Oregon Bonus Tax Calculator (2026)
Oregon withholds 8% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
Oregon rules for bonuses
Optional flat supplemental rate. Published rates: 8% for supplemental wages paid at a different time than the regular payday (bonuses, overtime, commissions).
- Paid on the regular payday: use the regular formula
Employers may use a 8 percent flat rate to figure withholding on supplemental wages that are paid at a different time than an employee's regular payday. (150-206-436, 2026)
Local taxes: Statewide transit tax 0.1%. Metro SHS 1% and Multnomah PFA 1.5%/3% for high earners in those areas (unconfirmed)
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $87 | $617 |
| $2,500 | $550 | $191 | $218 | $1,541 |
| $5,000 | $1,100 | $383 | $435 | $3,083 |
| $10,000 | $2,200 | $765 | $870 | $6,165 |
| $20,000 | $4,400 | $1,530 | $1,740 | $12,330 |
| $50,000 | $11,000 | $3,825 | $4,350 | $30,825 |
Sources
Frequently asked questions
What is the bonus tax rate in Oregon?
Oregon withholds 8% on bonuses when the employer chooses the flat supplemental rate, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in Oregon?
About $6,165 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $870 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and Oregon's flat supplemental rate can also differ from your actual state rate.