Overview
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.
State Income Tax (SIT)
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.
| Tax Structure | Progressive with multiple brackets |
| State Withholding Form | Form OK-W-4 |
| Filing Statuses | S, M, MH, NRA |
| Allowance Value | $1,000 per allowance |
| Supplemental Rate | 4.5% |
| NRA Rate | Flat 8% for nonresident aliens |
| Rounding | Nearest whole dollar |
Supplemental Wages
Oklahoma supports the following supplemental calculation methods. When using the flat method, the supplemental rate is 4.5%.
Employer State Unemployment Tax (SUTA)
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%.
| Tax Type | Employer-paid only |
| Default New Employer Rate | 1.5% |
| Rate Assignment | Experience-rated; assigned annually by the state |
Other Taxes & Obligations
Oklahoma does not currently impose significant additional state-level payroll taxes beyond SIT and SUTA. This keeps payroll relatively streamlined compared to states with multiple layers of tax obligations.
Disclaimer: This content is provided for general informational purposes only and does not constitute legal, tax, or accounting advice. Netchex does not provide tax or legal guidance and makes no representations regarding the accuracy or applicability of this information. Laws and regulations may change. The information on this page reflects payroll tax guidelines as of March 2026. For the most current requirements, please refer to:
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