Oklahoma Tax Guide for Employers (2026) 

Oklahoma uses a progressive income tax with multiple brackets and its own state withholding form. The state also has a special flat rate for nonresident aliens. 

Oklahoma’s progressive income tax features multiple brackets. For 2026, each personal allowance is worth $1,000 and the supplemental rate is 4.5%. Nonresident aliens (NRA filing status) are subject to a flat 8% rate instead of the standard progressive calculation. Tax amounts are rounded to the nearest dollar. 

Oklahoma supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 4.5%. 

Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 1.5%. 

Follow these steps to begin withholding Oklahoma payroll taxes for your employees: 

1. Obtain your Federal EIN at irs.gov
2. Register with the Oklahoma Tax Commission at oktap.tax.ok.gov
3. Register for SUTA with the Oklahoma Employment Security Commission at oesc.state.ok.us
4. Submit a Netchex tax team request to enable Oklahoma SIT and SUTA
5. Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
6. Configure any additional tax settings in the employee profile

Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all Oklahoma payroll taxes on your behalf. 

T

he following are general filing and deposit deadlines for Oklahoma payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at Oklahoma Tax Commission. 

Note: Deadlines are subject to change. Always confirm current requirements directly with Oklahoma Tax Commission at https://oklahoma.gov/tax/businesses/withholding.html. 

The following official resources will help you stay current on Oklahoma payroll tax requirements: 

• Oklahoma Tax Commission
• Oklahoma Tax Commission — Withholding

What form do Oklahoma employees complete? 

Employees complete Oklahoma Form OK-W-4, the Employee’s Withholding Allowance Certificate. 

What is Oklahoma’s top income tax rate? 

Oklahoma’s top marginal income tax rate is 4.75%. 

What is Oklahoma’s SUTA wage base? 

Oklahoma’s SUTA wage base is $27,000 per employee per year (2025). Verify at oesc.state.ok.us. 

Does Oklahoma have local payroll taxes? 

No. Oklahoma does not impose local payroll taxes. 

What is Oklahoma’s supplemental withholding rate? 

Oklahoma uses the employee’s regular withholding rate for supplemental wages.