Live in Oregon, work in California
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $7,148 a year
Living in Oregon and working in California, you'd pay about $7,148 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To CA | To OR | Total | If you worked in OR |
|---|---|---|---|---|
| $50,000 | $1,040 | $2,165 | $3,204 | $3,204 |
| $75,000 | $2,775 | $2,280 | $5,055 | $5,055 |
| $100,000 | $5,055 | $2,093 | $7,148 | $7,148 |
| $150,000 | $9,705 | $3,100 | $12,805 | $12,805 |
| $250,000 | $19,005 | $3,700 | $22,705 | $22,705 |
Single filer, all wages earned in California, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold California tax. If Oregon's tax is higher, withhold the difference for Oregon too (or make estimated payments) to avoid an underpayment penalty.
- File the California nonresident return first, then claim the credit for taxes paid to another state on your Oregon resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Local income taxes
- Oregon: Portland-area Metro Supportive Housing Services tax (1% over $125k single/$200k joint) and Multnomah County Preschool for All tax (1.5%/+1.5% above thresholds) apply to residents and to nonresidents on income earned in the district - relevant for WA (Vancouver) commuters. Statewide transit tax 0.1% is withheld from all wages earned in OR.
Special credit rules
- CA: CA gives residents a credit for tax paid to other states, but NOT for tax paid to AZ, IN, OR, VA (reverse-credit states - those states credit CA tax instead, so CA residents file nonresident returns there to claim it). Nonresidents of CA from states without reverse-credit get no CA credit.
- OR: Oregon uses a reverse credit with some states, notably California: California residents working in Oregon claim the credit on their Oregon nonresident return, and Oregon residents working in California claim it on the California return. Residents of Washington and other states without an income tax get no credit and pay the full Oregon tax.
Frequently asked questions
Do I pay California income tax if I live in Oregon?
Yes. California taxes wages earned there by nonresidents. On $100,000 that's about $5,055.
Do I have to file taxes in both Oregon and California?
Usually yes: a nonresident return in California and a resident return in Oregon, where you claim a credit for the tax paid to California. File the California return first.
Will I be taxed twice?
Not on the same state-level wages. Oregon credits the tax you pay California, so your total is about $7,148 on $100,000, compared with $7,148 if you also worked in Oregon. Local city or county taxes may still apply.
Related
- Live in California, work in Oregon
- Moving from Oregon to California
- Moving from California to Oregon
- Live in Oregon, work in Idaho
- Live in Oregon, work in Nevada
- Live in Oregon, work in Washington
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.