Oklahoma cuts its rate from 2026

HB 2764 sets four brackets for tax years 2026 and later.

• Single and separate: 0% up to $3,750; 2.5% to $4,900; 3.5% to $7,200; 4.5% above $7,200.
• Joint, head of household and surviving spouse: 0% up to $7,500; 2.5% to $9,800; 3.5% to $14,400; 4.5% above $14,400.
• Rates can drop a further 0.25% across all brackets when revenue tests are met. The State Board of Equalization checks each December and certifies in February.

Schedule 511-C has an exemption for employers giving paid leave so an employee can work as a poll worker, and the Electric Vehicle Charging Tax Credit is on Form 511-CR. Paper returns are due April 15, 2026; e-filed returns have until April 20.