Last updated: December 23rd, 2025
Each state has unique income tax withholding rules. Below are Oklahoma's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | OK |
|---|---|
| State Tax Withholding State Code | 40 |
| Acceptable Exemption Form | None |
| Basis For Withholding | State or Federal Exemptions |
| 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. |
| Official State Tax Website | Visit Official Website |
Oklahoma's Form OK-W-4 mirrors federal pre-2020 W-4 allowances. Employees may claim an allowance for themselves (unless claimed by someone else), one for a spouse (if filing jointly and spouse not separately claimed), and one for each dependent. Oklahoma also permits additional allowances for older age (65+) and blindness - these are included on the worksheet (one each for employee and spouse if applicable).
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance | Unless claimed by someone else |
| Spouse | 1 allowance | If filing jointly and spouse not separately claimed |
| Each Dependent | 1 allowance | Per dependent |
| Age 65+ (Employee) | 1 allowance | If employee is 65 or older |
| Age 65+ (Spouse) | 1 allowance | If spouse is 65 or older |
| Blind (Employee) | 1 allowance | If employee is blind |
| Blind (Spouse) | 1 allowance | If spouse is blind |
Total Allowances = Yourself + Spouse + Dependents + Age/Blind Allowances
In effect, OK allowances = count of personal exemptions on the OK return, which are $1,000 each. Age 65+ and blindness allowances are included on the worksheet.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
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 care 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 × Number of Exemptions
Apply the taxable income computed in step 5 to the tax withholding table (Single or Married) to determine the annual Oklahoma tax withholding.
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.
Want to calculate in an easier way? Learn how to calculate Oklahoma taxes via ezPaycheck below.
Learn More| Withholding Allowance | Annual Amount |
|---|---|
| 1 | $1,000 |
Formula: $1,000 × Number of Exemptions
Exemption allowance per exemption.
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $10,100 | $0 | + | 0.00% | $0 |
| $10,100 | $11,250 | $0 | + | 2.50% | $10,100 |
| $11,250 | $13,550 | $29 | + | 3.50% | $11,250 |
| $13,550 | and over | $109 | + | 4.50% | $13,550 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $20,200 | $0 | + | 0.00% | $0 |
| $20,200 | $22,500 | $0 | + | 2.50% | $20,200 |
| $22,500 | $27,100 | $58 | + | 3.50% | $22,500 |
| $27,100 | and over | $219 | + | 4.50% | $27,100 |
ezPaycheck simplifies payroll calculations, including Oklahoma's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Oklahoma state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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