Live in Washington, work in Oregon
Oregon taxes wages for your Oregon work; Washington has no 2026 individual wage income tax. Start with Oregon payroll and nonresident filing.
Choose your next step
Payroll starting point: 2026 Oregon OR-W-4 (opens in new tab). Washington residence is not an Oregon wage-withholding exemption. Review transit and Portland-area local entries separately.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Washington: Washington Department of Revenue (opens in new tab)
- Oregon: Oregon Department of Revenue (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Washington, ordinary employee wages and all workdays physically in Oregon. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $7,148 a year
Modeled annual state income tax for living in Washington and working in Oregon: about $7,148 on $100,000 of wages, $7,148 more than if you worked in Washington.
- Oregon uses provisional withholding-based 2026 planning inputs; confirm the final annual-return parameters.
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.
Tax guide and official sources: live in Washington, work in Oregon
Official agency starting points: Washington tax agency (opens in new tab) · Oregon tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Oregon work state | Washington home state |
|---|---|---|
| Tax before the modeled other-state credit | $7,148 | $0 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $7,148 | $0 |
Total: $7,148 + $0 = $7,148 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To OR | To WA | Modeled 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.
From paycheck withholding to your returns
- Withholding: Give Oregon payroll the 2026 Form OR-W-4 and check the Oregon state-income-tax entry on your next payslip. Washington residence alone is not an Oregon withholding exemption when you work in Oregon. Keep Oregon income tax, employee Statewide Transit Tax and any Metro/Multnomah withholding as separate payroll items.
- Returns: For this full-year Washington resident with Oregon wages, use Oregon nonresident Form OR-40-N if your Oregon-source gross income exceeds the filing-year threshold; file to recover Oregon income tax withheld even if you are below that threshold. The linked 2025 instructions use the applicable standard deduction as the nonresident threshold, with special dependent rules. Include the required federal return and withholding evidence. Washington has no 2026 individual wage-income-tax return. The annual instructions linked here are 2025 editions; use the correct tax-year return and thresholds when filing.
- Credit or refund: Washington has no 2026 individual wage income tax against which to claim an Oregon resident credit. Reconcile Oregon income-tax withholding against your actual OR-40-N liability. A nonresident who worked both inside and outside Oregon and had Statewide Transit Tax withheld on all wages may need a separate Form OR-STI refund claim for the outside-Oregon wages, with W-2 copies; that refund is not part of OR-40-N.
Worked example: $100,000 of wages
Single filer, full-year resident of Washington, all work performed in Oregon, no other income, standard deductions and modeled personal exemptions. Washington has no individual wage income tax, so there is no resident credit to claim. Pay a modeled $7,148 to Oregon and $0 to Washington, total $7,148.
The Oregon amount uses provisional 2026 withholding-based planning inputs. The linked 2025 annual-return instructions support the filing workflow; they do not verify the final 2026 annual-return parameters. Confirm the final annual schedule, deductions and credits before filing. This update does not change the calculator's numerical inputs.
Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.
Remote-work and local exceptions
The estimate assumes all workdays physically in Oregon. Compare 220 Oregon workdays with an ordinary employee who works 176 days in Oregon and 44 at a Washington home: Oregon generally sources the mixed-location wages by actual workdays, with hours used for split days where appropriate. Keep a work-location log and obtain an employer-signed statement if the Oregon wages you report differ from the W-2. This calculator does not allocate hybrid wages. OAR 150-316-0165 has a conditional exception for compensation exclusively for managerial services connected to an Oregon business; do not apply that exception to every manager or remote employee.
Vancouver home, Portland office: check the actual tax boundaries
A Vancouver resident with an office confirmed inside both Metro and Multnomah County should check separate nonresident Forms MET-40-NP and MC-40-NP when local taxable income exceeds the applicable thresholds. Oregon nonresident filing does not settle those returns. Local withholding with no final local liability requires the relevant local refund return. Confirm the office address in the official boundary tools; no local amount is calculated here.
Official forms and instructions
- Oregon OR-W-4 (2026): submit the state withholding certificate to payroll (opens in new tab)
- Oregon OR-W-4 instructions (2026, revised February 17): allowances and withholding (opens in new tab)
- Oregon OR-40-N / OR-40-P instructions (2025 edition): filing thresholds and workday records (opens in new tab)
- Oregon official filing-requirement page (currently 2025): threshold and refund checks (opens in new tab)
- Oregon OAR 150-316-0165: actual-work allocation and conditional managerial exception (opens in new tab)
- Oregon OR-STI instructions (2025 edition): separate transit payment/refund rules (opens in new tab)
- Oregon OR-STI (2025 edition): W-2 attachment for a transit claim (opens in new tab)
- Portland Revenue: local boundaries, nonresident returns and withholding refunds (opens in new tab)
- Washington DOR: individual income-tax FAQ (opens in new tab)
Source audit 2026-11-01. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.
Check your payslip and keep these records
- Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
- Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
- Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Washington and every workday physically in Oregon.
- If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.
What to do
- 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: For 2026, Metro Supportive Housing Services tax is 1% of Metro taxable income above $128,000 Single or $205,000 joint. Multnomah County Preschool for All tax is 1.5% above $125,000 Single or $200,000 joint, with an additional 1.5% above $250,000 Single or $400,000 joint. These separate local taxes can apply to district residents and nonresidents on income earned in the district; they are excluded here. Oregon's separate Statewide Transit Tax is 0.1% on Oregon residents' wages regardless of where they work and on nonresidents' wages for services performed in Oregon; this payroll tax is also excluded from the commuting state-income-tax estimate.
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?
For this full-year Washington resident with Oregon wages, use Oregon nonresident Form OR-40-N if your Oregon-source gross income exceeds the filing-year threshold; file to recover Oregon income tax withheld even if you are below that threshold. The linked 2025 instructions use the applicable standard deduction as the nonresident threshold, with special dependent rules. Include the required federal return and withholding evidence. Washington has no 2026 individual wage-income-tax return. The annual instructions linked here are 2025 editions; use the correct tax-year return and thresholds when filing.
Will I be taxed twice?
No. Washington has no income tax, so there is no resident state income tax on these wages; you pay Oregon's nonresident tax, about $7,148 on $100,000. Local taxes need a separate check.
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.