{
  "location": {
    "year": "2026",
    "state": "oregon",
    "city": "portland",
    "filing_status": "single"
  },
  "max_401k_contribution": 24500,
  "federal": {
    "standard_deduction": {
      "single": 16100
    },
    "taxes": {
      "federal_income": {
        "schedules": {
          "single": {
            "kind": "marginal",
            "basis": "taxable",
            "brackets": [
              {
                "min": 0,
                "max": 12400,
                "rate_percent": 10
              },
              {
                "min": 12400,
                "max": 50400,
                "rate_percent": 12
              },
              {
                "min": 50400,
                "max": 105700,
                "rate_percent": 22
              },
              {
                "min": 105700,
                "max": 201775,
                "rate_percent": 24
              },
              {
                "min": 201775,
                "max": 256225,
                "rate_percent": 32
              },
              {
                "min": 256225,
                "max": 640600,
                "rate_percent": 35
              },
              {
                "min": 640600,
                "max": null,
                "rate_percent": 37
              }
            ]
          }
        }
      },
      "social_security": {
        "schedules": {
          "all": {
            "kind": "marginal",
            "basis": "gross",
            "brackets": [
              {
                "min": 0,
                "max": 184500,
                "rate_percent": 6.2
              }
            ]
          }
        }
      },
      "medicare": {
        "schedules": {
          "single": {
            "kind": "marginal",
            "basis": "gross",
            "brackets": [
              {
                "min": 0,
                "max": 200000,
                "rate_percent": 1.45
              },
              {
                "min": 200000,
                "max": null,
                "rate_percent": 2.35
              }
            ]
          }
        }
      }
    }
  },
  "state": {
    "standard_deduction": {
      "single": 2910
    },
    "taxes": {
      "state_income": {
        "schedules": {
          "single": {
            "kind": "marginal",
            "basis": "taxable",
            "brackets": [
              {
                "min": 0,
                "max": 4550,
                "rate_percent": 4.75
              },
              {
                "min": 4550,
                "max": 11400,
                "rate_percent": 6.75
              },
              {
                "min": 11400,
                "max": 125000,
                "rate_percent": 8.75
              },
              {
                "min": 125000,
                "max": null,
                "rate_percent": 9.9
              }
            ]
          }
        }
      },
      "oregon_transit_tax": {
        "schedules": {
          "all": {
            "kind": "marginal",
            "basis": "gross",
            "brackets": [
              {
                "min": 0,
                "max": null,
                "rate_percent": 0.1
              }
            ]
          }
        }
      },
      "oregon_paid_family_and_medical_leave": {
        "schedules": {
          "all": {
            "kind": "marginal",
            "basis": "gross",
            "brackets": [
              {
                "min": 0,
                "max": 184500,
                "rate_percent": 1,
                "employee_share_percent": 60,
                "employee_rate_percent": 0.6
              }
            ]
          }
        }
      }
    },
    "cities_with_local_taxes": [
      "portland",
      "eugene"
    ]
  },
  "local": {
    "taxes": {
      "art_tax": {
        "schedules": {
          "single": {
            "kind": "flat_fee",
            "tiers": [
              {
                "min_income": 20000,
                "basis": "taxable",
                "amount": 50,
                "frequency": "annually",
                "annual_amount": 50
              }
            ]
          }
        }
      },
      "supportive_housing_services": {
        "schedules": {
          "single": {
            "kind": "marginal",
            "basis": "taxable",
            "brackets": [
              {
                "min": 128000,
                "max": null,
                "rate_percent": 1
              }
            ]
          }
        }
      },
      "preschool_for_all": {
        "schedules": {
          "single": {
            "kind": "marginal",
            "basis": "taxable",
            "brackets": [
              {
                "min": 125000,
                "max": 250000,
                "rate_percent": 1.5
              },
              {
                "min": 250000,
                "max": null,
                "rate_percent": 3
              }
            ]
          }
        }
      }
    }
  },
  "how_to_read": [
    "marginal: Progressive brackets: each rate_percent applies only to the slice of income between min and max (max null = no upper limit). Where employee_share_percent is present the tax is split with the employer, and employee_rate_percent is what the employee pays.",
    "flat_fee: Fixed fee: the highest tier whose min_income the taxpayer reaches applies (tiers are not added together). annual_amount is the fee for a full year.",
    "basis taxable: charged on taxable income, after the retirement contribution and deductions.",
    "basis gross: charged on gross wages, before deductions and before any 401(k)/IRA contribution.",
    "standard_deduction is a dollar amount per filing status, or, where it phases out with income, a list of bands: within [min, max) the deduction starts at amount and falls by reduce_rate percent of income above reduce_from (default min), or by reduce_by per whole reduce_per; percent_of_income bands are a percentage of income instead; the result never goes below floor.",
    "Rates are percentages. Use the calculate tool for dollar amounts at a given income; it applies all of the above."
  ],
  "source": "https://income-tax-org.pages.dev/tax-tables/2026/oregon/portland/"
}