Finance · Oregon · Tax year 2026

Oregon Self-Employment Tax Calculator 2026

On $100,000 of 2026 self-employment profit, a single Oregon sole proprietor with no other income owes about $28,943: $14,130 of self-employment tax, $8,235 of federal income tax, and $6,579 of Oregon income tax. That is 28.9% of profit, or $7,236 for each quarterly estimated payment.

Against its neighbors, the same $100,000 of profit costs $2,325 less in California and $6,579 less in Nevada.

State income tax: 4.75% to 9.9%
Oregon tax on $100,000: $6,579
National rank: #2 highest of 51
Set aside on $100,000: 28.9%
State estimated payments: Form OR-40-V
LLC filing fee: $100
State sales tax: None

State

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Net self-employment profit (2026)

Other income (W-2 wages, spouse, interest)

More options

Retirement + health insurance deductions

Local income tax rate (optional)

Service business (consulting, law, health, accounting, financial services, performing arts). Only matters for the QBI deduction at higher incomes.

Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.

A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.

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Oregon self-employment tax at common profit levels

2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.

Profit	SE tax	Federal income tax	Oregon tax	Total	Set aside	Quarterly
$40,000	$5,652	$1,775	$2,265	$9,692	24.2%	$2,423
$60,000	$8,478	$3,559	$3,735	$15,772	26.3%	$3,943
$80,000	$11,304	$5,344	$5,205	$21,853	27.3%	$5,463
$100,000	$14,130	$8,235	$6,579	$28,943	28.9%	$7,236
$150,000	$21,194	$16,413	$11,411	$49,018	32.7%	$12,255
$250,000	$29,851	$36,509	$21,243	$87,603	35.0%	$21,901

Married filing jointly

The same profit, earned by one spouse filing jointly with no other household income.

Profit	SE tax	Federal income tax	Oregon tax	Total	Set aside	Quarterly
$40,000	$5,652	$398	$1,552	$7,602	19.0%	$1,901
$60,000	$8,478	$1,885	$3,049	$13,411	22.4%	$3,353
$80,000	$11,304	$3,550	$4,529	$19,383	24.2%	$4,846
$100,000	$14,130	$5,335	$6,000	$25,464	25.5%	$6,366
$150,000	$21,194	$9,795	$9,767	$40,756	27.2%	$10,189
$250,000	$29,573	$25,154	$18,670	$73,398	29.4%	$18,349

How Oregon taxes self-employment income

Oregon starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

Standard deduction: $2,900 single, $5,800 joint, $4,650 head of household
Personal credit against tax: $260 single, $520 joint, $260 head of household
Top rate: 9.9%; your bracket on $100,000 of profit is 8.75%.

2026 Oregon income tax brackets (single)

Taxable income over	Up to	Rate
$0	$4,550	4.75%
$4,550	$11,400	6.75%
$11,400	$125,000	8.75%
$125,000	and up	9.9%

2026 Oregon brackets (married filing jointly)

Taxable income over	Up to	Rate
$0	$9,100	4.75%
$9,100	$22,800	6.75%
$22,800	$250,000	8.75%
$250,000	and up	9.9%

Oregon vs its neighbors

The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $2,325 less in California and $6,579 less in Nevada.

State	State income tax	Total tax	Set aside	vs Oregon
Oregon	$6,579	$28,943	28.9%	—
California	$4,254	$26,618	26.6%	−$2,325
Idaho	$3,827	$26,192	26.2%	−$2,751
Nevada	$0	$22,365	22.4%	−$6,579
Washington	$0	$22,365	22.4%	−$6,579

How the gap changes with profit

Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Oregon.

Profit	California	Idaho	Nevada	Washington
$40,000	−$1,829	−$1,393	−$2,265	−$2,265
$60,000	−$2,416	−$1,878	−$3,735	−$3,735
$80,000	−$2,592	−$2,363	−$5,205	−$5,205
$100,000	−$2,325	−$2,751	−$6,579	−$6,579
$150,000	−$2,835	−$5,121	−$11,411	−$11,411
$250,000	−$3,757	−$9,875	−$21,243	−$21,243

What's different about Oregon for the self-employed

Includes Oregon's capped subtraction for federal income tax paid (up to $8,750, phasing out above $125,000 of AGI / $250,000 joint) and its personal credit, which ends above $100,000 / $200,000.
Portland-area residents also owe the Metro supportive housing tax (1% over $128,000 single / $205,000 joint) and Multnomah County's preschool tax (1.5% over $125,000 / $200,000). TriMet charges self-employed people 0.8237% of net earnings. None are included.
Corporate Activity Tax (CAT): businesses (including sole proprietors) must register once Oregon commercial activity passes $750,000 in a year. Tax is owed only above $1 million of taxable commercial activity, at $250 plus 0.57% of the excess.
Portland-area personal income taxes, administered by the City of Portland: Metro Supportive Housing Services tax of 1% on Metro taxable income over $128,000 single / $205,000 joint for 2026, and Multnomah County Preschool for All tax of 1.5% over $125,000 single / $200,000 joint, plus another 1.5% over $250,000 / $400,000. Quarterly estimates are required from 2026 if liability is $5,000 or more.

Oregon estimated payments and deadlines

Oregon collects its own estimated income tax with Form OR-40-V, separately from the IRS. Required if you expect to owe Oregon tax of $1,000 or more after all credits and withholding.

Installment	Oregon due date	Share of the year	Federal due date
Q1	April 15, 2026	25%	April 15, 2026
Q2	June 15, 2026	25%	June 15, 2026
Q3	September 15, 2026	25%	September 15, 2026
Q4	January 15, 2027	25%	January 15, 2027

The 2026 Oregon income tax return is due April 15, 2027.

File and pay through the Oregon Department of Revenue.

LLC fees and sales tax in Oregon

Forming an LLC: $100 state filing fee.
Annual Report: $100, every year, due by your formation anniversary date.
Oregon has no statewide sales tax.

A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.

Oregon self-employment tax FAQs

How much should I set aside for taxes if I'm self-employed in Oregon?

For a single filer with no other income, about 26.3% of profit at $60,000, 28.9% at $100,000, and 32.7% at $150,000 for 2026, covering self-employment tax, federal income tax, and Oregon income tax. Enter your own numbers in the calculator for a personal figure.

Does Oregon tax self-employment income?

Yes. Oregon taxes self-employment profit as ordinary income at 4.75% to 9.9%. Oregon starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

When are Oregon estimated tax payments due for 2026?

April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form OR-40-V. Required if you expect to owe Oregon tax of $1,000 or more after all credits and withholding.

How much does an LLC cost in Oregon?

The state filing fee to form an LLC is $100. Annual Report: $100, every year, due by your formation anniversary date. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.

Sources and method

Computed with the Self-Employment Tax Calculator's 2026 engine and Oregon's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.