of both chambers.
  • The Governor: proposes the two-year budget and can veto single spending items. Elected every 4 years.
  • Voters: can pass or overturn laws by petition. In May 2026 voters rejected the gas tax and transit tax increases lawmakers passed in 2025. The kicker refund is in the state constitution.

Find your state legislators ↗

City taxes

City of Portland

Current budget (planned spending)
$100
  • Arts education and arts groups (Arts Tax)Pays for arts and music teachers for kindergarten through 5th grade in Portland's school districts and grants to nonprofit arts groups
    $100100%

Who decides how this is spent

  • Portland City Council: 12 councilors, 3 from each of 4 districts, elected by ranked-choice voting under the charter voters approved in 2022 (in place since January 2025). The council changes and adopts the budget each spring.
  • Mayor of Portland: elected citywide every 4 years. Proposes the budget and oversees the City Administrator, who runs the city's bureaus. The mayor votes on the council only to break a tie.
  • Voters: approved the Arts Tax (2012), the Children's Levy and the parks levy on your property tax bill, and must approve renewals.

Find your district and council members ↗

Gas taxes

Where your gas tax goes

Split set by federal and state law
$223
  • State highways (ODOT)About 55% of the State Highway Fund goes to ODOT for state highways, bridges and maintenance
    $6931%
  • Federal highways and transitFederal gas tax, 18.4¢ a gallon, paid into the Highway Trust Fund
    $5826%
    See what's inside
    • Highway grants to states$48
    • Public transit grants$9
    • Cleanup of leaking fuel tanks<$1
  • County roadsAbout 27% is shared with Oregon's 36 counties by the number of registered vehicles
    $3315%
  • Portland streets (city gas tax)Portland's own gas tax, 10 cents a gallon, for street repair and maintenance
    $3114%
  • City streetsAbout 18% is shared with Oregon's cities by population
    $2310%
  • Multnomah County roads (county gas tax)Multnomah County's own gas tax, 3 cents a gallon, for county roads and bridges
    $94%

Who decides how this is spent

  • Congress: sets the federal gas tax (18.4 cents a gallon, unchanged since 1993) and decides how highway and transit grants are shared among states.
  • Oregon Legislature and the Governor: set the state gas tax and vehicle fees. Oregon's constitution says gas tax money must be spent on roads. Voters can overturn increases by petition, as they did in May 2026.
  • Oregon Transportation Commission and ODOT: five commissioners appointed by the Governor set priorities for state highways and approve ODOT's construction program.
  • County commissioners and city councils: spend their shares of the gas tax on local roads and streets, and can ask voters for a local gas tax.

Find your state legislators ↗

An estimate to show where tax money goes, not tax advice. Use the calculator above to see your own numbers.