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Tax year 2027 · OR

Oregon Capital gains in 2027

2027 federal long-term capital gains brackets, the 3.8% NIIT threshold, and Oregon's ordinary-income treatment of capital gains.

The 2027 picture for Oregon residents

In 2027, Oregon residents paid federal ordinary income tax at brackets topping out at 37%, plus Oregon state tax up to 9.9%, plus Medicare (1.45% + 0.9% additional above $200k single MAGI), plus a federal supplemental-withholding layer on RSU-style income.

2027 federal capital gains brackets

In $2027, federal long-term capital gains rates were 0% up to approximately $48,350, 15% up to approximately $533,400, and 20% above. The 3.8% NIIT added for MAGI above $200,000 single, producing a 23.8% top federal rate on long-term equity sales.

Oregon treatment in 2027

Oregon taxed long-term capital gains at ordinary income rates in 2027, up to 9.9%. Combined with the 23.8% federal top, a Oregon-resident equity seller paid approximately 33.7% on peak-bracket gains.

Frequently asked

What supplemental-wage withholding rate applied to RSU income in Oregon in 2027?
The federal supplemental-wage withholding rate was 22% on the first $1,000,000 of supplemental wages per calendar year, rising to 37% above that. Oregon state withholding ran up to 9.9% at the top bracket.
Did Oregon recognize federal QSBS exclusion in 2027?
Oregon's conformity status varies year by year and by type of taxpayer. As of 2027, most states other than California, New Jersey, Pennsylvania, and Mississippi either conformed fully or partially to Section 1202. Check the 2027 filing instructions for the specific language.
What was the top federal ordinary bracket in 2027, and how did it apply to Oregon residents?
The 37% federal ordinary bracket started around $626,350 of taxable income for single filers in 2027. Oregon stacked 9.9% on top of that for high earners, producing a combined top marginal rate of approximately 46.9%.

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