Oklahoma State Taxes: Rates, Deadlines and Filing Requirements

Oklahoma taxes income on a graduated scale ranging from 0.25% to 4.75%. Oklahoma's rates are lower than the national average for most income levels. All residents, part-year residents and nonresidents who earn income in Oklahoma must file a state return.

What Are Oklahoma's State Income Tax Rates?

Oklahoma features six income tax brackets for the 2025 tax year (taxes filed in 2026). The rates range from 0.25% to 4.75%, depending on income level and filing status.

Single or Married Filing Separately:

0.25% on income up to $1,000
0.75% on income from $1,001 to $2,500
1.75% on income from $2,501 to $3,750
2.75% on income from $3,751 to $4,900
3.75% on income from $4,901 to $7,200
4.75% on income over $7,200

Head of Household, Married Filing Jointly, or Qualified Surviving Spouse:

0.25% on income up to $2,000
0.75% on income from $2,001 to $5,000
1.75% on income from $5,001 to $7,500
2.75% on income from $7,501 to $9,800
3.75% on income from $9,801 to $14,400
4.75% on income over $14,400

Upcoming rate change: Beginning with tax year 2026, Oklahoma will reduce its top marginal income tax rate from 4.75% to 4.5% and restructure the current six brackets into three, per House Bill 2764. If you are planning ahead, your 2026 Oklahoma tax liability will be calculated under the new structure.

More information on tax brackets is available on the Oklahoma Tax Commission website.

Oklahoma Standard Deductions and Personal Exemptions

The standard deduction reduces taxable income for the 2025 tax year:

Single or Married Filing Separately: $6,350
Head of Household: $9,350
Married Filing Jointly or Qualifying Surviving Spouse: $12,700

Oklahoma also provides personal exemptions that further reduce your taxable income. Social Security benefits are fully exempt from Oklahoma income tax. Active-duty military pay is also fully exempt. Military retirees may exclude the greater of $10,000 or 75% of retirement income. The state taxes most other retirement income but provides an exemption for up to $10,000 of qualifying retirement benefits.

Who Needs to File an Oklahoma State Tax Return?

All residents, partial-year residents and nonresidents of Oklahoma must file an annual income tax return if they earn money in the state during the applicable tax year. This also applies to students and dependents who earn money. Nonresidents and partial-year residents must use Form 511NR. Residents must use Form 511.

Filing requirements depend on your residency status and income level:

Residents: Must file if gross income exceeds the standard deduction plus personal exemption. Even if not required to file a federal return, you must attach a completed federal return to your state return if your gross income is more than your adjusted gross income.
Part-year residents: Must file as a resident for your period in the state. For the period as a nonresident, filing is required if you have gross income of $1,000 or more from state sources.
Nonresidents: Must file if gross income of $1,000 or more is earned from state sources, with some exceptions under the Pass-Through Entity Act of 2019.

Gross income thresholds for filing by status:

Single: $7,350
Married Filing Jointly: $14,700
Married Filing Separately: $7,350
Head of Household: $10,350
Qualifying Surviving Spouse with Dependent Child: $13,700

Oklahoma Tax Deadlines and Extensions

Oklahoma's filing and payment deadline is April 15 for most filers. Extended returns are due October 15.

Tax extension requests grant taxpayers extra time to file their returns. However, this does not allow extra time to pay the tax due. Extension requests are not granted unless taxpayers pay at least 90% of the state taxes they owe by April 15. To contact the Tax Commission with an extension request, use Form 504 and mail it to:

Oklahoma Tax Commission, Income Tax
PO Box 26890
Oklahoma City, OK 73126-0890

If you file online with E-file.com and owe a balance, you can pay electronically or mail a separate payment using Form 511V to the same PO Box 26890 address.

If state taxpayers are self-employed or have insufficient tax withheld from their paychecks, they may be required to make quarterly estimated tax payments. Use Form OW-8-ES to determine this. If payments must be made, mail them with their vouchers by the due dates indicated on the worksheets to the state Tax Commission at the address on the form.

How to Check Your Oklahoma Tax Return Status

You can check the status of their state tax refund online using the Oklahoma Taxpayer Access Point (OkTAP) page at oktap.tax.ok.gov. You can also call the Oklahoma Tax Commission at 405-521-3160 for your refund status and questions about prior returns or amendments.

Oklahoma Tax Penalties for Late Filing and Non-Payment

If your Oklahoma state taxes due are not paid by April 15, the Tax Commission may charge a late payment fee of 5% of the tax owed. In addition, an interest charge of 1.25% of the amount due accrues monthly until the balance is paid.

If errors are discovered on prior returns and an amendment is needed, use Form 511 for residents or Form 511-NR for partial-year residents and nonresidents. Mail the forms to the Tax Commission and any required payment to the address:

PO Box 26800
Oklahoma City, OK 73126-0800

How to File Your Oklahoma State Return With E-file.com

E-file.com lets you file your Oklahoma state return at the same time as your federal return. The software guides you through Oklahoma-specific brackets, deductions and exemptions automatically. State returns are transmitted directly to the Oklahoma Tax Commission, and you receive an IRS confirmation number once your federal return is accepted.

File your Oklahoma state return with E-file.com

Frequently Asked Questions

What is the deadline to file an Oklahoma state tax return?

The Oklahoma state income tax deadline is April 15 for most filers, the same as the federal deadline. If you need more time to file, Oklahoma grants an automatic extension to October 15 when you submit Form 504 by April 15. The extension applies only to filing; any taxes owed are still due on April 15. You must pay at least 90% of what you owe by then to avoid penalties.

Are there upcoming changes to Oklahoma's income tax rates?

Yes. According to House Bill 2764, beginning in tax year 2026, the top marginal personal income tax rate will decrease from 4.75% to 4.5%. The bill also restructures the current six income tax brackets into three brackets. Your 2025 return, due April 15, 2026, is still filed under the current six-bracket structure.

What is the homestead exemption?

The homestead exemption reduces the taxable value of your primary residence. To qualify, you must be an Oklahoma resident who owns and occupies the property as your primary residence on January 1 of the tax year.

Do I have to file an Oklahoma return if I only worked there temporarily?

It depends on how much you earn. Nonresidents who earn $1,000 or more from Oklahoma sources, including wages from temporary work, must file an Oklahoma state return, provided they also file a federal return. There are some exceptions under the Pass-Through Entity Act of 2019. Part-year residents follow the same $1,000 threshold for their nonresident period.

How do I check the status of my Oklahoma tax refund?

You can check your Oklahoma refund status at any time through the Oklahoma Taxpayer Access Point (OkTAP) at oktap.tax.ok.gov. You will need your Social Security number and filing information to log in. You can also call the Oklahoma Tax Commission at 405-521-3160.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.