{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2355","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2355","heading":"Tax imposed - Classes of taxpayers","body":"A. Individuals. For all taxable years beginning after December\n\n31, 1998, and before January 1, 2006, a tax is hereby imposed upon\n\nthe Oklahoma taxable income of every resident or nonresident\n\nindividual, which tax shall be computed at the option of the\n\ntaxpayer under one of the two following methods:\n\n1. METHOD 1.\n\na. Single individuals and married individuals filing\n\nseparately not deducting federal income tax:\n\n(1) 1/2% tax on first $1,000.00 or part thereof,\n\n(2) 1% tax on next $1,500.00 or part thereof,\n\n(3) 2% tax on next $1,250.00 or part thereof,\n\n(4) 3% tax on next $1,150.00 or part thereof,\n\n(5) 4% tax on next $1,300.00 or part thereof,\n\n(6) 5% tax on next $1,500.00 or part thereof,\n\n(7) 6% tax on next $2,300.00 or part thereof, and\n\n(8) (a) for taxable years beginning after December\n\n31, 1998, and before January 1, 2002, 6.75%\n\ntax on the remainder,\n\n(b) for taxable years beginning on or after\n\nJanuary 1, 2002, and before January 1, 2004,\n\n7% tax on the remainder, and\n\n(c) for taxable years beginning on or after\n\nJanuary 1, 2004, 6.65% tax on the remainder.\n\nb. Married individuals filing jointly and surviving\n\nspouse to the extent and in the manner that a\n\nsurviving spouse is permitted to file a joint return\n\nunder the provisions of the Internal Revenue Code of\n\n1986, as amended, and heads of households as defined\n\nin the Internal Revenue Code of 1986, as amended, not\n\ndeducting federal income tax:\n\n(1) 1/2% tax on first $2,000.00 or part thereof,\n\n(2) 1% tax on next $3,000.00 or part thereof,\n\n(3) 2% tax on next $2,500.00 or part thereof,\n\n(4) 3% tax on next $2,300.00 or part thereof,\n\n(5) 4% tax on next $2,400.00 or part thereof,\n\n(6) 5% tax on next $2,800.00 or part thereof,\n\n(7) 6% tax on next $6,000.00 or part thereof, and\n\n(8) (a) for taxable years beginning after December\n\n31, 1998, and before January 1, 2002, 6.75%\n\ntax on the remainder,\n\n(b) for taxable years beginning on or after\n\nJanuary 1, 2002, and before January 1, 2004,\n\n7% tax on the remainder, and\n\n(c) for taxable years beginning on or after\n\nJanuary 1, 2004, 6.65% tax on the remainder.\n\n2. METHOD 2.\n\na. Single individuals and married individuals filing\n\nseparately deducting federal income tax:\n\n(1) 1/2% tax on first $1,000.00 or part thereof,\n\n(2) 1% tax on next $1,500.00 or part thereof,\n\n(3) 2% tax on next $1,250.00 or part thereof,\n\n(4) 3% tax on next $1,150.00 or part thereof,\n\n(5) 4% tax on next $1,200.00 or part thereof,\n\n(6) 5% tax on next $1,400.00 or part thereof,\n\n(7) 6% tax on next $1,500.00 or part thereof,\n\n(8) 7% tax on next $1,500.00 or part thereof,\n\n(9) 8% tax on next $2,000.00 or part thereof,\n\n(10) 9% tax on next $3,500.00 or part thereof, and\n\n(11) 10% tax on the remainder.\n\nb. Married individuals filing jointly and surviving\n\nspouse to the extent and in the manner that a\n\nsurviving spouse is permitted to file a joint return\n\nunder the provisions of the Internal Revenue Code of\n\n1986, as amended, and heads of households as defined\n\nin the Internal Revenue Code of 1986, as amended,\n\ndeducting federal income tax:\n\n(1) 1/2% tax on the first $2,000.00 or part thereof,\n\n(2) 1% tax on the next $3,000.00 or part thereof,\n\n(3) 2% tax on the next $2,500.00 or part thereof,\n\n(4) 3% tax on the next $1,400.00 or part thereof,\n\n(5) 4% tax on the next $1,500.00 or part thereof,\n\n(6) 5% tax on the next $1,600.00 or part thereof,\n\n(7) 6% tax on the next $1,250.00 or part thereof,\n\n(8) 7% tax on the next $1,750.00 or part thereof,\n\n(9) 8% tax on the next $3,000.00 or part thereof,\n\n(10) 9% tax on the next $6,000.00 or part thereof, and\non the next $2,500.00 or part thereof,\n\n(4) 3% tax on the next $1,400.00 or part thereof,\n\n(5) 4% tax on the next $1,500.00 or part thereof,\n\n(6) 5% tax on the next $1,600.00 or part thereof,\n\n(7) 6% tax on the next $1,250.00 or part thereof,\n\n(8) 7% tax on the next $1,750.00 or part thereof,\n\n(9) 8% tax on the next $3,000.00 or part thereof,\n\n(10) 9% tax on the next $6,000.00 or part thereof, and\n\n(11) 10% tax on the remainder.\n\nB. Individuals. For all taxable years beginning on or after\n\nJanuary 1, 2008, and ending any tax year which begins after December\n\n31, 2015, for which the determination required pursuant to Sections\n\n2355.1F and 2355.1G of this title is made by the State Board of\n\nEqualization, a tax is hereby imposed upon the Oklahoma taxable\n\nincome of every resident or nonresident individual, which tax shall\n\nbe computed as follows:\n\n1. Single individuals and married individuals filing\n\nseparately:\n\n(a) 1/2% tax on first $1,000.00 or part thereof,\n\n(b) 1% tax on next $1,500.00 or part thereof,\n\n(c) 2% tax on next $1,250.00 or part thereof,\n\n(d) 3% tax on next $1,150.00 or part thereof,\n\n(e) 4% tax on next $2,300.00 or part thereof,\n\n(f) 5% tax on next $1,500.00 or part thereof,\n\n(g) 5.50% tax on the remainder for the 2008 tax year and\n\nany subsequent tax year unless the rate prescribed by\n\nsubparagraph (h) of this paragraph is in effect, and\n\n(h) 5.25% tax on the remainder for the 2009 and subsequent\n\ntax years. The decrease in the top marginal\n\nindividual income tax rate otherwise authorized by\n\nthis subparagraph shall be contingent upon the\n\ndetermination required to be made by the State Board\n\nof Equalization pursuant to Section 2355.1A of this\n\ntitle.\n\n2. Married individuals filing jointly and surviving spouse to\n\nthe extent and in the manner that a surviving spouse is permitted to\n\nfile a joint return under the provisions of the Internal Revenue\n\nCode of 1986, as amended, and heads of households as defined in the\n\nInternal Revenue Code of 1986, as amended:\n\n(a) 1/2% tax on first $2,000.00 or part thereof,\n\n(b) 1% tax on next $3,000.00 or part thereof,\n\n(c) 2% tax on next $2,500.00 or part thereof,\n\n(d) 3% tax on next $2,300.00 or part thereof,\n\n(e) 4% tax on next $2,400.00 or part thereof,\n\n(f) 5% tax on next $2,800.00 or part thereof,\n\n(g) 5.50% tax on the remainder for the 2008 tax year and\n\nany subsequent tax year unless the rate prescribed by\n\nsubparagraph (h) of this paragraph is in effect, and\n\n(h) 5.25% tax on the remainder for the 2009 and subsequent\n\ntax years. The decrease in the top marginal\n\nindividual income tax rate otherwise authorized by\n\nthis subparagraph shall be contingent upon the\n\ndetermination required to be made by the State Board\n\nof Equalization pursuant to Section 2355.1A of this\n\ntitle.\n\nC. Individuals. For tax years 2024 and 2025, a tax is hereby\n\nimposed upon the Oklahoma taxable income of every resident or\n\nnonresident individual, which tax shall be computed as follows:\n\n1. Single individuals and married individuals filing\n\nseparately:\n\n(a) 0.25% tax on first $1,000.00 or part thereof,\n\n(b) 0.75% tax on next $1,500.00 or part thereof,\n\n(c) 1.75% tax on next $1,250.00 or part thereof,\n\n(d) 2.75% tax on next $1,150.00 or part thereof,\n\n(e) 3.75% tax on next $2,300.00 or part thereof, and\n\n(f) 4.75% tax on the remainder.\n\n2. Married individuals filing jointly and surviving spouse to\n\nthe extent and in the manner that a surviving spouse is permitted to\n\nfile a joint return under the provisions of the Internal Revenue\n\nCode of 1986, as amended, and heads of households as defined in the\n\nInternal Revenue Code of 1986, as amended:\n\n(a) 0.25% tax on first $2,000.00 or part thereof,\n\n(b) 0.75% tax on next $3,000.00 or part thereof,\n\n(c) 1.75% tax on next $2,500.00 or part thereof,\n\n(d) 2.75% tax on next $2,300.00 or part thereof,\n\n(e) 3.75% tax on next $4,600.00 or part thereof, and\novisions of the Internal Revenue\n\nCode of 1986, as amended, and heads of households as defined in the\n\nInternal Revenue Code of 1986, as amended:\n\n(a) 0.25% tax on first $2,000.00 or part thereof,\n\n(b) 0.75% tax on next $3,000.00 or part thereof,\n\n(c) 1.75% tax on next $2,500.00 or part thereof,\n\n(d) 2.75% tax on next $2,300.00 or part thereof,\n\n(e) 3.75% tax on next $4,600.00 or part thereof, and\n\n(f) 4.75% tax on the remainder.\n\nNo deduction for federal income taxes paid shall be allowed to\n\nany taxpayer to arrive at taxable income.\n\nD. Individuals. For tax year 2026 and for subsequent tax years\n\nsubject to rate reductions as provided by subsection E of this\n\nsection, a tax is hereby imposed upon the Oklahoma taxable income of\n\nevery resident or nonresident individual, which tax shall be\n\ncomputed as follows:\n\n1. Single individuals and married individuals filing\n\nseparately:\n\n(a) 0% tax on first $3,750.00 or part thereof,\n\n(b) 2.5% tax on the next $1,150.00 or part thereof,\n\n(c) 3.5% tax on next $2,300.00 or part thereof, and\n\n(d) 4.5% tax on the remainder.\n\n2. Married individuals filing jointly and surviving spouse to\n\nthe extent and in the manner that a surviving spouse is permitted to\n\nfile a joint return under the provisions of the Internal Revenue\n\nCode of 1986, as amended, and heads of households as defined in the\n\nInternal Revenue Code of 1986, as amended:\n\n(a) 0% tax on first $7,500.00 or part thereof,\n\n(b) 2.5% tax on the next $2,300.00 or part thereof,\n\n(c) 3.5% tax on next $4,600.00 or part thereof, and\n\n(d) 4.5% tax on the remainder.\n\nNo deduction for federal income taxes paid shall be allowed to\n\nany taxpayer to arrive at taxable income.\n\nE. As provided by subsection D of Section 34.103 of Title 62 of\n\nthe Oklahoma Statutes, if the comparison year total collections\n\nexceeds the base year total collections plus the income tax rate\n\nreduction threshold, as certified by the State Board of Equalization\n\npursuant to paragraph 2 of subsection D of Section 34.103 of Title\n\n62 of the Oklahoma Statutes, the tax rates otherwise prescribed in\n\nparagraphs 1 and 2 of subsection D of this section shall each be\n\nreduced by twenty-five one-hundredths (0.25) of a percentage point\n\n(0.0025) until the applicable rate equals zero percent (0%). Each\n\nsuccessive certification by the State Board of Equalization with\n\nrespect to which the comparison year total collections exceeds the\n\nbase year total collections plus the income tax rate reduction\n\nthreshold, as determined by the State Board of Equalization as\n\nprovided by subsection D of Section 34.103 of Title 62 of the\n\nOklahoma Statutes, shall further reduce the individual income tax\n\nrates by twenty-five one-hundredths (0.25) of a percentage point\n\n(0.0025) until the applicable rate equals zero percent (0%). Any\n\nreduction in the income tax rates authorized by this section and by\n\nthis act shall take effect on January 1 following the final\n\ncertification by the State Board of Equalization, if any, made\n\nduring its meeting in February each year.\n\nF. If a revenue failure is declared pursuant to the provisions\n\nof Section 34.49 of Title 62 of the Oklahoma Statutes prior to the\n\nend of the calendar year in which the Board makes a certification\n\npursuant to paragraph 2 of subsection D of Section 34.103 of Title\n\n62 of the Oklahoma Statutes, the reduction in tax rates, as\n\notherwise provided for in this section, shall not occur until a\n\nsubsequent certification is made by the State Board of Equalization\n\npursuant to paragraph 2 of subsection D of Section 34.103 of Title\n\n62 of the Oklahoma Statutes.\n\nG. Nonresident aliens. In lieu of the rates set forth in\n\nsubsection A above, there shall be imposed on nonresident aliens, as\n\ndefined in the Internal Revenue Code of 1986, as amended, a tax of\n\neight percent (8%) instead of thirty percent (30%) as used in the\n\nInternal Revenue Code of 1986, as amended, with respect to the\nof subsection D of Section 34.103 of Title\n\n62 of the Oklahoma Statutes.\n\nG. Nonresident aliens. In lieu of the rates set forth in\n\nsubsection A above, there shall be imposed on nonresident aliens, as\n\ndefined in the Internal Revenue Code of 1986, as amended, a tax of\n\neight percent (8%) instead of thirty percent (30%) as used in the\n\nInternal Revenue Code of 1986, as amended, with respect to the\n\nOklahoma taxable income of such nonresident aliens as determined\n\nunder the provision of the Oklahoma Income Tax Act.\n\nEvery payer of amounts covered by this subsection shall deduct\n\nand withhold from such amounts paid each payee an amount equal to\n\neight percent (8%) thereof. Every payer required to deduct and\n\nwithhold taxes under this subsection shall for each quarterly period\n\non or before the last day of the month following the close of each\n\nsuch quarterly period, pay over the amount so withheld as taxes to\n\nthe Oklahoma Tax Commission, and shall file a return with each such\n\npayment. Such return shall be in such form as the Tax Commission\n\nshall prescribe. Every payer required under this subsection to\n\ndeduct and withhold a tax from a payee shall, as to the total\n\namounts paid to each payee during the calendar year, furnish to such\n\npayee, on or before January 31 of the succeeding year, a written\n\nstatement showing the name of the payer, the name of the payee and\n\nthe payee’s Social Security account number, if any, the total amount\n\npaid subject to taxation, and the total amount deducted and withheld\n\nas tax and such other information as the Tax Commission may require.\n\nAny payer who fails to withhold or pay to the Tax Commission any\n\nsums herein required to be withheld or paid shall be personally and\n\nindividually liable therefor to the State of Oklahoma.\n\nH. Corporations. For all taxable years beginning after\n\nDecember 31, 2021, a tax is hereby imposed upon the Oklahoma taxable\n\nincome of every corporation doing business within this state or\n\nderiving income from sources within this state in an amount equal to\n\nfour percent (4%) thereof.\n\nThere shall be no additional Oklahoma income tax imposed on\n\naccumulated taxable income or on undistributed personal holding\n\ncompany income as those terms are defined in the Internal Revenue\n\nCode of 1986, as amended.\n\nI. Certain foreign corporations. In lieu of the tax imposed in\n\nthe first paragraph of subsection G of this section, for all taxable\n\nyears beginning after December 31, 2021, there shall be imposed on\n\nforeign corporations, as defined in the Internal Revenue Code of\n\n1986, as amended, a tax of four percent (4%) instead of thirty\n\npercent (30%) as used in the Internal Revenue Code of 1986, as\n\namended, where such income is received from sources within this\n\nstate, in accordance with the provisions of the Internal Revenue\n\nCode of 1986, as amended, and the Oklahoma Income Tax Act.\n\nEvery payer of amounts covered by this subsection shall deduct\n\nand withhold from such amounts paid each payee an amount equal to\n\nfour percent (4%) thereof. Every payer required to deduct and\n\nwithhold taxes under this subsection shall for each quarterly period\n\non or before the last day of the month following the close of each\n\nsuch quarterly period, pay over the amount so withheld as taxes to\n\nthe Tax Commission, and shall file a return with each such payment.\n\nSuch return shall be in such form as the Tax Commission shall\n\nprescribe. Every payer required under this subsection to deduct and\n\nwithhold a tax from a payee shall, as to the total amounts paid to\n\neach payee during the calendar year, furnish to such payee, on or\n\nbefore January 31 of the succeeding year, a written statement\n\nshowing the name of the payer, the name of the payee and the payee’s\n\nSocial Security account number, if any, the total amounts paid\nprescribe. Every payer required under this subsection to deduct and\n\nwithhold a tax from a payee shall, as to the total amounts paid to\n\neach payee during the calendar year, furnish to such payee, on or\n\nbefore January 31 of the succeeding year, a written statement\n\nshowing the name of the payer, the name of the payee and the payee’s\n\nSocial Security account number, if any, the total amounts paid\n\nsubject to taxation, the total amount deducted and withheld as tax,\n\nand such other information as the Tax Commission may require. Any\n\npayer who fails to withhold or pay to the Tax Commission any sums\n\nherein required to be withheld or paid shall be personally and\n\nindividually liable therefor to the State of Oklahoma.\n\nJ. Fiduciaries. A tax is hereby imposed upon the Oklahoma\n\ntaxable income of every trust and estate at the same rates as are\n\nprovided in subsections B through D of this section for single\n\nindividuals. Fiduciaries are not allowed a deduction for any\n\nfederal income tax paid.\n\nK. Tax rate tables. For all taxable years beginning after\n\nDecember 31, 1991, in lieu of the tax imposed by subsections A\n\nthrough D of this section, as applicable there is hereby imposed for\n\neach taxable year on the taxable income of every individual, whose\n\ntaxable income for such taxable year does not exceed the ceiling\n\namount, a tax determined under tables, applicable to such taxable\n\nyear which shall be prescribed by the Tax Commission and which shall\n\nbe in such form as it determines appropriate. In the table so\n\nprescribed, the amounts of the tax shall be computed on the basis of\n\nthe rates prescribed by subsections A through D of this section.\n\nFor purposes of this subsection, the term “ceiling amount” means,\n\nwith respect to any taxpayer, the amount determined by the Tax\n\nCommission for the tax rate category in which such taxpayer falls.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"88df430f3588de2154687f0df8e4fd4c82e347c2ca8cda7b8d75a91f133cf543","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2354","next":"us-ok/okla.-stat.-tit.-68-68-2355.1a"},"notice":"GroundRules: Original legal text. Not legal advice."}