How far does your salary go in Portland?

Enter your income and household to estimate what you would pay for taxes, housing and everyday costs in Portland and ten other cities, and how much would be left each month.

See spending & money left

MOVING NEARBY

If you moved to Beaverton or Vancouver, WA

Your income taxes depend on where you work as well as where you live. This choice applies to both nearby cities. For the other cities, we assume you live and work there.

If you moved nearby, where would you work?

Beaverton includes Oregon and Metro income taxes. Vancouver, WA, assumes Washington employment, with no Oregon income tax on those wages.

All earners, all workdays, full year. Hybrid work and additional commuting costs need a separate calculation. City limits, not postal addresses.

Oregon work-location rules ↗Metro & Multnomah rules ↗

Your budget in each city

$100,000 annual salary · 11 cities

Estimated spending$7,673per month

Money left$660per month

Portland example · Address not applied

Adjust budget Compare pay

Assumptions & sources

1 adult, no children · 2-bedroom rental · 1 car · 2025 tax rules.

Housing uses Sep–Oct 2026 apartment averages in buildings with 50+ units, plus estimated utilities. Rents & sources ↓

Portland / Multnomah County exampleAddress not applied. Includes Portland, Metro and Multnomah income taxes where thresholds are met.

All budget sources & methods ↓

SpentLeft overShortfall

Oklahoma City leaves $1,422 more per month than Portland in this scenario. Select a city to see the arithmetic. A negative balance means this budget needs more than your salary.

Broad estimate, not an exact personal bill. Includes federal taxes and employee contributions, state/local income taxes, housing, food, transport, health care and everyday purchases. Sales taxes and fees are embedded in spending estimates; property and utility taxes are embedded in housing. Individual surcharges and special assessments are not all verified. Coverage & sources ↓

WHERE THE MONEY GOES

Portland
Your month, line by line

Money left is what remains before voluntary retirement savings, student or credit-card loan principal, gifts and other unmodeled choices.

Housing: 2-bedroom apartment average. RentCafe / Yardi Matrix ↗ Updated 2026-10-30; utilities estimated separately.
Other prices: Portland-Vancouver-Hillsboro, OR-WA metro.

If the survey-based everyday costs are 25% lower or higher, money left ranges from -$114 to $1,434. Entered child costs stay fixed. This is a spending sensitivity, not a confidence interval.

Gross salary: $8,333
Federal income tax, Social Security & MedicareAfter modeled earned-income, child and eligible childcare credits: $1,759
State & local income taxes and employee contributionsAfter included credits; district income taxes where applicable: $661
Housing & utilities$1,980 apartment rent + $179 estimated utilities per month. Landlord property taxes stay inside rent.: $2,159
Groceries & eating out: $663
Transport, vehicle costs & insurance: $832
Health insurance & out-of-pocket care: $441
Household goods, internet & phone: $424
Clothing, personal care & other purchases: $442
Entertainment & recreation: $292
Total estimated spending: $7,673
Money left7.9% of gross salary: $660

Change only what you know. Results update instantly across all eleven cities.

Tax filing & family details

Living costs cover everyone you support. Tax estimates use one return; additional adults do not automatically receive dependent credits. Edit household, home & transport ↑

Children & care

Set the ages and care costs for the children in your household. Use completed years: a 2½-year-old is 2. Change number of children ↑

Your monthly living budget

Housing, everyday costs and the child costs you select, in Portland. Income and payroll taxes appear separately in the full budget above.

$5,254/ month before income & payroll taxes

Housing & utilities: $2,159
Everyday costs: $3,095

Everyday spending level 100% of default

Scales food, transport, health care and other survey allowances. Housing, childcare, and an activities amount you enter stay fixed. Purchase taxes and fees already inside these prices are counted once.

Optional tax creditsPortland’s Oregon kicker · Minneapolis renter credit

These credits need details the main inputs cannot tell us. You can skip this section and keep the defaults.

Portland, Oregon

Include your Oregon kicker

Oregon’s 2025 tax credit depends on your actual 2024 Oregon income tax. Enter it only if you have that figure from your return.

Eligible 2024 Oregon income tax ($)

Default: no kicker credit included.

Oregon’s 2025 instructions ↗

Minneapolis, Minnesota

Refine the renter credit

This is for the hypothetical move to Minneapolis. Minnesota offers a credit tied to rent and income; this field changes only Minneapolis’s tax estimate.

Monthly rent in Minneapolis ($)

Enter rent without separately paid utilities. Left blank, the credit uses the 2-bedroom city rent average, excluding the separate utility allowance. The cost-of-living housing figures stay at the city benchmark.

Minnesota renter-credit eligibility ↗

This model assumes full-year residence and work in each city, except the selected nearby-city workplace, even monthly pay, no pretax retirement or health deductions, and qualifying credit claims for the selected children. Unequal earnings between spouses, head-of-household filing, retirement, business or investment income need a different calculation. Moving alone may not remove tax on work performed in Oregon.

What’s included, what’s estimated, and the sources

Taxes

Federal income tax uses the 2025 standard deduction and earned-income, child and eligible work-related care credits for the selected children. Social Security is 6.2% up to $176,100 per earner; Medicare is 1.45%, plus 0.9% above $200,000 single / $250,000 joint. State and local income liabilities and mandatory employee contributions use the tax model below.

IRS 2025 instructions ↗ · SSA 2025 rates ↗ · State/local sources ↓

Purchase taxes, excises and vehicle fees are already in the survey’s transaction costs. Property taxes, including special-district levies, sit inside reported owner costs or landlords’ rents. Those charges are not added to this budget again. This does not identify every individual levy or fee at each destination.

Everyday spending

Download the budget inputs & source record

We hold an income-adjusted BLS single-adult or couple budget fixed, then add per-person child allowances from the relevant family-composition averages. Selected cars and shared home overhead stay fixed. Suppressed family categories use broader income-group fallbacks. This models keeping an adult lifestyle with children added, not the causal cost of a child or a published total for this exact family. Broad 2024 metro goods and non-housing service price indices adjust costs by location. Portland, Beaverton and Vancouver, WA, share those metro indices, so the everyday budget cannot isolate their neighborhood prices or every local sales-tax difference. The tax detail separately compares their statutory rates.

BLS spending tables ↗ · What spending includes ↗ · BEA regional prices ↗

Above $286,188, spending grows using the top two income groups’ category elasticities, bounded between zero and one. It does not freeze at the highest survey average. The spending control scales survey allowances. Paid childcare and activities amounts you enter stay fixed.

Housing

Renters use Sep–Oct 2026 RentCafe / Yardi Matrix average rents for apartments in buildings with at least 50 units, plus a separate tenant utility allowance. This fills San Francisco’s three-bedroom Census gap and uses the same source in every city. Small buildings and detached homes can differ. Inspect all rents, dates and utility assumptions ↓

Owners use the 2025 Census city average (mean), separately for homes with and without a mortgage, in every city. The owner figure includes principal, interest, insurance, property tax and utilities. Owner upkeep uses published adult-composition repair spending divided by the homeowner share, scaled with broader household spending curves. Neither the housing average nor that allowance is a quote for a new purchase or a matched-quality home.

We divide each city’s total monthly owner costs (ACS B25089) by its matching number of owner households (B25081). This avoids treating San Francisco’s “$4,000 or more” median as a missing housing cost. Expensive homes can pull averages upward; the comparison does not hold home size, quality or loan terms constant.

Census owner costs ↗ · 2025 housing definitions ↗

Your address confirms Portland tax boundaries. It does not tell us your rent, mortgage payment or every destination’s parcel assessment; the comparison keeps consistent housing benchmarks.

Assumptions

Selected children under 18, adults age 35, wage income, full-year residence and the selected workplace, standard deductions, and no pretax benefit deductions. Two earners split wages equally. Health spending is a survey allowance, not a quote for your insurance plan. Car costs include annualized purchases, insurance, running costs and fees, rather than the exact timing of a car loan.

Selected childcare is included. Tuition, separately priced private camps, cash gifts, vacation lodging, voluntary retirement savings, and loan principal outside housing remain excluded. No additional subsidy is assumed beyond your entered net childcare payment and modeled tax credits. Individual insurance, tolls, HOA dues, trash bills and special assessments can differ from or fall outside the benchmarks. Oregon’s kicker requires actual prior-year tax liability. The separate tax-only charts use a narrower spending scenario and should not be added to this total.

Family spending, childcare prices & sources

What changes when you add people?

Count the adults and children whose living expenses this income supports. Financially independent roommates are outside that budget. We start with 2025 BLS spending averages for a single person or married couple, adjusted to your income. The couple group is a spending proxy for any two adults; it does not set marital status. Each adult beyond two adds the couple group’s per-person allowance for food, clothing, health, personal care, reading, public transport, household supplies and recreation. Shared furnishings, phone, home services, owner upkeep and selected car costs are not multiplied by headcount. Housing stays at your selected bedroom or mortgage scenario.

Adding children keeps the adult budget fixed and adds allowances in those same per-person categories. One-adult households use the single-parent group; other households use the young-child or school-age group for each selected age. Ages initially use 4, 9 and 15 in sequence, shown beside the household controls; set the actual ages and childcare arrangement for a useful family estimate. These allowances are modeling proxies, not observed marginal costs for your particular household.

Supported adults and tax filers are separate. The tax model covers one single or joint return. Adding an adult does not change filing status, add wages, or claim an adult-dependent credit. Joint filing requires at least two adults; switching the household to one adult resets filing to single and one earner. Separate returns, head-of-household filing and adult-dependent eligibility need a different tax calculation. The source’s married-couple spending profile also does not represent every extended family’s health or care costs.

Per-person family spending is an explicit proxy for a child allowance, not a measured marginal cost or a claim that every family buys the same things. Holding adult spending fixed models keeping the same lifestyle; families may cut adult spending to accommodate children. Family groups differ in adult ages and insurance. BLS family estimates flagged for high sampling uncertainty are omitted and use the broader income-group fallback. Healthcare can differ sharply from your insurance plan. Owner upkeep uses published adult-group repair spending divided by the homeowner share, with broader furnishings and service income curves for scaling.

The activities allowance is BLS “fees and admissions”: recreational lessons, sports, memberships and admissions for the whole household, including households paying nothing. Your amount replaces that entire allowance; it is removed from other entertainment first. This does not separately price every camp or private-school expense. Paid care is a separate category and only eligible work-related care enters the childcare tax-credit model.

BLS family spending tables ↗BLS category definitions ↗Download family spending & quality flags

Childcare: a benchmark or your actual spending

The estimates below are full-time center care for 52 weeks. They use the Department of Labor’s 2022 county median weekly prices, adjusted to 2025 dollars with BLS daycare and preschool inflation. Checked November 2, 2026: 2022 is the latest nationwide county edition available from this source. These are historical estimates with inflation applied, not current provider quotes or guaranteed available places. Some county observations were imputed; the source download preserves those flags.

Automatic care estimates cover children under 6. Ages 3–4 use the source’s representative preschool aggregate; age 5 uses its 54-months-to-school-age category. Actual kindergarten enrollment varies. School-age full-time prices are not reliable substitutes for after-school care, so those costs are included only when you enter paid care. Joint filers with one earner initially default to no paid care; you can change that. Other supported adults are not assumed to provide care. Your actual Portland total is adjusted across cities using broad 2024 BEA service-price ratios, because an unknown mix of part-time care, subsidies and school-age care cannot be matched precisely to a full-time county rate. The entered total is not increased by the spending slider.

Modeled monthly center care per child · 2022 county medians in 2025 dollars
City / county benchmark	Under 2	Age 2–under 3	Preschool (ages 3–4)
PortlandMultnomah County, Oregon	$2,064	$1,921	$1,505
BeavertonWashington County, Oregon	$1,949	$1,810	$1,420
Vancouver, WAClark County, Washington	$1,811	$1,262	$1,262
SeattleKing County, Washington	$2,425	$1,976	$1,976
DenverDenver County, Colorado	$2,180	$1,898	$1,683
MinneapolisHennepin County, Minnesota	$1,977	$1,762	$1,566
AustinTravis County, Texas	$1,161	$1,085	$1,060
San FranciscoSan Francisco County, California	$3,075	$2,197	$2,418
NashvilleDavidson County, Tennessee	$1,073	$742	$742
Oklahoma CityOklahoma County, Oklahoma	$1,092	$945	$945
LouisvilleJefferson County, Kentucky	$1,095	$932	$932

DOL county childcare prices ↗DOL methods & limitations ↗BLS childcare inflation ↗Download childcare prices & provenance

Next: isolate taxes by income and city

LOCAL PAY

Does local pay cover local costs?

A cheaper city may also pay less. This section replaces your salary with each metro area’s typical pay and keeps your household and living budget the same. Portland, Beaverton and Vancouver, WA, share one metro wage figure, but their housing and taxes differ.

Average pay is pulled up by high salaries. Median pay is the midpoint: half of jobs pay less and half pay more. Both are metro job-wage rates, generally annualized to 2,080 hours, not city household incomes or actual part-time earnings.

Affordability index100 = budget covered

Take-home pay ÷ living costs × 100. Higher leaves more room; below 100 means a shortfall.

Portland at average pay91.7 / 100

$434 short per month after the selected budget.

Your pay compared with Portland1.28× local average

$100,000 per worker in your household, versus $78,430 locally.

One earner · 1 adult, no children · 2-bedroom rental · 1 car

Everyday spending stays at the budget built for your $100,000 household salary and 100% spending setting. It does not grow with local pay. Taxes are recalculated at each wage. Adjust the budget ↑

AustinMetro pay · city living costs
Gross / worker / year$74,580
104.9Budget covered
$5,085 take-home / $4,847 costs per month
Left / month$238
Vancouver, WAMetro pay · city living costs
Gross / worker / year$78,430
102.6Budget covered
$5,230 take-home / $5,099 costs per month
Left / month$131
Oklahoma CityMetro pay · city living costs
Gross / worker / year$60,330
97.2Below budget
$4,023 take-home / $4,141 costs per month
Left / month-$118
DenverMetro pay · city living costs
Gross / worker / year$81,690
96.7Below budget
$5,226 take-home / $5,407 costs per month
Left / month-$181
SeattleMetro pay · city living costs
Gross / worker / year$91,790
96.2Below budget
$5,999 take-home / $6,237 costs per month
Left / month-$238
BeavertonMetro pay · city living costs
Gross / worker / year$78,430
94.3Below budget
$4,823 take-home / $5,115 costs per month
Left / month-$292
PortlandMetro pay · city living costs
Gross / worker / year$78,430
91.7Below budget
$4,820 take-home / $5,254 costs per month
Left / month-$434
LouisvilleMetro pay · city living costs
Gross / worker / year$62,310
91.2Below budget
$4,038 take-home / $4,426 costs per month
Left / month-$388
NashvilleMetro pay · city living costs
Gross / worker / year$66,390
90.7Below budget
$4,605 take-home / $5,079 costs per month
Left / month-$474
MinneapolisMetro pay · city living costs
Gross / worker / year$74,580
89.2Below budget
$4,843 take-home / $5,428 costs per month
Left / month-$585
San FranciscoMetro pay · city living costs
Gross / worker / year$100,220
69.9Below budget
$6,065 take-home / $8,682 costs per month
Left / month-$2,617

A scenario index, not an official ranking or a minimum-needs standard. May 2025 wages and 2025 tax rules; 2024 regional price differences; Sep–Oct 2026 apartment rents plus estimated utilities. It does not measure job availability, service quality or your likely job offer.

See wages, sources & how the index works

BLS estimates pay for jobs across each metro, including suburbs and cross-state areas. The scenario assumes residence and work in the named city; Portland’s income-tax boundaries follow the address/example above. Housing uses city benchmarks, so this is a city-living scenario at metro pay, not a geographically uniform metro index.

The published annual wage rates generally assume 2,080 working hours. They are not actual annual earnings for part-time workers. Self-employment, overtime premiums and employer benefits are excluded. Different mixes of occupations help explain differences between metros; this does not compare the same occupation.

For two earners we model two identical wages; twice a median wage is not an observed median household income. Take-home pay subtracts modeled federal income tax, Social Security, Medicare, and state/local income taxes and employee contributions, after included credits. Personal Oregon kicker and Minnesota rent overrides are excluded here. Property and consumption taxes already embedded in housing and purchases are not added again. Selected children and childcare are included; tuition, debt principal and voluntary retirement remain outside this budget.

Example: $5,000 take-home ÷ $4,000 costs × 100 = 125, with $1,000 left. This means pay is 25% above the budget, not that 25% of pay is saved.

BLS OEWS · all occupations · May 2025 · checked November 2, 2026
City / wage geography	Average / worker / year	Median / worker / year
Portland · BLS source ↗Portland-Vancouver-Hillsboro, OR-WA (Metropolitan Statistical Area)	$78,430	$60,690
Beaverton · BLS source ↗Portland-Vancouver-Hillsboro, OR-WA (Metropolitan Statistical Area)	$78,430	$60,690
Vancouver, WA · BLS source ↗Portland-Vancouver-Hillsboro, OR-WA (Metropolitan Statistical Area)	$78,430	$60,690
Seattle · BLS source ↗Seattle-Tacoma-Bellevue, WA (Metropolitan Statistical Area)	$91,790	$72,610
Denver · BLS source ↗Denver-Aurora-Centennial, CO (Metropolitan Statistical Area)	$81,690	$62,320
Minneapolis · BLS source ↗Minneapolis-St. Paul-Bloomington, MN-WI (Metropolitan Statistical Area)	$74,580	$59,320
Austin · BLS source ↗Austin-Round Rock-San Marcos, TX (Metropolitan Statistical Area)	$74,580	$56,950
San Francisco · BLS source ↗San Francisco-Oakland-Fremont, CA (Metropolitan Statistical Area)	$100,220	$74,260
Nashville · BLS source ↗Nashville-Davidson--Murfreesboro--Franklin, TN (Metropolitan Statistical Area)	$66,390	$50,390
Oklahoma City · BLS source ↗Oklahoma City, OK (Metropolitan Statistical Area)	$60,330	$47,230
Louisville · BLS source ↗Louisville/Jefferson County, KY-IN (Metropolitan Statistical Area)	$62,310	$48,370

The latest edition was checked against BLS’s release table. Published values were fetched directly from its public API; series IDs and the response checksum are included in the source download. Source retrieval verifies the observations, not the accuracy of every household assumption.

BLS release table ↗BLS definitions & methods ↗Download wage data & provenance

TAXES BY INCOME

State and local taxes at different incomes

Compare the same household across incomes and cities. Each percentage is the share of gross wages going to modeled state and local taxes and employee contributions, after included credits. This is a subtotal with coverage gaps, not a complete tax burden.

Choose an income row to update every comparison on this page.

Household & spending settings ↓

Defaults: 1 gasoline car(s), national spending anchors and city housing benchmarks. Include taxes embedded in rent and businesses in a separate statewide view ↓

Share of gross wages · lower to higher

Below 0% · net credits0–2%2–4%4–6%6–8%8–10%10–15%15%+

Scroll sideways to compare all eleven cities →

Single filer · no children · renter · 2025
Portland	Beaverton	Vancouver, WA	Seattle	Denver	Minneapolis	Austin	San Francisco	Nashville	Oklahoma City	Louisville
7.5%	7.0%	5.8%	7.4%	5.0%	-8.0%	2.6%	5.0%	3.8%	5.2%	8.1%
8.0%	7.6%	4.1%	5.1%	5.1%	-0.4%	1.7%	4.9%	2.5%	5.4%	7.8%
8.1%	7.9%	3.5%	4.2%	5.2%	1.7%	1.3%	5.3%	2.0%	5.4%	7.5%
8.1%	8.0%	3.1%	3.7%	5.5%	5.7%	1.2%	6.7%	1.7%	5.5%	7.3%
8.4%	8.3%	2.8%	3.3%	5.5%	6.8%	1.0%	7.8%	1.5%	5.5%	7.1%
10.0%	9.7%	2.5%	2.9%	5.5%	7.2%	0.9%	8.9%	1.2%	5.4%	7.0%
11.1%	10.3%	2.0%	2.3%	5.3%	7.9%	0.7%	9.7%	1.0%	5.3%	6.8%
12.5%Extrapolated	10.6%Extrapolated	1.5%Extrapolated	1.7%Extrapolated	5.1%Extrapolated	9.3%Extrapolated	0.5%Extrapolated	10.7%Extrapolated	0.7%Extrapolated	5.2%Extrapolated	6.6%Extrapolated
13.3%Extrapolated	10.8%Extrapolated	1.2%Extrapolated	1.3%Extrapolated	4.9%Extrapolated	9.7%Extrapolated	0.4%Extrapolated	12.0%Extrapolated	0.5%Extrapolated	5.1%Extrapolated	6.5%Extrapolated

What these colors measure: modeled household payments and identified pass-through taxes, not total government revenue or service quality. For renters, property tax is embedded in the rent price, not a second tax bill. The household tax share cannot be separated from rent here. The whole budget already includes rent. Blue means included refundable credits exceed modeled charges.

Income thresholds

Portland’s SHS and PFA taxes apply above taxable-income thresholds. Below them, Oregon income tax still matters; refundable credits can substantially change the lowest-income comparison.

Filing status and earners

Joint filing changes thresholds. Two earners can pay more capped employee contributions than one earner with the same total pay. Homeowners also face parcel-specific assessments.

Measured as a share of gross pay

This shows an effective share of gross pay, not a top marginal rate. Spending changes smoothly between national survey anchors. Above $286,188, spending is extrapolated with a sensitivity range; it is not observed millionaire spending.

Negative shares mean modeled refundable credits exceed modeled charges. Credits depend on eligibility and claiming them. The table reflects the selected qualifying children and credits. Retirement, business income, head-of-household filing and special eligibility situations need a different calculation. Owner rows can change materially with property-tax relief, especially Minnesota’s homestead refund.

STATEWIDE ESTIMATES

Taxes paid through rent, purchases and businesses

For a broader view of who ultimately bears taxes, compare published statewide estimates. These include taxes embedded in rent, purchases and business activity, across different kinds of families and income.

Select a row to see each state’s actual dollar-income band below. A percentile group is a different income range in each state. Percentages are shares of family income, including non-wage income.

All included taxes · ITEP, Who Pays? 7th edition · non-senior families
OregonContext for Portland and Beaverton	WashingtonContext for Vancouver, WA and Seattle	ColoradoContext for Denver	MinnesotaContext for Minneapolis	TexasContext for Austin	CaliforniaContext for San Francisco	TennesseeContext for Nashville	OklahomaContext for Oklahoma City	KentuckyContext for Louisville
12.0%	13.8%	8.3%	6.2%	12.8%	11.7%	12.8%	12.2%	12.4%
10.1%	10.9%	9.0%	8.0%	11.2%	10.3%	10.9%	10.3%	10.9%
9.7%	10.9%	9.9%	10.0%	9.9%	10.4%	10.2%	10.5%	11.0%
10.9%	9.4%	9.3%	10.9%	8.8%	11.0%	8.6%	9.8%	10.3%
11.0%	8.0%	8.5%	9.9%	7.2%	10.8%	7.1%	8.9%	10.0%
10.0%	5.4%	7.6%	9.9%	6.2%	10.4%	5.3%	7.9%	8.4%
10.4%	4.1%	7.0%	10.5%	4.6%	12.0%	3.8%	6.3%	6.6%

Middle 20%: what is inside the total?

State & income band	Sales & excise	Property	Income	Other	Total
Oregon ↗$44,100 to $81,200 · mean $61,000	2.0%	2.3%	5.2%	0.1%	9.7%
Washington ↗$61,800 to $107,700 · mean $82,400	7.5%	3.2%	0.0%	0.2%	10.9%
Colorado ↗$52,400 to $95,200 · mean $71,900	3.9%	3.0%	2.8%	0.1%	9.9%
Minnesota ↗$60,800 to $100,900 · mean $79,900	3.7%	2.6%	3.6%	0.1%	10.0%
Texas ↗$40,800 to $73,900 · mean $56,300	6.2%	3.5%	0.0%	0.1%	9.9%
California ↗$48,800 to $86,100 · mean $65,900	5.4%	3.3%	1.4%	0.3%	10.4%
Tennessee ↗$41,500 to $71,700 · mean $53,300	7.7%	2.0%	0.2%	0.2%	10.2%
Oklahoma ↗$38,400 to $67,500 · mean $52,300	5.5%	2.1%	2.6%	0.2%	10.5%
Kentucky ↗$39,800 to $69,400 · mean $53,600	4.6%	2.0%	4.3%	0.1%	11.0%

Business taxes are allocated to people under ITEP’s economic-incidence assumptions; they are not extra bills sent to every household. The study includes homeowners and renters, families with children and investment income; it excludes senior taxpayers. It uses different years, populations and income definitions from the calculator. Differences between the two are not a measured “missing tax” amount. Published components may not sum because of rounding.

ITEP methods & incidence assumptions ↗Download the nine state tables

TAX BREAKDOWN

Your taxes, line by line, in each city

2025Tax rules · housing dated separately
Coverage expanded November 1, 2026

1 adult, no children · 1 earner · work in each home city

Adults age 35, standard deductions, no other income. This is a wage-earner scenario, not every household’s complete liability. You can change the defaults in the budget settings above.

Annual modeled subtotal + required employee contributions. Renters are not charged a second property-tax bill. Portland’s estimate excludes Oregon’s 2025 kicker credit. You can add it under Optional tax credits.

The spending range varies included purchase, fuel and utility assumptions. It is not a confidence interval or an upper limit on your tax burden.

State income & wage taxLocal income & wage taxEmployee contributionsShopping sales taxesVehicles & fuelUtility taxes & fees

Select any city to inspect its calculation. Bars show charges before refundable credits; totals subtract those credits. This is not a ranking of all taxes.

CALCULATION

Portland

$8,401modeled annual subtotal

Tax or contribution	Annual amount
Oregon personal income tax before creditsState government · calculated from wages and included creditsSource ↗: Oregon: 2025 OR-40 resident instructions Source ↗: IRS: 2025 Form 1040 instructions and official tax/EIC tablesOregon taxable income $88665; includes $8500 federal tax subtraction.	$7,448
Oregon personal exemption creditState government · calculated from wages and included creditsSource ↗: Oregon: 2025 OR-40 resident instructions	-$256
Oregon statewide transit taxState government · calculated from wages and included creditsSource ↗: Oregon: 2025 statewide transit tax instructions0.1% of wages; no income-tax deduction or exemption reduces this wage base.	$100
Paid Leave Oregon employee contributionState insurance or benefit program · required contributionSource ↗: Paid Leave Oregon: contribution rates and employee shareEmployee 60% of the 1% premium; $176,100 wage cap per worker.	$600
Portland Arts TaxLocal or regional government · calculated from wagesSource ↗: Portland: 2025 Arts Tax return and poverty thresholds$35 per income-earning adult with at least $1,000 income; household poverty exemption applies.	$35
Vehicle purchase tax · annualizedState government · Annualized national new/used net purchase spending, scaled by 1 car(s). Uses $30,000 new / $20,000 used reference transactions for capped taxes. New-vehicle 0.5% privilege/use tax only; assumes dealer pass-through. This is not a purchase every year. Net outlays approximate the tax base; leases, trade-in rules and your vehicle change it.Oregon · vehicle privilege/use tax ↗BLS · vehicle purchase spending anchors ↗	$13
Gasoline taxes & statutory feesOregon, Portland and Multnomah County where applicable · 400 gallons/year × $0.530/gallon, before sensitivity adjustment. Annual average of 2025 rates; federal tax excluded. California includes EIA’s approximate state sales-tax component, but not local gasoline sales taxes or regulatory price effects.EIA · January and July 2025 state fuel taxes ↗Portland · local gas tax ↗Multnomah · fuel tax ↗	$212
Annual vehicle taxes & identified feesOregon and Multnomah County · 1 gasoline passenger car(s), fifth year, $30,000 original MSRP / $20,000 current assessed value where applicable. $136 state + $112 Multnomah registration per two years, annualized; 20–39 MPG. Inspection and other fees excluded.Oregon DMV · registration and county fees ↗	$124
City electricity & gas utility tax · embedded estimatePortland · 5% of standardized electricity and gas budgets where the Portland boundary applies. Assumes full pass-through of utility license/franchise costs; does not add both overlapping fees. Other utilities and Oregon public-purpose charges remain gaps.If your lease includes this utility, its taxes and fees are embedded in your rent price. Otherwise they are within your separate utility bill. The rent + utilities budget already includes these costs; not added again.Portland · utility license fees, 7.14.060 ↗	$125
Property tax within rentThe landlord’s property tax is embedded in the rent price. Your share is not separately allocated; rent is already included in the whole budget.	Included in rent

How complete is Portland’s estimate?

The total is a modeled subtotal, not every tax this household ultimately bears. The spending range varies included estimates; it does not bound unmodeled taxes.

Income taxes & employee contributions

Calculated

2025 wage-income rules for the selected filing and worker profile. Federal taxes are excluded from this tax-only subtotal; the whole budget includes them. Credits require eligibility and claiming them.

Shopping, vehicles & gasoline

Scenario estimate

Income-based spending, a gasoline-car scenario and 2025 tax rates. Actual purchases, vehicle values and travel change the amount.

Utilities & communications

Identified taxes & fees

Only applicable, cited taxes and fees enter this subtotal; the full utility bill is a living cost. Exempt charges are omitted. Other provider and service-specific charges remain unquantified.

Residential property

Embedded in rent · unallocated

Landlords pay property tax; some of its economic burden can reach renters. We cannot infer your share from income and address. Rent already includes the landlord’s costs, so adding an arbitrary tax share to rent would count it twice.

Business taxes & non-wage income

Separate context

Business taxes can affect prices, wages and investment returns. Capital gains, self-employment, estate and other conditional taxes need different facts. The statewide study includes broader incidence; it is not an additional household charge.

Specific gaps for Portland: Vehicle inspection and ancillary fees; water, sewer, telephone taxes and public-purpose charges; Portland clean-energy business tax incidence. Alcohol, tobacco, cannabis, lodging, insurance-premium taxes, many taxable services and transaction-specific charges are not individually calculated in this tax-only subtotal. The whole-budget view uses gross spending benchmarks that include embedded taxes.

See the broader tax-incidence comparison ↑

Sales-tax sourcesOregon Department of Revenue · no general sales tax ↗

What changes the result

Not a filed return: special deductions, retirement contributions, adult dependents, disability, education credits, tips/overtime deductions, benefits, and out-of-state work are outside this profile.
Employee insurance contributions assume the state plan and the employer withholds the employee share. Employer-paid taxes and their possible economic incidence are excluded.
Oregon Workers’ Benefit Fund employee assessment (1¢ per hour worked in 2025) is excluded because annual hours are unknown.
Oregon’s 2025 kicker is excluded: it depends on actual 2024 eligible tax liability, not 2025 wages.

CSV contains model inputs and results, without your address.

TWO CITIES SIDE BY SIDE

Why do the budgets differ?

Compare Portland with

The same whole-budget calculation shown at the top, compared side by side. See how taxes, housing and everyday prices contribute to the difference.

MONTHLY SCENARIOPortland − Austin

Income taxes & employee contributionsFederal, state & local, after credits. Purchase and property taxes stay inside spending.+$661

Housing benchmark2-bedroom apartment rent + utilities+$204

Everyday costsFood, transport, health care, goods and services; embedded taxes included+$203

Portland’s modeled budget differencePositive = Portland costs more in this scenario+$1,068

This is an estimated budget, not an observed household. Includes federal taxes, broad everyday costs and selected child costs. Tuition, voluntary retirement, other loan principal and some individual charges remain outside it. Housing includes the apartment-rent average plus a separate utility allowance; no landlord property tax is added on top.

MONTHLY DIFFERENCE

$1,068/ month

More to cover in Portland.

Under these assumptions, Austin has the lower estimated total living cost. The difference is 12.8% of gross annual wages.

Housing: Sep–Oct 2026 apartment averages + estimated utilities. Source & methods ↗

Inspect housing estimates & uncertainty

The same source and apartment category in all eleven cities: RentCafe / Yardi Matrix averages for buildings with 50 or more units, checked November 2, 2026. These are market apartment rents, not the Census median paid by existing tenants. Small buildings and detached houses are not represented; floor area, neighborhood and quality still vary. No margin of error is published.

2-bedroom apartments · monthly dollars · source dates vary
City / source	Average rent	Utility allowance	Housing total	Average size	Source updated
Portland ↗	$1,980	$179	$2,159	968 sq ft	2026-10-30
Beaverton ↗	$1,841	$179	$2,020	959 sq ft	2026-09-30
Vancouver, WA ↗	$1,825	$179	$2,004	1,000 sq ft	2026-10-30
Seattle ↗	$2,873	$156	$3,029	982 sq ft	2026-10-30
Denver ↗	$2,226	$147	$2,373	1,063 sq ft	2026-10-30
Minneapolis ↗	$2,119	$157	$2,276	1,020 sq ft	2026-09-30
Austin ↗	$1,818	$137	$1,955	1,065 sq ft	2026-10-30
San Francisco ↗	$5,146	$289	$5,435	1,014 sq ft	2026-10-30
Nashville ↗	$2,060	$121	$2,181	1,075 sq ft	2026-09-30
Oklahoma City ↗	$1,140	$124	$1,264	990 sq ft	2026-09-30
Louisville ↗	$1,371	$126	$1,497	1,021 sq ft	2026-09-30

Utilities are a separate estimate: 2025 BLS renter households spent $2,011 a year on utilities, fuels and public services excluding telephone. We adjust that allowance with each metro’s 2024 BEA utility price index. It does not vary with salary or bedroom count. Actual usage, climate, lease inclusions and mandatory building fees can change the bill; the allowance is not a quote for a three-bedroom home. Phone and internet stay in everyday spending, and landlord property taxes stay inside rent.

RentCafe methodology ↗ · BLS housing-tenure tables ↗ · BEA utility prices ↗ · Download rents, utility inputs & sources

YOUR OWN ESTIMATE

What is being in Portland worth to you?

Family, work, access to nature, climate, culture, and public services can all matter. Choose a monthly value to see the tradeoff; this does not measure what other people think or predict migration.

Portland’s personal value relative to Austin: $0 / month

The modeled cost difference exceeds your stated Portland preference by $1,068 a month.

Negative values mean you prefer Austin. The $0 starting value is neutral, not an assumption about Portland’s attractiveness.

What can we conclude?

The tax difference is real under the selected rules and assumptions. Whether it is decisive depends on the whole budget, earnings opportunities and personal priorities. A calculator can price a scenario; evidence is needed to say how people actually respond.

Read the evidence

RESEARCH

What research says about taxes, moving and public services

People make two separate arguments about Portland taxes: that they make the region less competitive, and that public services aren’t worth what they cost. Each needs its own evidence.

HOUSEHOLD COST

Household costs can be measured

The whole-budget view combines estimated taxes, housing and everyday costs. The tax-only charts isolate selected taxes under a stated profile. Oregon’s wage income tax creates a substantial difference from states without one; local high-income taxes add to it above their thresholds. Sales taxes and property bills offset some of that difference, by different amounts for different households.

That can establish a cost disadvantage under the modeled assumptions. It cannot establish that Portland is always less affordable: housing, pay, credits, benefits and household needs can change the conclusion.

Test the income comparison

LOCATION & AMENITIES

Cost is one of many reasons people choose where to live

Access to nature, climate, family, professional networks and housing supply are part of location choice. Research models these alongside wages and housing prices. They are neither a guarantee that people will stay nor an excuse to ignore tax costs.

The personal-value slider makes the tradeoff visible. It assigns no universal dollar value to Portland’s geography or culture.

Albouy & Stuart, urban location research · 2020

THE LOCAL MIGRATION EVIDENCE

Research finds some response to local taxes, of uncertain size

A 2026 working paper on Multnomah County’s Preschool for All tax finds increased departures, particularly among households likely to owe the tax. It uses IRS and Census data, comparison areas and several statistical approaches.

The authors say they cannot definitively establish causality. The pandemic, protests, other policy changes, the nearby Washington border and an incomplete preschool rollout complicate interpretation. They characterize their estimates as an upper bound.

Conway, Iselin & Rork · working paper · 2026

8.5%Estimated erosion of potential PFA revenue in the paper’s 2022 scenario

A modeled difference from revenue without the estimated migration response. Not an observed 8.5% decline in collections. It is not a forecast from the household calculator.

PEOPLE

Taxes affect where some top earners move

National research finds tax incentives influence top-earner migration at the margin, while social and professional ties constrain mobility. A California study also finds migration and reported-income responses to a large high-earner tax increase.

Neither result means every departure is tax flight. Income leaving a county is not itself a measure of foregone future tax revenue, and address-change records do not reveal motives.

Young & Lurie · 2025 Rauh & Shyu · 2024 IRS migration data and limitations · 2026

BUSINESSES

Business taxes need a separate analysis

Research on large multistate firms finds business activity responds to taxes, with different effects for corporations and pass-through businesses. Mobile industries respond more strongly, and some activity shifts between states.

This wage-earner calculator does not model business profits, gross-receipts taxes or investment. Those research estimates cannot supply a Portland job-loss forecast or describe the choices of every neighborhood business.

Giroud & Rauh · 2019 Explore Portland’s small-business evidence

PUBLIC SERVICES

No single score can sum up what taxes buy

Taxes go to different authorities for different purposes. A city’s total collections cannot tell us whether its schools, emergency response or housing programs deliver value. Independent audits give us a more precise starting point.

911 CALL ANSWERING

77 → 18seconds, average wait

Portland’s auditor reports improvement from July 2022 to January 2026. As of April 2026, the bureau still missed the national standard of answering 90% of calls within 15 seconds.

An average is different from a threshold measure. This is call answering, not police or ambulance arrival time.

Portland City Auditor · 2026

SUPPORTIVE HOUSING SERVICES

9 of 18recommendations implemented

Metro’s November 2025 follow-up found seven more in process and two unimplemented. Long-term planning improved, while reliable outcome and cost reporting still needed work.

Recommendations completed are not households housed. The reporting gaps limit what a cost-effectiveness comparison can establish.

Metro Auditor · 2025

PRESCHOOL FOR ALL

1,250open seats at an August 2026 snapshot

A county memo identified costs and allocation risks when seats were funded but empty while preferred sites had waitlists. A prior audit also found progress reaching priority families.

The fraud/waste allegation was not substantiated. Vacancies change; waitlist entries are not unique children. Annualizing one month is not observed annual waste.

Multnomah County Auditor · September memo · 2026 Multnomah County Auditor · equity audit · 2025

How to compare the services behind the tax bill

Compare the same service, year and population need: spending per completed service, access, timeliness, quality and outcomes. Account for wages, infrastructure, pension obligations, state aid and who is responsible for delivery.

Explore nine cities’ spending, park access, transit, libraries, housing outcomes and public safety. The current evidence supports specific criticisms and improvements. It does not establish that Portland’s entire government is less efficient than Austin’s or Oklahoma City’s. The comparable revenue view is a funding comparison, not an efficiency ranking.

Lincoln Institute · fiscal comparability methods · 2020

Inspect the research and audit evidence 12 core records

Mult-No-More? The Migration Effects of Multnomah County's Preschool For All Income Tax
Quasi-experimental working paper; not a peer-reviewed publication at verification · Multnomah County and interstate moves
IRS flows through 2022 and ACS through 2024, synthetic difference-in-differences and other comparisons support a tax contribution.
Limits: Authors cannot definitively establish causality. Pandemic, protests, other policy changes, the Washington border and incomplete preschool rollout complicate interpretation; they characterize estimates as an upper bound.
Read source · Abstract; printed pp. 4, 10, 32–35; sections 6.3–6.4 ↗Read source · University announcement identifies working-paper status ↗Read source · Authors' replication materials; linked by manuscript ↗
Taxing the Rich: How Incentives and Embeddedness Shape Millionaire Tax Flight
Peer-reviewed empirical research, American Journal of Sociology 131(2):371–407 · United States, interstate migration of top earners
Uses 3.9 million observations over seven years and the 2017 federal tax change and pandemic as natural experiments.
Limits: Evidence about top earners and state boundaries does not estimate Portland's local-tax effect or represent every household above the much lower PFA threshold. Do not interpret marginal migration effects as zero effects.
Read source · Publisher abstract and article metadata ↗
Behavioral Responses to State Income Taxation of High Earners: Evidence from California
Peer-reviewed empirical research, AEJ: Economic Policy 16(1):34–86 · California, 2012 Proposition 30
Administrative data and matched out-of-state controls examine a reform raising marginal rates by up to 3 percentage points. The estimated additional departing share of the top-bracket residential tax base was 0.8% in 2013.
Limits: Revenue erosion is not the percentage of taxpayers who moved. Changes in reported taxable income are not automatically lost economic output. A California reform is not a Portland forecast, and erosion does not mean the reform raised no additional revenue.
Read source · Abstract; full paper and replication package linked ↗
State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data
Peer-reviewed empirical research, Journal of Political Economy 127(3):1262–1316 · US establishments of multistate firms, 1977–2011
Census microdata distinguish C corporations from pass-through firms. Corporate-tax changes affect C-corporation activity; personal-tax changes affect pass-through activity. About half the measured response reflects reallocation between states.
Limits: Primary sample: firms with at least 100 employees operating in at least two states. These estimates cannot be directly applied to Portland's small local businesses or used as a universal jobs calculator. The abstract's elasticity terminology should not be converted without the paper's definition.
Read source · Abstract and article metadata ↗Read source · Published manuscript, printed p.1265, sample and percentage-point interpretation ↗
Urban Population and Amenities: The Neoclassical Model of Location
Peer-reviewed spatial economic model estimated with metropolitan data · US metropolitan areas
A model using wages and housing costs explains about half the cross-metro variation in population and density; quality of life and housing-production constraints matter.
Limits: This is not a causal evaluation of Portland taxes or a dollar valuation of current city services. Geography and climate are amenities too; not everything people value is produced by government.
Read source · Author abstract and final publication metadata ↗Read source · Author manuscript; abstract and general-equilibrium model ↗
Personal Income Tax Filing and Payment Information
Current administrative tax rules · Metro and Multnomah County tax jurisdictions
In 2026 SHS is 1% above $128,000 single or $205,000 joint taxable income. PFA is 1.5% above $125,000/$200,000, plus another 1.5% above $250,000/$400,000. Only income above each threshold is taxed at that tier.
Limits: These are taxable-income thresholds, not salaries. Being exempt from SHS/PFA does not mean paying no state or local taxes. Work location and sourced income matter: moving residence across a boundary does not necessarily eliminate liability.
Read source · Personal Income Tax Rates and Exemption Thresholds; Residency Status ↗
SOI Tax Stats: Migration Data
Official administrative descriptive data · County-to-county and state-to-state flows, including Multnomah County
Files report returns (roughly households), exemptions (roughly people), and adjusted gross income. State-level tables also break out income and age.
Limits: Matched tax filers are not the entire population. AGI is neither wealth nor a recurring amount of future lost revenue. County totals do not identify each mover's income or motive. IRS changed its matching process for 2022–2023; mark the series break before comparing trends.
Read source · US population migration data; 2022–2023 series-change notice ↗Read source · 2022–2023 data user guide; variable units and suppression ↗
Methodology Used to Create the Fiscally Standardized Cities Database
Primary fiscal-data methodology · US central cities and their overlapping local governments
FiSC adds municipal finances to allocated county, school-district and special-district finances, using population, enrollment and service-area shares.
Limits: Allocations are estimates, not household tax bills. Harmonized finance does not itself measure service quality or efficiency. Cost, need, capital cycles, pension obligations and government responsibilities still differ. Use matched years and functions, and show state funding separately.
Read source · Methodology summary ↗Read source · September 2020 methodology, allocation rules and limitations ↗
Emergency Communications has dramatically improved 911 staffing and call wait times; further efforts could help avoid setbacks
Independent government performance audit · Portland Bureau of Emergency Communications, serving Multnomah County
Average call-answer wait fell from 77 seconds in July 2022 to 18 seconds in January 2026. As of April 2026 the bureau still missed the standard of answering 90% of calls within 15 seconds. Hiring and training improved staffing; call volume also fell.
Limits: Call-answer time is not police or ambulance arrival time. Average wait and a 90%-within-threshold standard are different statistics. This documents performance, not a causal return on a particular tax or an intercity efficiency rank.
Read source · Background: staffing shortages; Figure 2; training results ↗
Supportive Housing Services Follow-Up Audit
Independent government performance audit follow-up · Three-county Metro SHS program
Of 18 earlier recommendations, 9 were implemented, 7 in process and 2 unimplemented. All five long-term planning/communications recommendations were implemented. Five of six data-reporting recommendations remained in process. County funding allocations still did not match need.
Limits: Recommendation completion is not a count of households housed. Reporting weaknesses do not prove every reported result is false. Use this follow-up rather than presenting January 2024 findings as unchanged in 2026.
Read source · Status of 2024 audit recommendations; What we found ↗
Preschool for All: The program is largely achieving its equity goals, but needs to address risks to expansion
Independent government performance audit · Multnomah County Preschool for All
Auditors found progress reaching priority families and supporting diverse classrooms, with additional support needed. Expansion and communication weaknesses threatened future access.
Limits: Access is a concrete benefit for enrolled families, not proof of a seat for every family, long-term educational gains or better cost-effectiveness than another city's program. Historical tax-rate scheduling in this 2025 report is superseded by current Revenue Division rules.
Read source · Report highlights; families from priority groups; risks to expansion ↗
Good Government Hotline investigation identified concerns about the Preschool for All seat allocation process and contracting structure
Independent hotline-investigation memorandum, with management response · Multnomah County Preschool for All
The auditor cited 1,250 open seats as of August 13, 2026, costing about $2m monthly at that snapshot. Roughly 3,000 waitlist entries could include a child at up to eight sites. The underlying fraud/waste allegation was not substantiated.
Limits: The $24m annualized figure is not observed annual waste; rolling enrollment changes vacancies. Waitlist entries are not unique children. Funding capacity has a stated provider-stability purpose; auditors recommended better allocation and family matching.
Read source · Memo pp.1–3; management response pp.4–9 ↗

Download the evidence ledger

METHODS

How the estimates are calculated

One wage profile, dated inputs

Calendar 2025 tax rules and finalized forms, 2025 national spending and owner housing data, and Sep–Oct 2026 apartment rents. This is a comparison scenario, not a complete 2026 tax projection. Tax filers age 35, with the selected qualifying children; gross ordinary wages equal adjusted gross income before standard deductions. The whole-budget comparison includes federal income and payroll taxes. The tax-only charts isolate state and local charges. Federal itemization and SALT effects can change a real relocation comparison.

Assumes eligible taxpayers file and claim included credits. Special deductions, overtime/tips relief, employer taxes, capital gains, business income and wealth transfers are excluded. Only explicitly identified utility pass-through taxes are included; broader business and rental-property incidence appears in the separate statewide view.

The tax-only shopping scenario

The whole-budget comparison above uses tax-inclusive costs and local price indices. The tax-only charts below it use the narrower scenario described here; do not add the two totals together.

The same shopping, vehicle and energy spending scenarios are used in every city. Starting dollars are anchored to 2025 BLS income-group means, which themselves include tax. Treating those nominal means as a pretax budget is an explicit approximation, not a reconstruction of surveyed purchases.

Shopping categories use income-adjusted BLS family-composition averages. Selected household goods use the family furnishings-and-supplies ratio as a scaling proxy. They are scenario estimates, not exact taxable purchases. The one-car scenario uses the household vehicle-spending averages; two cars doubles that budget. Car-free removes owned-vehicle taxes, but does not estimate taxes embedded in fares or ride-hailing prices.

Spending is linearly interpolated between the five survey mean incomes. Below the lowest anchor it is held constant; above $286,188 the top two groups’ spending growth is extrapolated with elasticity bounded to 0–1. The sensitivity range varies spending ±25%; above the top anchor it also varies growth elasticity ±0.35 within 0–1. These are assumptions, not statistical confidence intervals, and do not bound missing taxes.

Download spending anchors & formulas

Qualifying groceries: $4,208 / year
Restaurant meals: $3,528 / year
Ordinary clothing & shoes: $1,452 / year
Selected household goods & toys: $1,655 / year

Groceries mean qualifying exempt food; candy, soda and other exceptions are outside that category. Vehicle-purchase and gasoline taxes are modeled separately. Only cited utility taxes enter the subtotal. Travel, alcohol, tobacco, sales-tax holidays and many taxable services remain gaps. Each city’s coverage ledger identifies additional omissions.

BLS expenditure tables ↗ · Tax treatment ↗

Property is parcel-specific

Address lookup uses existing public map boundaries and the county bill service. The current bill retains its own fiscal year. The comparative owner figure is the 2025 ACS median real estate taxes paid, not a rate multiplied by home value. Measure 5/50, California acquisition values, exemptions and new assessments make that shortcut unreliable.

Minnesota homeowner refunds can be substantial and require a different tax-year bill plus eligibility information. Owner totals here are before household-specific refunds; they must not be read as a definitive net-tax ranking. Washington job-specific workers’ compensation and Oregon’s hourly Workers’ Benefit Fund assessment are also excluded.

Official income-tax sources & calculation notes 42 references

Oregon DOR: 2025 nonresident return instructions ↗
Vancouver, WA, with all wages physically earned in Portland: Oregon-source wages and 100% Oregon percentage. Full-year Washington residence, no other income. Hybrid workdays and part-year moves are not modeled.
IRS: 2025 Schedule 8812 child and other-dependent credits ↗
2025 $2,200 per qualifying child under 17, $500 for a qualifying age-17 dependent; joint/single phaseouts start $400,000/$200,000. Refundable additional child credit capped at $1,700 per child and earned-income limits. Credits assume valid SSNs and qualifying dependents.
IRS: 2025 Form 2441 dependent-care expenses ↗
2025 work-related paid-care expense caps $3,000/$6,000 for one/two+ qualifying persons (even if only one has expenses, IRS Publication 503), lower-spouse-earnings limit, 20%–35% rate, nonrefundable. No automatic credit for extracurricular activities; dependent-care FSA and special spouse exceptions excluded.
Oregon: 2025 working family household and dependent care instructions ↗
Refundable work-related care credit: $12,000/$24,000 expense caps, earned-income limits and a 300% federal-poverty ceiling. Student/disability imputed income and part-year eligibility excluded.
Oregon: 2025 dependent-care household income and age tables ↗
Official rows A–Y: credit percentage depends on family size, income relative to 2025 poverty guidelines, and youngest child’s January 1 age. The model derives January 1 age as one year less than the entered year-end scenario age.
Colorado: 2025 DR 0104CN child and family affordability credits ↗
Official 2025 form archived by NBER, revision 09/17/25. Child credit for under-6 children, maximum $1,200 each; family affordability credit maximum $3,273 under 6 / $2,455 ages 6–16, with filing-specific income tables. These are 2025 rules, not the suspended 2026 family credit.
Colorado: 2025 tax booklet, DR 0347 dependent-care credit ↗
Official 2025 booklet archived by NBER. Refundable care credit equals 50% of allowed federal care credit at AGI ≤$60,000; alternative low-income credit is 25% of expenses up to $500/$1,000 at AGI ≤$25,000 when federal care credit is unavailable.
Minnesota: 2025 Schedule M1CD dependent-care credit ↗
July 2026 revision of the 2025 form. Refundable care credit uses $3,000/$6,000 expense caps and lower-spouse wages. Above $64,150 AGI, $600/$1,200 caps phase out at 5%. Newborn imputed-care exceptions excluded.
California: 2025 Form 3506 dependent-care instructions ↗
Nonrefundable California care credit calculated from eligible expenses and the federal rate, then multiplied by 50% / 43% / 34% for AGI ≤$40,000 / $70,000 / $100,000. Requires care in California enabling work, capped by remaining California income tax.
Minnesota: 2025 renter-credit instructions and table ↗
October 2026 revision of the 2025 instructions, pp27–31. Exact table below $2,500 rent constituting property tax; worksheet above. M1RENT line 7 dependent subtraction is $7,280 / $14,040 / $20,280 / $26,000 / $31,200 for 1 / 2 / 3 / 4 / 5+ dependents. Model rent is a scenario, not a Certificate of Rent Paid.
IRS: 2025 Form 1040 instructions and official tax/EIC tables ↗
2025 standard deduction $15,750 single / $31,500 joint; EIC tables by child count and federal income tax tables. Corrected second bracket thresholds are $48,475 single / $96,950 joint. Federal liability is included in the whole-budget view and used in state calculations; excluded from the state/local-only charts.
Oregon: 2025 OR-40 resident instructions ↗
Revision 01/29/2026. pp14–18 federal subtraction, standard deduction, exemption credit; p22 EIC; pp29–32 tax tables/rate charts. Kicker is 9.863% of eligible actual 2024 liability.
Oregon: 2025 statewide transit tax instructions ↗
2025 tax 0.1% of employee wages. Separate from employer TriMet tax.
Paid Leave Oregon: contribution rates and employee share ↗
2025 total rate 1%; employee share 60%; $176,100 wage cap. 2026 cap $184,500 is excluded from this model.
Oregon DCBS: 2025 Workers’ Benefit Fund assessment ↗
2¢ per hour total, half employee; not the 2026 1.8¢ rate. Requires hours input.
Metro: 2025 MET-40 instructions ↗
1% on Oregon taxable income above $125,000 single / $200,000 joint for 2025.
Multnomah County: 2025 MC-40 instructions ↗
1.5% on Oregon taxable income above $125,000/$200,000, plus 1.5% above $250,000/$400,000.
Portland: 2025 Arts Tax return and poverty thresholds ↗
$35 per income-earning adult; $1,000 income test; household poverty thresholds $15,650 one / $21,150 two.
Washington: personal income tax FAQ ↗
No general personal wage income tax in the modeled 2025 tax year. Capital gains and business income are outside the wage-only profile.
Washington ESD: 2025 Paid Leave premium notice ↗
0.92% total premium; 71.52% employee share; $176,100 cap per worker; excludes tips.
Washington ESD: 2025 contribution calculations ↗
p12 WA Cares 0.58% employee wage premium, no Social Security wage cap. Model assumes no approved exemption.
Washington DOR: ETA 3240.2026, 2025 Working Families Credit ↗
Tax year 2025 maxima $335 / $660 / $995 / $1,330 for 0 / 1 / 2 / 3+ children; minimum $50. Phaseout rates 13.4% / 13.2% / 19.9% / 26.6%. ETA year is issuance year, not tax year.
Washington: Working Families Credit eligibility and income limits ↗
2025 child-free income must be below $19,104 single / $26,214 joint; ages 25–64, 183+ days of Washington residency, and federal EITC eligibility. Phaseout begins $2,500 below the income limit under RCW 82.08.0206.
Washington L&I: workers’ compensation premium bases ↗
Medical Aid and Supplemental Pension Fund employee shares depend on hours, risk class and employer plan. Not computed from wages alone.
Colorado DOR: individual income tax guide ↗
2025 rate 4.4%; starts with federal taxable income. At AGI above $300,000, allowable standard deduction is limited to $12,000 single / $16,000 joint.
Colorado DOR: earned income tax credit ↗
2025 refundable credit is 50% of federal EITC. The lower 2026 percentage does not apply.
Colorado: 2025 DR0104 TABOR refund table ↗
Page 6: AGI bands up to $52,000 / $105,000 / $168,000 / $233,000 / $299,000 / over: single refunds $19 / $25 / $29 / $35 / $37 / $59. Joint refunds are double. Requires a timely qualifying full-year return.
Colorado CDLE: FY2025–26 performance plan, FAMLI contributions ↗
2025 total premium 0.9%, with 0.45% paid by the employee and 0.45% by a covered large employer. Small-employer rules concern the employer portion.
Colorado CDLE: 2025 FAMLI Social Security wage cap ↗
2025 FAMLI wages are capped at $176,100 per worker.
Denver: occupational privilege tax guide ↗
Employee tax $5.75 per month with at least $500 compensation for Denver work. The separate $4 per month employer charge is excluded.
Minnesota: 2025 Form M1 instructions ↗
Current 2025 instructions: standard deduction $14,950 single / $29,900 joint; $5,200 dependent exemption with separate high-income phaseout; AGI phaseout worksheet on page 12; tax tables on pages 32–38 and rates on page 39.
Minnesota: 2025 Schedule M1CWFC ↗
July 2026 revision of the 2025 form. Working-family credit is 4% of the first $9,480 of wages, rounded to $379; adds $1,750 per child under 18. Combined phaseout is 12% above $31,950 single / $37,910 joint. Prior-year minimum-credit election and advance reconciliation excluded.
California FTB: 2025 resident tax booklet ↗
2025 standard deduction $5,706 single / $11,412 joint; exemption credit $153 per adult and $475 per dependent with AGI phaseout; renter credit $60 / $120; graduated tax schedule; 1% Behavioral Health Services Tax above $1 million of taxable income.
California FTB: 2025 earned income credit booklet ↗
Exact official EIC tables by number of children on pages 22–30. Income ceiling $32,900. Young Child Tax Credit: $1,189 per eligible return with a child under 6, phased out above $27,425. Full-year residency and other eligibility requirements apply.
California EDD: contribution rates, 2025 historical section ↗
2025 SDI employee rate 1.2%; no wage cap since 2024. Covers disability and paid family leave.
Oklahoma: 2025 resident Form511 packet ↗
Verified 2025 PDF. Standard deduction $6,350 single / $12,700 joint; exemption $1,000 per person; official tax tables. Form 538-S sales tax relief is $40 per person, with a $20,000 household-income limit for child-free adults under 65, $50,000 with dependents. Child care/child credit is the greater of 20% of the federal care credit or 5% of federal child credits at AGI ≤$100,000, limited to state tax.
Oklahoma: 2025 Form511-EIC and 2020 credit table ↗
2025 refundable credit is 5% of federal EIC calculated under 2020 rules. An eligible 2024 earnings lookback can raise the credit. The 2020 table is included in the official 2025 form.
Kentucky: 2025 resident Form740 instructions ↗
2025 state rate 4%; standard deduction $3,270. Married taxpayers filing separately on a combined return may claim one deduction per spouse; an ordinary joint return permits only one.
Kentucky: 2025 Schedule ITC family-size credit ↗
Official family-size table: 100% credit up to $15,650 / $21,150 / $26,650 / $32,150 for household sizes 1 / 2 / 3 / 4+, then falls in steps. Form 740 also permits 20% of the federal child-care credit, limited to remaining state tax.
Louisville Revenue Commission: occupational withholding instructions ↗
Resident occupational taxes total 2.2%: 1.25% Metro, 0.2% TARC, 0.75% schools. Applied to gross wages for work within Jefferson County; the 1.45% nonresident rate does not apply to this scenario.
Texas Constitution, ArticleVIII Section24-a ↗
Texas constitutional prohibition on individual income tax; no 2025 state wage income tax.
Tennessee Constitution, ArticleII Section28 ↗
Earned-income and payroll-tax prohibition with a pre-2011 exception; no Nashville personal wage income tax in 2025.

Census owner costs, historical rents & margins of error Spending benchmarks & BLS series

Income rules reviewed October 31; tax coverage expanded November 1; whole-budget and family calculations reviewed November 2, 2026. New laws and new data require a new dated model; this tool is not silently relabeled as a current-year tax return.

How do these taxes fund services? Explore the Portland household tax ledger