State guide — OR

Oregon tipped & gig worker guide.

State minimum wage, tipped direct wage, tip credit rules, and state income tax — what the law actually looks like for Oregon service workers.

Minimum wage

$14.70

state minimum, 2026

Tipped wage

$14.70

direct, before tips

State income tax

9.9%

progressive

Tip credit

None

prohibited

Track OR shifts, taxes, and tips in one app.

NeighCheck applies Oregon wage and tax rules automatically per shift. Free.