Portland Paycheck Calculator — Local Income Tax
Portland, Oregon charges two stacked marginal local taxes above income thresholds on top of your federal, FICA and Oregon state income tax. On a $100,000 salary that's about $0 a year in Portland local tax, leaving $71,004/year take-home ($2730.91 biweekly) for a single filer in 2026. Enter your own pay in the calculator above for an exact breakdown.
$2,368.94 take-home / paycheck
Gross: $2,884.62 · Federal: $295.00 · Social Security: $178.85 · Medicare: $41.83
Annual take-home: $61,593 on $75,000 gross · 82% of gross
Includes Portland local income tax.
Full breakdown (per paycheck & annual)
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | −$295.00 | −$7,670 |
| Social Security (6.2%) | −$178.85 | −$4,650 |
| Medicare (1.45%) | −$41.83 | −$1,088 |
| Take-home (net) | $2,368.94 | $61,593 |
Federal & FICA: IRS Rev. Proc. 2025-32 + SSA 2026 (SS wage base $184,500). State: Tax Foundation 2026. Portland local tax: official jurisdiction source, 2026. Assumes constant pay. How we calculate →
How Portland's two local taxes stack
Portland residents can owe two separate marginal local taxes — Metro Supportive Housing Services (SHS) and Multnomah County Preschool for All (PFA) — each applying only to income above its own threshold, not from the first dollar.
A $100,000 single filer is below both 2026 thresholds ($128,000 SHS, $125,000 PFA), so $0 is owed. A $250,000 single filer instead owes roughly $3,095 combined — 1% of the amount above $128,000 (SHS) plus 1.5% of the amount above $125,000 (PFA). Both taxes are MARGINAL (bracket) taxes on the portion of income above their own threshold, not flat from dollar one. Thresholds/tiers below use the SINGLE-filer schedule for both taxes; joint filers use higher thresholds (Metro SHS $205,000 joint; PFA $200,000/$400,000 joint) — the math engine picks the joint schedule automatically for mfj/hoh. Multnomah PFA rate rises to 2.3%/3.8% on Jan 1, 2027 — NOT yet in effect for 2026 (a legislated delay; several 2024-dated secondary sources incorrectly still say 2026).
Portland vs. Oregon state tax and neighboring jurisdictions
Oregon's own state income tax (separate from Portland's local tax) applies statewide; on a $100,000 salary that's about $8,176 a year before any local tax is added.
Portland is the only local income tax jurisdiction covered for Oregon in this dataset.
Portland paycheck example (2026, single filer)
$60,000 salary: federal $5,020, FICA $4,590, Oregon state tax $4,676, Portland local tax $0 → take-home $45,714/year ($1758.22 biweekly).
$100,000 salary: federal $13,170, FICA $7,650, Oregon state tax $8,176, Portland local tax $0 → take-home $71,004/year ($2730.91 biweekly).
These assume the standard deduction, no pre-tax 401(k)/health deductions and biweekly pay. Use the calculator above for your own salary, filing status and deductions.
Who pays Portland's local income tax
Both taxes apply to individuals who live in the Metro/Multnomah district (even part-year), work there, or have Metro/Multnomah-source income — even as a nonresident. Both are threshold taxes: below the threshold, $0 is owed; above it, only the excess is taxed.
Portland local tax — frequently asked questions
How much is Portland's local income tax?
Portland charges two stacked marginal local taxes above income thresholds. On a $100,000 salary that works out to about $0 a year for a single filer in 2026.
What is the take-home pay on $60,000 in Portland?
About $45,714 a year ($1758.22 biweekly) for a single filer in 2026, after federal tax, FICA, Oregon state tax and Portland's local tax of $0.
What is the take-home pay on $100,000 in Portland?
About $71,004 a year ($2730.91 biweekly) for a single filer in 2026, after federal tax, FICA, Oregon state tax and Portland's local tax of $0.
Is Portland's local tax the same as Oregon's state income tax?
No — they're separate. Oregon state income tax applies regardless of local jurisdiction; Portland's local tax (two stacked marginal local taxes above income thresholds) is added on top, following the same piggyback withholding.
Are there other local income taxes in Oregon?
Portland is the only local income tax jurisdiction covered for Oregon in this dataset; Oregon's state income tax applies statewide regardless.
How is Portland's local income tax calculated?
Two separate marginal taxes (Metro SHS 1%, Multnomah PFA 1.5%/3%) each apply only to the portion of taxable income above their own threshold — not the full income amount.
More paycheck & tax tools
Oregon paycheck calculator (state-level) · Federal income tax calculator · National paycheck calculator
Researched & verified by the Calcuris Data & Research Team. How we build and check our tools →