Oregon income tax: rates and Portland filing questions
Oregon publishes separate 2025 rate-table routes for full-year OR-40 filers and part-year/nonresident OR-40-P or OR-40-N filers. Choose the income year and return type before using a table.
Sources checked . General information maintained by Portland Tax with AI assistance. We are an independent directory, not a government agency or tax adviser. Verify the instructions for your tax year and circumstances.
Which Oregon income-tax table should you use?
Oregon publishes separate 2025 rate-table routes for full-year OR-40 filers and part-year/nonresident OR-40-P or OR-40-N filers. Choose the income year and return type before using a table.
Oregon starts with federal taxable income, then applies its additions, subtractions and other modifications. Gross earnings alone are not the state taxable-income figure.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Oregon residence, sources and filing requirements
Residents generally include taxable income from all sources. Nonresidents include Oregon-source taxable income; part-year residents combine residence-period worldwide income with Oregon-source income during nonresidence.
Use Revenue’s filing-requirements resource with the correct year, income and residence facts. Keep the federal return and documents supporting each Oregon adjustment rather than assuming every federal item is treated identically.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Does an Oregon return cover Portland-area personal taxes?
No. Metro SHS and Multnomah County PFA are separately administered personal taxes. They have different jurisdiction boundaries and year-specific thresholds, and can involve local source income as well as residents.
A Portland mailing address does not prove that both programs apply. Use the official jurisdiction tools and filing guidance. Arts Tax is another separate Portland resident question; do not combine these obligations into one Oregon tax rate.
- Choose the official year and filing route
- Check the source for your return type and tax year before calculating or filing. Open the official guidance
Records for a useful preparation quote
- Federal return, W-2s and 1099s for the income year being filed.
- Residence and work locations/dates, prior state returns and carryover schedules.
- Withholding, estimated-payment receipts, extensions and any notices.
- A list of state, local and other-state returns included in the quoted fee.
Ask a professional about your situation
Ask whether the practice handles this tax, transaction, location and year. Agree in writing who checks the records, prepares each return and handles any notice. General listings do not verify specialist expertise or eligibility.
Compare professional qualifications and questions to ask. Keep personal tax documents private; this directory does not receive returns, identity documents or portal credentials.
Related guides
Official sources and applicability
- Oregon personal income-tax overview — Federal taxable-income starting point, modifications, residence sourcing and 2025 table routes.
2025 tax charts currently linked; income sections used, not the inconsistent general vehicle FAQ. Checked 2026-10-24. - Oregon: do I need to file? — Filing requirements depend on residence and income; federal inclusion and Oregon exceptions require review.
Official guidance reviewed October 24, 2026; check the applicable year and transaction. Checked 2026-10-24. - Portland Revenue: SHS and PFA personal taxes — Separate Metro/Multnomah geography, resident income, returns and year-specific thresholds; state filing is not local filing.
Current guidance includes distinct 2025/2026 thresholds; no local tax amount calculated here. Checked 2026-10-24.
Next source review due 2026-11-23, and before promotion for a new tax year. To report an outdated resource, contact the directory without sending personal tax information.