Portland Metro Tax Calculator 2026 — SHS + Preschool for All
Calculate Portland Metro's two local taxes: Supportive Housing Services (1%) and Preschool for All (0.75%–1.5%), plus Oregon state and federal tax.
$
Oregon taxable income (after OR deductions) 2026 Thresholds: SHS + PFA both begin at $125,000 (single) or $200,000 (MFJ).
PFA upper tier begins at $250,000 (single) or $400,000 (MFJ).
$0
Total Tax (All Layers)
$0
SHS Tax (1%)
$0
Preschool for All Tax
$0
Oregon State Tax
Portland Metro Tax Breakdown
| Tax Layer | Rate | Taxable Portion | Tax Amount | Eff. Rate |
|---|
Portland Metro Tax Layers Explained
Portland Metro residents face an unusually complex tax stack: federal, Oregon state, and now TWO separate local taxes. Both the SHS and PFA taxes were passed by Multnomah County voters and apply to income above the same base threshold, creating a combined 1.75% surcharge on income between $125,000 and $250,000 (single), rising to 2.5% on income above $250,000.
Tax Calculation Formula
SHS Tax = max(0, taxable_income - $125K/$200K) × 1%
PFA Tier 1 = max(0, min(taxable_income, $250K/$400K) - $125K/$200K) × 0.75%
PFA Tier 2 = max(0, taxable_income - $250K/$400K) × 1.5% [additional 0.75% on top]
PFA Total = Tier 1 + Tier 2
Oregon State = progressive (4.75% to 9.9%)
Federal = progressive (10% to 37%)
Example
Single Portland Metro resident, $200,000 taxable income:
SHS: ($200K - $125K) × 1% = $750
PFA Tier 1: ($200K - $125K) × 0.75% = $563 (under $250K threshold)
PFA Tier 2: $0 (below $250K upper threshold)
PFA Total: $563
Combined Portland Metro surcharge: $1,313
Oregon state tax (approx.): $14,900
Federal (approx.): $37,500
SHS: ($200K - $125K) × 1% = $750
PFA Tier 1: ($200K - $125K) × 0.75% = $563 (under $250K threshold)
PFA Tier 2: $0 (below $250K upper threshold)
PFA Total: $563
Combined Portland Metro surcharge: $1,313
Oregon state tax (approx.): $14,900
Federal (approx.): $37,500
Extended
Portland vs Seattle vs San Francisco Comparison
Compare total tax burden across Portland, Seattle, and San Francisco at the same income
Compare total tax burden for Portland Metro vs Seattle (no state/city income tax) and San Francisco (no city income tax, California state).
| City | City/Local Tax | State Tax | Federal Tax | Total | Eff. Rate |
|---|
Single filer figures. SF uses California state tax. Seattle uses Washington state (0% income tax). All use federal standard deduction $16,100.
Frequently Asked Questions
What are the two Portland Metro taxes and who pays them?
Portland Metro residents (living in Clackamas, Multnomah, or Washington counties in the Metro area) face two separate local income taxes in addition to Oregon state tax and federal tax. (1) The Supportive Housing Services (SHS) tax: 1% on taxable income above $125,000 single or $200,000 MFJ. (2) The Preschool for All (PFA) tax: 0.75% on income above $125,000/$200,000, plus an additional 0.75% on income above $250,000/$400,000 (total 1.5% on that upper tier).
What is the Supportive Housing Services (SHS) tax?
The Multnomah County SHS tax is 1% on personal taxable income above $125,000 for single filers and $200,000 for married filing jointly. It funds homeless services in the Portland Metro area. Employers withhold it for employees; self-employed individuals pay quarterly estimates. There is no maximum — the 1% applies to all income above the threshold.
How does the Preschool for All (PFA) tax work?
The Multnomah County PFA tax has two tiers: 0.75% on taxable income above $125,000 single/$200,000 MFJ, PLUS an additional 0.75% (total 1.5%) on income above $250,000 single/$400,000 MFJ. It funds free preschool programs. Like the SHS tax, it applies to Portland Metro residents and non-residents working in the Metro area on their Portland-sourced income.
Do I pay Portland taxes if I work in Portland but live elsewhere?
For the SHS and PFA taxes, non-residents who earn income within the Portland Metro boundaries owe these taxes on their Portland-sourced income above the thresholds. The thresholds apply to your total income, but only Portland-sourced income is taxable for non-residents. If you work remotely from outside Portland for a Portland employer, you do not owe Portland Metro taxes.
How does Portland Metro tax burden compare to Seattle?
Seattle has no state income tax (Washington has no personal income tax) and no city income tax. Portland Metro residents, however, face Oregon state income tax (4.75%–9.9%), plus the SHS and PFA surcharges. For a single filer earning $200,000, Portland Metro taxes add approximately $7,500 in SHS + PFA taxes that Seattle residents do not pay — on top of Oregon's high state income tax rates. This comparison is in the Extended section.