# 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.

Source: https://www.paystubnest.com/states/oklahoma
State: Oklahoma (OK)
Published: 2026-09-25
Last reviewed: 2026-10-12
Publisher: PayStubNest.com

## Short answer

An Oklahoma paycheck has federal income tax, Social Security and Medicare withheld, plus Oklahoma income tax. For 2026 the state's graduated tax has fewer brackets and a top rate of 4.5%, which applies at a fairly modest income level. Oklahoma has no city or county income taxes and no state disability or paid leave deductions.

## 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](https://www.paystubnest.com/app/new), 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](https://oklahoma.gov/labor.html), and see our [guides](https://www.paystubnest.com/guides) and [FAQ](https://www.paystubnest.com/faq) for help with individual fields.