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HEAD-TO-HEAD TAX COMPARISON · 2026

COUNTRY A New York VS COUNTRY B Oregon

Side-by-side analysis of income tax, effective rates, and take-home pay for New York and Oregon in 2026.

Daniel · CountryTaxCalc Updated August 2026 Tax Comparison 2026
Calculate your take-home → See all comparisons →
OVERVIEW
At the state level, New York's income tax is meaningfully cheaper than Oregon's despite New York's reputation as a high-tax state. At $100,000 income, New York's state tax bill ($4,466) is $2,590/year lower than Oregon's ($7,056), and the gap widens to $7,811/year at $250,000 — Oregon's 4-bracket structure reaches its 9.9% top rate at a relatively low income threshold, while New York's 9-bracket system phases in more gradually. This comparison is for New York State tax only: New York City residents pay an additional local income tax (roughly 3.078% to 3.876%) on top of these state figures, which can flip the comparison for NYC-based earners — see the FAQ below for details. Oregon's key offsetting advantage is having no sales tax at all, one of only five states in the country without one, while New York's combined state-and-local sales tax runs about 8.5% in most areas. On property tax, Oregon's average effective rate (~0.81%) is meaningfully lower than New York's (~1.4%-1.7%, among the highest in the nation, especially in Nassau and Westchester counties), so Oregon does not claw back its income-tax disadvantage through property tax the way some other high-property-tax states might. On retirement income, both states fully exempt Social Security; New York additionally offers a $20,000 pension and annuity income exclusion for residents 59.5 and older, while Oregon offers no comparable general retirement-income exclusion outside a narrow credit for pre-October-1991 Oregon PERS pensioners.
Section 01

The Big Picture

Top-line rates and effective take-home for a typical earner — including income tax, social contributions, and applicable surcharges.

🗽
COUNTRY A
New York
TAX RATE
4-10.9%
9-Bracket Progressive
9 state brackets from 4% to 10.9%; NYC residents pay an additional local income tax (3.078-3.876%) on top of the state-level figures shown here
🌲
COUNTRY B
Oregon
TAX RATE
4.75-9.9%
4-Bracket Progressive
4 progressive brackets from 4.75% to 9.9%, among the highest state-only rates in the country; no local income tax anywhere
TYPICAL ANNUAL DIFFERENCE
Moving from Oregon → New York at $100,000
$2,590
That's $216/month back in your pocket
Section 02

Tax Savings by Income Level

Net take-home after all income tax, social contributions, and surcharges — for a single employee with no dependents.
GROSS INCOME
🗽 NY TAX
🌲 OR TAX
SAVINGS
10-YEAR
$50,000
$1,700
$2,681
$981
$9,810
$75,000
$3,075
$4,869
$1,794
$17,940
$100,000
$4,466
$7,056
$2,590
$25,900
$150,000
$7,466
$11,534
$4,068
$40,680
$250,000
$13,623
$21,434
$7,811
$78,110
💡

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🗽

New York Pros & Cons

+ PROS
  • New York State income tax beats Oregon's at every income level shown — saving $981 to $7,811/year, even before considering NYC's separate local tax
  • Lower average property tax outside NYC's priciest suburbs is competitive, and NYC's Class 1 residential effective rate (~1.2-1.3%) is actually lower than Oregon's Portland-metro counties in some cases
  • $20,000 pension and annuity income exclusion for residents 59.5 and older, on top of a full Social Security exemption
  • Deep, diverse job market spanning finance (Wall Street), media, tech, healthcare, and law — the largest metro economy in the country
− CONS
  • New York City residents pay an additional local income tax (3.078%-3.876%) on top of the state figures shown, which can push total state+local tax above Oregon's for NYC-based earners at higher incomes
  • Average property tax in downstate suburbs (Nassau, Westchester) can reach $12,000-$16,000+/year on a single-family home — among the highest bills in the nation
  • 6.85%-8.875% combined state-and-local sales tax versus Oregon's zero — a real cost difference for high-spending households
  • Top marginal rate of 10.9% (over $25 million) is the second-highest state income tax rate in the country after California
🌲

Oregon Pros & Cons

+ PROS
  • Zero sales tax statewide — one of only five states in the US without one, a meaningful savings on large purchases like cars and furniture
  • Average property tax (~0.81%) is meaningfully lower than New York's statewide average, and Oregon caps annual assessed-value growth at 3% under Measure 50
  • No local income tax anywhere in Oregon, unlike New York City's separate local income tax layered on top of the state rate
  • Growing tech and outdoor-recreation economy centered on Portland, with strong access to the Pacific Northwest
− CONS
  • State income tax alone (excluding any city tax) costs $981 to $7,811/year more than New York's state tax at every income level shown
  • 4-bracket structure reaches its 9.9% top marginal rate at a relatively low income threshold, meaning high earners hit Oregon's top rate faster than they'd hit New York's 10.9% top rate
  • No broad retirement-income exclusion for most retirees — only a narrow credit for Oregon PERS pensioners who retired before October 1991
  • Ranks #3 nationally for highest state income tax burden, behind only California and Hawaii
FAQ

Frequently Asked Questions

Is New York or Oregon cheaper for state income tax?

At the state level, New York is cheaper at every income shown. At $100,000, New York's state tax is $4,466 versus Oregon's $7,056 — a $2,590/year difference. This comparison excludes New York City's additional local income tax, which applies only to NYC residents, not the state as a whole.

Does New York City's local tax change this comparison?

Yes, for NYC residents specifically. New York City levies an additional local income tax of roughly 3.078% to 3.876% on top of the state rate. At $100,000 income, that adds about $3,450, bringing an NYC resident's combined state-plus-city bill to roughly $7,916 — higher than Oregon's $7,056. Outside NYC, New Yorkers pay only the state rate shown in this comparison.

Which state has lower property tax, New York or Oregon?

Oregon has the lower average effective property tax rate at roughly 0.81%, compared to New York's roughly 1.4%-1.7% statewide average (higher in downstate counties like Nassau and Westchester, which can exceed 2%). New York City itself has notably lower effective rates on owner-occupied homes than its suburbs, due to a lower assessment ratio.

Does Oregon's lack of sales tax offset its higher income tax?

Partially, for high-spending households. Oregon has no sales tax at all, while New York's combined state-and-local sales tax runs about 8.5% in most areas. For a household spending heavily on taxable goods, Oregon's sales-tax savings can meaningfully close the income-tax gap, though it rarely closes it entirely at higher incomes.

Does either state tax Social Security and retirement income?

Both states fully exempt Social Security from state income tax. New York additionally offers a $20,000 pension and annuity income exclusion for residents 59.5 and older. Oregon has no comparable broad retirement-income exclusion, aside from a narrow credit for Oregon PERS pensioners who retired before October 1991.

How much would I save moving from Oregon to New York (outside NYC)?

At $100,000 income, moving from Oregon to a non-NYC part of New York State could save about $2,590/year in state income tax. At $250,000, the savings grow to roughly $7,811/year. Moving into New York City itself would offset some of this savings due to the city's additional local income tax.

How do capital gains get taxed in New York versus Oregon?

Neither state offers a preferential rate for capital gains — both New York and Oregon tax capital gains as ordinary income at their regular state brackets, up to 10.9% in New York and 9.9% in Oregon. Unlike some states, there is no long-term capital gains discount in either state.

Why does Oregon rank among the highest-tax states despite having no sales tax?

Oregon relies almost entirely on income tax for state revenue since it has no sales tax, which pushes its income tax rates unusually high — its 9.9% top rate ranks #3 nationally behind only California (13.3%) and Hawaii (11%). New York, by contrast, spreads its tax burden across income, sales, and (in NYC) local income tax.

Which state is better for high earners, New York or Oregon?

New York is generally cheaper for high earners outside New York City — at $250,000, New York's state tax is $7,811/year lower than Oregon's. Inside NYC, the added local tax narrows this gap considerably, so the answer depends heavily on whether the New York location under consideration is within the five boroughs.
From the brief
NL27%new 2027 rate, down from 30%
DK65.4kkr/mo threshold, cut from 78k
MT1940snon-dom regime unchanged since
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