Oklahoma State Income Tax Withholding
Last Updated: January 2026
Overview
Oklahoma uses a progressive income tax system with three tax brackets. The state recently simplified its tax structure by reducing the number of brackets from six to three through HB 2764.
2026 Tax Rates
| Taxable Income (Single) | Taxable Income (Married Filing Jointly) | Tax Rate |
|---|---|---|
| $0 - $1,000 | $0 - $2,000 | 0.25% |
| $1,001 - $7,200 | $2,001 - $14,400 | 2.75% |
| Over $7,200 | Over $14,400 | 4.50% |
Top Marginal Rate: 4.5%
Supplemental Wage Rate
- Supplemental wages: 4.5% (top marginal rate)
Deductions and Exemptions
Oklahoma follows federal guidelines with state-specific adjustments:
- Standard Deduction (Single): $6,350
- Standard Deduction (Married Filing Jointly): $12,700
- Personal Exemption: $1,000 per exemption
Special Considerations
- Form OK-W-4: Oklahoma accepts the federal Form W-4, but employees may also complete Form OK-W-4 for additional state withholding
- Military Spouse: Military spouses may be exempt from Oklahoma income tax under the Military Spouses Residency Relief Act
- Tribal Employees: Special withholding rules apply for employees working in tribal jurisdictions
Recent Changes
HB 2764 (Effective 2024-2026): Reduced the number of tax brackets from six to three, simplifying the withholding calculation process.