Does Oregon Tax Social Security Benefits?

No. Oregon fully exempts Social Security benefits from state income tax.

Oregon and Social Security income

Oregon taxes wage income but fully exempts Social Security benefits from state income tax. Your benefits are not added to Oregon taxable income, though federal tax on Social Security may still apply depending on your combined income.

Frequently asked questions

Does Oregon tax Social Security benefits?

No. Oregon fully exempts Social Security benefits from state income tax.

Is Social Security also taxed federally?

Possibly. State treatment is separate from federal. Up to 85% of Social Security benefits can be taxable on your federal return depending on your combined income, regardless of how your state treats them.

Note: State treatment of Social Security for 2026 is an estimate from SAWD's tax engine. Confirm with the Oregon Department of Revenue.

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