Live in Washington, work in Oregon
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State income tax: $7,148 a year
Living in Washington and working in Oregon, you'd pay about $7,148 in state income tax on $100,000 of wages, $7,148 more than if you worked in Washington.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
State tax at different salaries
| Wages | To OR | To WA | Total | If you worked in WA |
|---|---|---|---|---|
| $50,000 | $3,204 | $0 | $3,204 | $0 |
| $75,000 | $5,055 | $0 | $5,055 | $0 |
| $100,000 | $7,148 | $0 | $7,148 | $0 |
| $150,000 | $12,805 | $0 | $12,805 | $0 |
| $250,000 | $22,705 | $0 | $22,705 | $0 |
Single filer, all wages earned in Oregon, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File an Oregon nonresident return. There's no Washington return for wages because Washington has no income tax.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Working from home for an Oregon employer
Oregon has a "convenience of the employer" rule. Limited rule: applies only to nonresidents in managerial roles for Oregon employers. Not a general remote-worker rule.
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
- 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 Oregon income tax if I live in Washington?
Yes. Oregon taxes wages earned there by nonresidents. On $100,000 that's about $7,148.
Do I have to file taxes in both Washington and Oregon?
Usually you file only one state return (a nonresident return in Oregon), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Washington has no income tax, so you pay only Oregon's nonresident tax: about $7,148 on $100,000.
Related
- Live in Oregon, work in Washington
- Moving from Washington to Oregon
- Moving from Oregon to Washington
- Live in Washington, work in Idaho
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.