Oklahoma State Income Tax: Progressive Brackets & Standard Deductions
The Oklahoma individual income tax system uses a six-tier progressive bracket structure with marginal rates ranging from 0.25% up to a top rate of 4.75% applied to taxable income after subtracting standard state deductions.
Oklahoma Standard Deductions
- Single / Married Filing Separately: $6,350
- Married Filing Jointly / Qualifying Surviving Spouse: $12,700
- Head of Household: $9,350
Oklahoma Marginal Income Tax Brackets (Single Filer)
| Taxable Income Bracket | Marginal Rate | Tax Calculation |
|---|---|---|
| $0 – $1,000 | 0.25% | 0.25% of taxable income |
| $1,001 – $2,500 | 0.75% | $2.50 + 0.75% of excess over $1,000 |
| $2,501 – $3,750 | 1.75% | $13.75 + 1.75% of excess over $2,500 |
| $3,751 – $4,900 | 2.75% | $35.63 + 2.75% of excess over $3,750 |
| $4,901 – $7,200 | 3.75% | $67.25 + 3.75% of excess over $4,900 |
| Over $7,200 | 4.75% (Top) | $153.50 + 4.75% of excess over $7,200 |
