Oklahoma has progressive income tax rates from 0.25% to 4.75% — with partial retirement income exemptions.

Oklahoma Income Tax Rates for 2026

Single Filers

Taxable Income Tax Rate
$0 - $1,000 0.25%
$1,000 - $2,500 0.75%
$2,500 - $3,750 1.75%
$3,750 - $4,900 2.75%
$4,900 - $7,200 3.75%
Over $7,200 4.75%

Married Filing Jointly

Taxable Income Tax Rate
$0 - $2,000 0.25%
$2,000 - $5,000 0.75%
$5,000 - $7,500 1.75%
$7,500 - $9,800 2.75%
$9,800 - $12,200 3.75%
Over $12,200 4.75%

Note: Top rate kicks in at relatively low income levels.

Oklahoma Tax Calculator Examples

Example 1: $75,000 Single Filer

Component Calculation
Tax on first brackets ~$200
Tax on income over $7,200 (4.75%) ($75,000 - $7,200) × 4.75% = $3,221
Total Oklahoma tax ~$3,421
Effective rate ~4.56%

Example 2: $120,000 Married Filing Jointly

Component Calculation
Tax on first brackets ~$350
Tax on income over $12,200 (4.75%) ($120,000 - $12,200) × 4.75% = $5,121
Total Oklahoma tax ~$5,471
Effective rate ~4.56%

Oklahoma Standard Deduction (2026)

Filing Status Standard Deduction
Single $6,350
Married Filing Jointly $12,700
Married Filing Separately $6,350
Head of Household $9,350

Oklahoma uses its own standard deduction amounts.

Oklahoma Retirement Income Exemption

Retirement Income Exclusion

Filing Status Exclusion Amount
Single Up to $10,000
Married Filing Jointly Up to $20,000

Applies to:

  • 401(k) distributions
  • IRA distributions
  • Pension income
  • Other qualified retirement income

Social Security

Oklahoma exempts Social Security to the extent it’s not taxed federally. For most retirees, this means:

  • Full exemption for lower incomes
  • Partial exemption for higher incomes

What Income is Taxed in Oklahoma?

Taxed:

  • Wages and salaries
  • Self-employment income
  • Interest and dividends
  • Capital gains (taxed as ordinary income)
  • Retirement income (above $10K/$20K exclusion)
  • Rental income

Not taxed or exempt:

  • First $10,000/$20,000 of retirement income
  • Social Security (partially to fully exempt)
  • Oklahoma municipal bond interest
  • Certain military retirement (additional exclusion)

Oklahoma vs. Neighboring States

State Top Income Tax Rate
Texas 0% (no income tax)
Missouri 4.8%
Kansas 5.7%
Arkansas 4.4%
Colorado 4.4% (flat)
New Mexico 5.9%
Oklahoma 4.75%

Oklahoma is mid-range, with Texas offering no income tax.

Filing Oklahoma State Taxes

Filing Requirement Details
Form 511
Due date April 15 (with federal)
E-file Yes, through OkTap
Extension Automatic with federal extension

Oklahoma Sales Tax

  • State rate: 4.5%
  • Local rates: 1.5% - 7% additional
  • Total range: 6% - 11.5%
  • Oklahoma City typically 8.625%

Oklahoma has high combined sales tax rates due to local add-ons.

Oklahoma Property Tax

  • Average effective rate: ~0.87% (below national average)
  • Varies significantly by county
  • Homestead exemption available

Tips to Reduce Oklahoma Taxes

  1. Claim retirement exclusion — $10K/$20K per year
  2. Max retirement contributions — Reduces taxable income
  3. Consider domicile — Texas border is nearby (no income tax)
  4. Itemize if beneficial — May exceed standard deduction
  5. Capital gains timing — Taxed as ordinary income
  6. HSA contributions — Triple tax advantage

Oklahoma Tax Authority

Oklahoma Tax Commission

  • Website: tax.ok.gov
  • Phone: 405-521-3160
  • For refunds, returns, and questions

Bottom Line

Oklahoma has progressive income tax rates from 0.25% to 4.75%, with the top rate applying to relatively low income levels. The state offers a $10,000 retirement income exclusion ($20,000 married) and largely exempts Social Security. While income taxes are moderate, combined sales taxes can reach 11%+ — among the highest in the nation. Property taxes are below average. Texas (no income tax) borders Oklahoma, making location decisions tax-relevant.

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