2026 Tax Tables

Oklahoma Payroll Withholding Calculator (2026)

Oklahoma significantly reformed its income tax in 2026, consolidating from six brackets down to three and reducing the top rate from 4.75% to 4.5%. The standard deduction is now embedded as a zero-rate opening bracket — $10,100 for single filers and $20,200 for married filers — rather than a separate line item. Employers withhold using the Oklahoma W-4 form, which uses allowances worth $1,000 each annually.

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State Tax Rate

2.5% / 3.5% / 4.5% brackets

State W-4 Form

Oklahoma W-4

Tax Year

2026

Key Facts

  • Three brackets: 2.5%, 3.5%, and 4.5% (top rate reduced from 4.75% in 2026)
  • Standard deduction embedded as 0% opening bracket: $10,100 single / $20,200 married
  • Allowance value: $1,000 per allowance claimed on the Oklahoma W-4
  • Two filing statuses: Single and Married

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Oklahoma Withholding — Frequently Asked Questions

What is the Oklahoma income tax rate for 2026?

Oklahoma uses three brackets in 2026: 2.5% on income from $10,100 to $11,250 (single), 3.5% from $11,250 to $13,550, and 4.5% above $13,550. The top rate was reduced from 4.75% as part of the 2026 tax reform. Married filers have doubled thresholds.

What is the Oklahoma standard deduction for withholding?

The standard deduction is embedded as a 0% bracket: $10,100 for single filers and $20,200 for married filers. Income up to those amounts is taxed at 0%.

How do Oklahoma W-4 allowances affect withholding?

Each allowance claimed on the Oklahoma W-4 reduces annualized wages by $1,000 before applying the bracket table. An employee claiming 2 allowances would reduce their taxable annual income by $2,000.

Does Oklahoma use the federal W-4?

No. Oklahoma has its own W-4 form. Employees must complete the Oklahoma W-4 to choose their filing status and allowances for state withholding purposes.