Oklahoma State Tax Tables

In House Payroll Solution
Calculate Federal & State Taxes!
Print Paychecks, File W2, W3, 943 & 940.
View Sample Checks
Try ezPaycheck 30-day FREE demo.

Tax rate used in calculating Oklahoma state tax for year 2025

State Abbreviation:	OK
State Tax Withholding State Code:	40
Basis For Withholding:	State or Federal Exemptions
Acceptable Exemption Form:	None
Acceptable Exemption Data:	None
TSP Deferred:	Yes
Special Coding:	None
Additional Information:	If no state income tax certificate has been processed or no valid state exemption code is present, the Federal exemptions will be used in the computation of state taxes.

Withholding Formula >(Oklahoma Effective 2025)<

Subtract the nontaxable biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health cae and dependent care deductions) from the amount computed in step 1.
Add the taxable biweekly fringe benefits (taxable life insurance, etc.) to the amount computed in step 2 to obtain the adjusted gross biweekly wages.
Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.
Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4.

Exemption Allowance = $1,000 X Number of Exemptions

If the employee is SINGLE, apply the following tax rates to annual taxable wages to determine the annual tax amount:

Tax Withholding Table Single
If the Amount of Taxable Income Is:		The Amount of Oklahoma Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$ 0	>$6,350	$ 0.00	plus	0.0%	$ 0
$6,350	7,350	$ 0.00	plus	0.25%	>6,350
7,350	8,850	2.50	plus	0.75%	7,350
8,850	10,100	13.75	plus	1.75%	8,850
10,100	11,250	35.63	plus	2.75%	10,100
11,250	13,550	67.25	plus	3.75%	11,250
13,550	and over	153.50	plus	4.75%	13,550

If the employee is MARRIED, apply the following tax rates to annual taxable wages to determine the annual tax amount:

Married
If the Amount of Taxable Income Is:		The Amount of Oklahoma Tax Withholding Should Be:
Over:	But Not Over:				Of Excess Over:
$ 0	$>12,700	$ 0.00	plus	0.0%	$ 0
12,700	14,700	0.00	plus	0.25%	>12,700
14,700	17,700	5.00	plus	0.75%	14,700
17,700	20,200	27.50	plus	1.75%	17,700
20,200	22,500	71.25	plus	2.75%	20,200
22,500	27,100	134.50	plus	3.75%	22,500
27,100	and over	307.00	plus	4.75%	27,100

Divide the annual Oklahoma tax withholding by 26 and round to the nearest dollar to obtain the biweekly Oklahoma tax withholding.
Add additional amount or percentage elected by the employee to the pay period tax calculated in the above step and ROUND TO THE NEAREST DOLLAR to determine the amount of tax to be withheld for this payroll period.