What is taken out of a paycheck in Oregon?

Most Oregon paychecks have seven deduction categories: federal income tax, Social Security, Medicare, Oregon income tax, the Statewide Transit Tax, Paid Leave Oregon, and — for Portland Metro workers — the SHS and possibly PFA local taxes. Benefits like health insurance and 401(k) contributions usually come out before the income taxes.

What is the largest paycheck deduction?

For most workers it’s federal income tax, then Oregon income tax, then FICA. At $100,000 single with one allowance, federal is about $13,170/year, Oregon about $7,147, Social Security $6,200, Medicare $1,450 — federal is nearly twice the state total.

How much of my paycheck goes to taxes in Oregon?

At $100,000 single with one allowance, about 28.7% goes to all taxes (federal + FICA + state + transit + leave) — you keep about $71,333. At $50,000 the combined effective rate is about 22.4%; at $200,000 it’s about 35.1%.

What comes out of a paycheck before taxes?

Health, dental, and vision premiums; 401(k), 403(b) and HSA contributions; and sometimes commuter benefits. In Oregon these reduce federal and state income tax, but they do not reduce Social Security/Medicare (except HSAs, which reduce FICA too), the transit tax, or Paid Leave.

Why does my pay stub have two Oregon income lines?

One is Oregon income tax withholding; the other is usually the Statewide Transit Tax or Paid Leave Oregon. Payroll systems abbreviate them as “OR,” “ORSTT,” “OR PL,” and “OR SHS,” which makes a single “Oregon deductions” lump look bigger than the actual income tax.

Do the calculators match my real paycheck?

They model the standard Oregon withholding formula: single/married, allowances, and region. If you claim extra allowances, use pre-tax deductions, or have bonus pay, your real numbers differ — the calculators assume the default allowance and no pre-tax benefits.

Oregon Paycheck Deductions 2026: Every Line Explained

The sequence

The order of deductions

Pre-tax benefits (health insurance, 401(k), HSA) \u2014 come out first.
Social Security \u2014 6.2% up to the wage base.
Medicare \u2014 1.45%, plus 0.9% above the threshold.
Federal income tax \u2014 from the federal tables.
Oregon income tax \u2014 4.75\u20139.9% on your base wage.
Statewide Transit Tax \u2014 0.1%, no cap.
Paid Leave Oregon \u2014 0.6% up to $184,500.
Local taxes (Metro SHS, PFA) \u2014 for Portland-area workers.

Payroll systems often reorder or lump these, but the math underneath is the same. The take-home pay calculator on this site follows this exact sequence and itemizes every line.

The biggest line

Federal income tax

The federal tables for 2026 withhold based on your filing status, pay period, and withholding allowances. For a single filer with one allowance, federal withholding runs roughly:

$50,000 \u2192 about $3,820/year
$100,000 \u2192 about $13,170/year
$150,000 \u2192 about $24,734/year
$200,000 \u2192 about $36,734/year

Federal is the largest deduction on almost every Oregon paycheck. It also drives Oregon\u2019s own math: the more federal tax withheld, the bigger Oregon\u2019s federal tax subtraction \u2014 up to its $8,750 cap.

The payroll tax pair

FICA: Social Security + Medicare

Social Security \u2014 6.2% of wages, capped at the wage base ($184,500 for 2026). Max contribution about $11,439.
Medicare \u2014 1.45% of all wages, plus an extra 0.9% on income above $200,000 single / $250,000 married (no employer match on the extra 0.9%).

FICA is roughly flat until the Social Security cap, which makes it a heavier burden at the bottom and middle than at the top. A $100,000 single filer pays about $7,650 in combined FICA \u2014 more than their entire Oregon income tax.

The state share

Oregon income tax

Oregon\u2019s 4.75\u20139.9% brackets apply to your base wage: gross pay minus the federal tax subtraction (up to $8,750) minus the standard deduction ($2,910 single / $5,820 married), then a $263 credit per allowance. The result:

$50,000 \u2192 about $3,204/year (6.4% effective)
$100,000 \u2192 about $7,147/year (7.1% effective)
$150,000 \u2192 about $12,805/year (8.5% effective)
$200,000 \u2192 about $17,755/year (8.9% effective)

See the Oregon income tax guide for how the formula works, and the federal tax subtraction guide for the deduction that keeps the effective rate low.

Only the Metro

Portland local taxes

Workers in the Portland Metro district pay extra local taxes on their pay:

Metro SHS \u2014 1% on wages above $125,000 single / $250,000 married, up to $250,000 of wages.
Multnomah PFA \u2014 1.5% above $125,000, another 1.5% above $250,000 (so 3% total at the top), with no upper cap.

Below $125,000, Portland take-home matches the rest of Oregon. Above it, locals stack on quickly \u2014 at $200,000 single, the combined SHS + PFA bill is about $1,802 a year in Multnomah County. Full detail in the Portland local taxes guide.

The state payroll lines

Transit + Paid Leave

Two small payroll taxes run on every Oregon check:

Statewide Transit Tax \u2014 0.1%, no cap ($100 at $100,000).
Paid Leave Oregon \u2014 0.6% up to $184,500 ($600 at $100,000, capped at $1,107).

Combined they\u2019re 0.7% \u2014 about $700 on a $100,000 salary. They\u2019re often the two least-visible lines on a stub, but together they outrun the local tax on most middle-class paychecks.

Before the taxes

Pre-tax benefits

Health premiums, 401(k)/403(b), and HSAs come out of your gross before federal and Oregon income tax, which lowers both. But the savings are partial:

Reduce: federal income tax, Oregon income tax, and (for HSAs only) FICA.
Do not reduce: Social Security and Medicare (except HSA), the transit tax, Paid Leave, or Portland locals \u2014 those are computed on your full gross.

If you contribute $500/month to a 401(k), you save roughly $150\u2013200/month in combined federal + Oregon income tax, but still pay the payroll and local taxes on it. That\u2019s why a pay stub with heavy 401(k) contributions can look like \u201cextra\u201d taxes even when they\u2019re just pre-tax savings.

Make it exact

Run your own numbers

Every figure on this page assumes a single filer with one allowance and no pre-tax benefits. Your paycheck differs if you\u2019re married, claim more allowances, contribute to a 401(k), or work inside the Portland Metro. The take-home pay calculator lets you set filing status, allowances, and region to itemize your exact deductions \u2014 and the bonus, overtime, and self-employment tools handle the edge cases paychecks don\u2019t cover.

Every Oregon paycheck deduction, in orderpaycheck deductions