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United States states

Jurisdiction detail

Oklahoma tax guide

A seeded subnational profile for Oklahoma, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Oklahoma Tax Commission

Overview

Oklahoma has been reducing its individual income tax. Oil and gas severance and gross-production taxes are significant state revenues.

Gross production tax on oil and gas applies separately.Pass-through entity tax election available.Sales tax on groceries lower than general rate.

Individual income tax

Oklahoma's progressive personal income tax tops at 4.75 percent.

Type: progressive

Business tax

Oklahoma corporate income tax at 4 percent.

Reference rate: 4%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 4.5%

Local rates add 2 to 7 percent.

Deadlines and forms

April 15 for individuals; corporate returns follow federal due dates.

Official authority

Visit Oklahoma Tax Commission

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.