Oklahoma State Income Tax 2026
Oklahoma collapsed its income tax from 6 brackets to 3 on January 1, 2026, and reduced the top rate from 4.75% to 4.5%. The top bracket applies above $7,200, so almost all earners pay the 4.5% rate on most of their income. Combined with no local income tax, Oklahoma is one of the simpler taxing states to file in.
2026: bracket collapse + rate cut (4.75% to 4.5%)
Oklahoma's pre-2026 system: 6 brackets from 0.25% to 4.75% top. New 2026 system: 3 taxable brackets (2.5%, 3.5%, 4.5%) plus a 0% floor on the first $3,750, with the top rate cut by 0.25%. The reform simplifies filing while modestly reducing the burden for top-bracket earners.
Oklahoma 2026 Quick Facts
| Tax type | Graduated (3 brackets, simplified 2026) |
| Top marginal rate (2026) | 4.5% (above $7,200 single) |
| Lowest bracket | 0% ($0 to $3,750) |
| Standard deduction (single) | $6,350 |
| Standard deduction (MFJ) | $12,700 |
| Local income tax | None |
| Reciprocity agreements | None |
| Social Security taxed | No |
| Military pension | 100% exempt (since 2022) |
| 2026 changes | Bracket collapse + top rate cut to 4.5% |
2026 Oklahoma Income Tax Brackets
| Rate | Single Filer Income | Married Filing Jointly |
|---|---|---|
| 0% | $0 - $3,750 | $0 - $7,500 |
| 2.5% | $3,751 - $4,900 | $7,501 - $9,800 |
| 3.5% | $4,901 - $7,200 | $9,801 - $14,400 |
| 4.5% | Above $7,200 | Above $14,400 |
Sources: Oklahoma Tax Commission Summary of 2025 Tax Legislation (HB 2764, oklahoma.gov/tax), Oklahoma Form 511 instructions, Tax Foundation 2026 State Individual Income Tax Rates. Data verified September 2026.
Oklahoma Effective Rate Calculator
Standard deduction: $6,350 applied before tax calculation.
Effective Rate
3.83%
State Tax Due
$2,875
Marginal Bracket
4.5%
State income tax only. Does not include federal income tax, Social Security, Medicare, or local income tax. Calculations are estimates for educational purposes. Verify with a licensed CPA before filing.
What You Actually Pay: Worked Examples
$50,000 income
$75,000 income
$100,000 income
$250,000 income
Single filer, standard deduction. Does not include federal tax, Social Security, or Medicare.
Local Income Tax in Oklahoma
Oklahoma does not have a personal local income tax. Oklahoma City, Tulsa, Norman, Lawton, Edmond and other Oklahoma cities do not levy an additional income tax on residents or workers.
The state-level 3-bracket structure (top 4.5%) is the only income tax in Oklahoma. With the 2026 simplification, this is one of the simpler tax-filing states.
See the full local income tax guide for all US cities →Oklahoma Filing Requirements
Residents: File Oklahoma Form 511 if gross income exceeds the filing threshold. Residents are taxed on all income.
Part-year residents: File Form 511NR for the portion of the year you lived in Oklahoma.
Non-residents: File Form 511NR for Oklahoma-source income.
Filing deadline: April 15. Extensions available.
Retirement Income Treatment in Oklahoma
| Social Security benefits | Exempt | Oklahoma does not tax Social Security |
| Traditional pension income | Partial | Up to $10,000 per person exclusion |
| Government pension | Partial | Same $10,000 exclusion applies |
| Military pension | Exempt | 100% exempt since tax year 2022 |
| 401(k) and IRA withdrawals | Partial | Up to $10,000 exclusion combined |
| Roth IRA withdrawals | Exempt | Qualified distributions are tax-free |
Oklahoma offers a $10,000 per-person retirement income exclusion plus full SS exemption. With the new 4.5% top rate (cut from 4.75%) and bracket simplification, Oklahoma is moderately retirement-friendly. See the full 50-state retirement income scorecard.
Oklahoma Income Tax: FAQs
What are Oklahoma's 2026 income tax brackets?
Does Oklahoma have a local income tax?
Does Oklahoma tax Social Security?
What is Oklahoma's standard deduction?
Did Oklahoma collapse its bracket structure?
Sources: Oklahoma Tax Commission Summary of 2025 Tax Legislation (HB 2764, oklahoma.gov/tax), Oklahoma Form 511 instructions, Tax Foundation 2026 State Individual Income Tax Rates. Data verified September 2026. Not tax advice. Always confirm current figures with the Oklahoma Department of Revenue or a licensed CPA or Enrolled Agent before filing.