Oklahoma pay stubs: state taxes and withholding
Oklahoma cut its top income tax rate to 4.5% for 2026 and simplified its brackets. See what an Oklahoma employer withholds from each paycheck.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Oklahoma taxes wages on a graduated scale, but the scale is short. Recent legislation consolidated the brackets and lowered the top rate to 4.5% for 2026. The Oklahoma Tax Commission's 2026 withholding tables reflect those rates, with lower-rate steps of 2.5% and 3.5% before the top rate.
The top rate is reached quickly, so for most full-time employees the bulk of their taxable pay is withheld at 4.5%. Employees can complete Oklahoma Form OK-W-4 to set their state withholding; the Tax Commission's tables show how the form's entries are used.
Other state payroll deductions
Oklahoma has no state disability insurance, paid family leave program or employee unemployment contribution, so a typical stub has no other state-mandated lines. Anything else, such as health premiums, 401(k) deferrals or wage garnishments, depends on the employee's own situation.
Local taxes
Oklahoma cities and counties do not levy income taxes on wages. An employee in Tulsa and an employee in a small rural town have the same state withholding for the same pay.
Federal withholding still applies
On top of the state amount, every Oklahoma stub shows:
- Federal income tax figured from Form W-4.
- Social Security at 6.2% of wages up to the annual Social Security wage base.
- Medicare at 1.45%, plus 0.9% additional Medicare on wages above $200,000 in the year.
Creating an Oklahoma pay stub with PayStubNest
Open a new stub, fill in hours and rate or an annual salary, and pick Oklahoma. The exact figures on each stub depend on the employee's pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically, applying federal withholding and Oklahoma income tax with the current year's figures and carrying year-to-date totals from stub to stub. If you ran payroll in 2025, expect the 2026 state line to be a little lower for the same gross pay because of the rate cut. Preview as many times as you like for free and pay only when you download.
Record-keeping tip
When tax rates change at the start of a year, keep December and January stubs together in your records so the switch is easy to explain if an employee asks why net pay moved. For pay statement rules, check the Oklahoma Department of Labor, and see our guides and FAQ for help with individual fields.