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Oklahoma Personal Income Tax Laws


Explanation of Chart and More Information on Personal Income Tax Laws

Code SectionTitle 68 §2355, et seq.
Who is Required to FileResident and nonresident individuals, estates, and trusts on taxable Oklahoma income; Partnerships are not taxable
RateFirst $2,000, 0.5%; Next $3,000, 1%; Next $2,500, 2%; Next $1,400, 3%; Next $1,500, 4%; Next $1,600, 5%; Next $1,250, 6%; Next $1,750, 7%; Next $3,000, 8%; Next $6,000, 9%; Remainder, 10%
Federal Income Tax DeductibleYes
Federal Income Used as BasisYes

Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.

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