{
  "$comment": "Oregon 2026: progressive tax on federal AGI less the AGI-limited federal tax subtraction and standard deduction; personal exemption credit with an AGI cliff; Paid Leave Oregon 0.6% employee share and statewide transit tax 0.1%.",
  "country": "us",
  "jurisdiction": "us-or",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/Los_Angeles"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "4550",
            "rate": "0.0475"
          },
          {
            "upTo": "11400",
            "rate": "0.0675"
          },
          {
            "upTo": "125000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ],
        "mfj": [
          {
            "upTo": "9100",
            "rate": "0.0475"
          },
          {
            "upTo": "22800",
            "rate": "0.0675"
          },
          {
            "upTo": "250000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ],
        "mfs": [
          {
            "upTo": "4550",
            "rate": "0.0475"
          },
          {
            "upTo": "11400",
            "rate": "0.0675"
          },
          {
            "upTo": "125000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ],
        "hoh": [
          {
            "upTo": "9100",
            "rate": "0.0475"
          },
          {
            "upTo": "22800",
            "rate": "0.0675"
          },
          {
            "upTo": "250000",
            "rate": "0.0875"
          },
          {
            "upTo": null,
            "rate": "0.099"
          }
        ]
      },
      "deductions": [
        {
          "type": "federalIncomeTax",
          "id": "federal-tax-subtraction",
          "label": "Federal income tax liability subtraction",
          "cap": {
            "single": "8750",
            "mfj": "8750",
            "mfs": "4375",
            "hoh": "8750"
          },
          "capSchedule": {
            "single": [
              {
                "agiUpTo": "124999.99",
                "value": "8750"
              },
              {
                "agiUpTo": "129999.99",
                "value": "7000"
              },
              {
                "agiUpTo": "134999.99",
                "value": "5250"
              },
              {
                "agiUpTo": "139999.99",
                "value": "3500"
              },
              {
                "agiUpTo": "144999.99",
                "value": "1750"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfj": [
              {
                "agiUpTo": "249999.99",
                "value": "8750"
              },
              {
                "agiUpTo": "259999.99",
                "value": "7000"
              },
              {
                "agiUpTo": "269999.99",
                "value": "5250"
              },
              {
                "agiUpTo": "279999.99",
                "value": "3500"
              },
              {
                "agiUpTo": "289999.99",
                "value": "1750"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "mfs": [
              {
                "agiUpTo": "124999.99",
                "value": "4375"
              },
              {
                "agiUpTo": "129999.99",
                "value": "3500"
              },
              {
                "agiUpTo": "134999.99",
                "value": "2625"
              },
              {
                "agiUpTo": "139999.99",
                "value": "1750"
              },
              {
                "agiUpTo": "144999.99",
                "value": "875"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ],
            "hoh": [
              {
                "agiUpTo": "249999.99",
                "value": "8750"
              },
              {
                "agiUpTo": "259999.99",
                "value": "7000"
              },
              {
                "agiUpTo": "269999.99",
                "value": "5250"
              },
              {
                "agiUpTo": "279999.99",
                "value": "3500"
              },
              {
                "agiUpTo": "289999.99",
                "value": "1750"
              },
              {
                "agiUpTo": null,
                "value": "0"
              }
            ]
          }
        },
        {
          "type": "fixed",
          "id": "standard-deduction",
          "label": "Oregon standard deduction",
          "amount": {
            "single": "2910",
            "mfj": "5820",
            "mfs": "2910",
            "hoh": "4685"
          }
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "exemption-credit",
          "label": "Personal exemption credit",
          "filer": {
            "single": "263",
            "mfj": "526",
            "mfs": "263",
            "hoh": "263"
          },
          "perDependent": "263",
          "phaseout": {
            "single": {
              "threshold": "100000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            },
            "mfj": {
              "threshold": "200000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            },
            "mfs": {
              "threshold": "100000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            },
            "hoh": {
              "threshold": "200000",
              "rate": "1",
              "floor": "0",
              "reductionRounding": {
                "unit": "1000000",
                "mode": "up"
              }
            }
          },
          "phaseoutPer": "total"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "pfml",
        "label": "Paid Leave Oregon employee contribution (60% of 1%)",
        "rate": "0.006",
        "wageBase": "184500",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.004"
      },
      {
        "id": "transit",
        "label": "Oregon statewide transit tax",
        "rate": "0.001",
        "wageBase": null,
        "annualCap": null,
        "weeklyCap": null,
        "base": "stateWages",
        "employerRate": null
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [
    {
      "id": "exemption-credit-cliff",
      "at": "100000",
      "field": "params.incomeTax.credits",
      "description": "The whole exemption credit ($263 per person) is lost once federal AGI exceeds $100,000 (single/MFS) or $200,000 (MFJ/HoH), so net pay falls as gross crosses the limit."
    },
    {
      "id": "federal-tax-subtraction-steps",
      "at": "125000",
      "field": "params.incomeTax.deductions",
      "description": "The federal tax subtraction cap drops in $1,750 steps for each $5,000 of AGI from $125,000 ($10,000 from $250,000 joint/HoH), raising Oregon tax by up to ~$170 at each step."
    }
  ],
  "notModelled": [
    "Itemized deductions and age-65/blind additional standard deduction",
    "Severe-disability and child-with-disability exemptions",
    "Oregon kicker (surplus credit), Oregon Kids Credit, Oregon EITC and other credits",
    "Federal tax subtraction computed from the engine's federal tax after nonrefundable credits (excess APTC repayment, AOTC, premium tax credit adjustments ignored)",
    "TriMet / Lane Transit District payroll taxes (employer-paid) and local taxes (Portland Metro SHS and Multnomah County PFA personal income taxes are not modelled)",
    "Tax tables (taxable income under $50,000) round to whole dollars; engine uses exact rates"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
      "title": "Oregon Withholding Tax Formulas effective January 1, 2026 (150-206-436, Rev. 12-31-25)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
      "title": "Oregon Withholding Tax Formulas 2026 — progressive rates 4.75%/6.75%/8.75%/9.9%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
      "title": "Publication OR-17 — Oregon taxable income starts from federal AGI (wages)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
      "title": "Oregon Withholding Tax Formulas 2026 — annual formulas: single 4.75% to $4,550, 6.75% to $11,400, 8.75% to $125,000, 9.9% over; married 4.75% to $9,100, 6.75% to $22,800, 8.75% to $250,000, 9.9% over",
      "retrieved": "2026-10-07",
      "note": "The 2026 OR-40 booklet is not yet published; the withholding formula brackets are the 2026 indexed tax brackets (the 2025 withholding formula used the same figures as the 2025 OR-17 table). HoH/QSS use the joint brackets and MFS the single brackets as in prior years."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
      "title": "Oregon Withholding Tax Formulas 2026 — federal tax subtraction max $8,750 with phase-out $7,000/$5,250/$3,500/$1,750/$0 at wages $125k–$145k (single) and $250k–$290k (married); standard deduction $2,910 (S) / $5,820 (M)",
      "retrieved": "2026-10-07",
      "note": "MFS cap $4,375 (half of $8,750) and its $875 steps are inferred from the statutory half-amount rule in OR-17 Table 9; not yet printed for 2026."
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf",
      "title": "2026 Oregon Combined Payroll Tax Report instructions — 2026 standard deduction amounts: single/MFS $2,910, HoH $4,685, MFJ/QSS $5,820",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
      "title": "Oregon Withholding Tax Formulas 2026 — personal exemption credit $263 per allowance; no allowances if wages > $100,000 single / $200,000 married",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "2025 Form OR-40 Instructions line 25 — exemption credit is $0 when federal AGI exceeds $100,000 (single/MFS) or $200,000 (others) (rule carried to 2026)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf",
      "title": "Publication OR-17: Oregon is tied to federal taxable income definitions; federal AGI (which excludes 401(k)/403(b)/457(b) deferrals, HSA, §125 and §129 amounts) is the starting point",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf",
      "title": "2026 Oregon Combined Payroll Tax Report instructions — Paid Leave contribution rate 0.01, wage base $184,500",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://paidleave.oregon.gov/employers/contributions-calculator.html",
      "title": "Paid Leave Oregon contribution calculator — employees pay 60% of the 1% (0.6%); employers with 25+ employees pay 40% (0.4%)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0",
      "url": "https://www.oregon.gov/employ/NewsAndMedia/Documents/2025-11-18_Tax_Rate_2026_Press_Release.pdf",
      "title": "Oregon Employment Department 18 Nov 2025 release — 2026 Paid Leave rate 1%, employees pay 60%, wage cap $184,500",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.1",
      "url": "https://www.oregon.gov/dor/programs/businesses/Pages/statewide-transit-tax.aspx",
      "title": "Oregon DOR Statewide Transit Tax — 0.1% (.001) of wages as defined in ORS 316.162 (Oregon withholding wages), withheld from residents' wages",
      "retrieved": "2026-10-07",
      "note": "Base modelled as Oregon taxable wages (excludes 401(k) deferrals and §125 amounts, as ORS 316.162 wages follow withholding wages); no wage cap."
    },
    {
      "field": "params.programmes.1",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf",
      "title": "2026 Oregon Combined Payroll Tax Report instructions — Statewide Transit tax (STT) rate is 0.001",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://www.oregon.gov/dor/forms/FormsPubs/form-or-40-inst_101-040-1_2025.pdf",
      "title": "Engine rounds each line to the cent; Oregon tax tables round to whole dollars",
      "retrieved": "2026-10-07"
    }
  ]
}