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What is the Oregon transit tax (TriMet, Lane Transit)?

State & Local Taxesbeginner3 answers · 7 min readUpdated February 28, 2026

Quick Answer

Oregon's transit taxes are 0.7557% of wages for TriMet (Portland area) and 0.694% for Lane Transit (Eugene area). On a $60,000 salary, you'd pay about $453/year for TriMet or $416/year for Lane Transit. These payroll taxes fund local buses, light rail, and transit services.

Best Answer

SC

Sarah Chen, Payroll Tax Analyst

Oregon W-2 employees working in Portland metro or Eugene areas who see transit tax deductions

Top Answer

How Oregon transit taxes work


Oregon transit taxes are payroll taxes that fund local public transportation in specific metro areas. If you work in the Portland metro area, you pay the TriMet tax. If you work in the Eugene-Springfield area, you pay the Lane Transit tax. These appear as separate line items on your paystub.


The taxes apply to all wages earned within the transit district boundaries, regardless of whether you actually use public transportation. Both employers and employees pay the tax — your paystub shows only the employee portion.


TriMet tax breakdown (Portland metro area)


2026 TriMet tax rate: 0.7557% of gross wages

  • Employee pays: 0.3778% (what you see deducted)
  • Employer pays: 0.3779% (hidden from your paystub)
  • Combined rate: 0.7557%

  • Example: $60,000 Portland-area salary

  • Annual TriMet tax (employee portion): $60,000 × 0.3778% = $227
  • Per paycheck (biweekly): $227 ÷ 26 = $8.73
  • Total TriMet funding (employee + employer): $453

  • Lane Transit tax breakdown (Eugene area)


    2026 Lane Transit tax rate: 0.694% of gross wages

  • Employee pays: 0.347% (what you see deducted)
  • Employer pays: 0.347% (hidden from your paystub)
  • Combined rate: 0.694%

  • Example: $60,000 Eugene-area salary

  • Annual Lane Transit tax (employee portion): $60,000 × 0.347% = $208
  • Per paycheck (biweekly): $208 ÷ 26 = $8.00
  • Total Lane Transit funding (employee + employer): $416

  • Who pays Oregon transit taxes


    TriMet tax applies to workers in:

  • Portland
  • Gresham
  • Beaverton
  • Tigard
  • Lake Oswego
  • Milwaukie
  • Parts of Washington, Multnomah, and Clackamas counties within the TriMet service boundary

  • Lane Transit tax applies to workers in:

  • Eugene
  • Springfield
  • Parts of Lane County within the LTD service area

  • Transit tax comparison by income level



    Key facts about Oregon transit taxes


  • No wage cap: Unlike Social Security tax, transit taxes apply to all wages with no upper limit
  • Pre-tax deduction: Transit tax is deducted from gross pay, reducing your federal and state income tax
  • Location-based: Based on where you work, not where you live
  • No exemptions: All employees working in transit districts pay the tax
  • Funds operations: Money goes directly to bus, light rail, and paratransit services

  • What services your transit tax funds


    TriMet services funded:

  • MAX Light Rail (Blue, Red, Green, Yellow, Orange lines)
  • Portland Streetcar
  • Bus routes throughout metro area
  • LIFT paratransit service
  • WES Commuter Rail

  • Lane Transit services funded:

  • EmX Bus Rapid Transit
  • Regular bus routes in Eugene-Springfield
  • Paratransit services
  • RideSource (dial-a-ride)

  • What you should do


    1. Check your paystub: Look for "TriMet" or "LTD" deductions to see your exact amount

    2. Understand the benefit: Even if you don't use transit, you benefit from reduced traffic congestion

    3. Consider transit use: Your tax helps fund the service — consider using it for commuting

    4. Factor into job decisions: Include transit tax when comparing job offers in different Oregon areas


    Use our paycheck calculator to see how transit taxes affect your take-home pay in Oregon metro areas.


    Key takeaway: Oregon transit taxes cost Portland-area workers about $227/year and Eugene-area workers about $208/year on a $60,000 salary. The tax funds local buses, light rail, and public transportation whether you use it or not.

    *Sources: [TriMet Budget Information](https://trimet.org/budget/), [Lane Transit District Financial Reports](https://www.ltd.org/about-ltd/budget-financial-reports/), [IRS Publication 15-T](https://www.irs.gov/pub/irs-pdf/p15t.pdf)*

    Key Takeaway: Oregon transit taxes cost about $227/year for Portland workers and $208/year for Eugene workers on a $60,000 salary, funding local buses and light rail systems.

    Oregon transit tax costs by income level

    Annual IncomeTriMet Tax (Employee)Lane Transit Tax (Employee)Monthly Cost
    $40,000$151$139$12-13
    $60,000$227$208$17-19
    $80,000$302$278$23-25
    $100,000$378$347$29-32

    More Perspectives

    SC

    Sarah Chen, Payroll Tax Analyst

    New Oregon residents or people relocating within Oregon who are encountering transit taxes for the first time

    Understanding transit taxes as a new Oregon resident


    If you're new to Oregon, transit taxes might be unfamiliar since most states don't have dedicated payroll taxes for public transportation. These taxes are automatic — there's no opt-out even if you drive to work every day.


    The tax applies immediately when you start working in a transit district. If you move from Salem (no transit tax) to Portland (TriMet tax), your first Portland paycheck will include the deduction.


    Comparing Oregon to other states


    Most states don't have transit-specific payroll taxes. When you factor in Oregon's transit tax plus state income tax, your total tax burden might be higher than expected:


    Example: $70,000 salary comparison

  • Texas (no transit tax, no state income tax): Federal taxes only
  • Portland, Oregon: Federal + 8-9% state income tax + 0.3778% TriMet tax
  • Additional Oregon cost: ~$6,500-7,000/year in state taxes

  • What the transit tax gets you


    As a new resident, you're paying for an extensive public transit system:

  • TriMet: 690+ square miles of service area, 80+ bus lines, 5 light rail lines
  • Lane Transit: 370+ square miles, 40+ bus routes, Bus Rapid Transit

  • Many new residents find the transit systems more comprehensive than expected, potentially saving on parking, gas, and car maintenance costs.


    Planning considerations for new residents


    1. Factor into housing decisions: Living near light rail or bus lines can offset transit tax costs

    2. Understand the geography: The tax follows work location, not residence

    3. Compare total transportation costs: Transit tax + system use might cost less than driving/parking


    Key takeaway: New Oregon residents should budget for transit taxes as an automatic payroll deduction — about $200-250/year — but gain access to comprehensive public transportation systems that can reduce overall commuting costs.

    Key Takeaway: New Oregon residents face automatic transit tax deductions of $200-250/year, but gain access to comprehensive bus and light rail systems that can reduce overall transportation costs.

    SC

    Sarah Chen, Payroll Tax Analyst

    People working remotely or commuting between Oregon and Washington who are unsure about transit tax obligations

    Transit tax rules for remote and cross-border workers


    Transit tax confusion often arises for remote workers and people who live and work in different areas. The key rule: transit tax is based on your work location, not your residence.


    Remote work scenarios


    Working from home in Portland for a Portland company: You still owe TriMet tax because your employer is in the transit district. Your home office is considered your work location within the district.


    Working remotely for an out-of-state company: If you live in Portland but work for a Texas company with no Oregon office, you typically don't owe TriMet tax. However, check with your employer's payroll department.


    Cross-border commuting (Oregon-Washington)


    Many people live in Washington (no state income tax) and work in Oregon:


    Live in Vancouver, WA / Work in Portland, OR:

  • Owe: Oregon state income tax + TriMet tax (based on work location)
  • Don't owe: Washington state taxes (no income tax)
  • May qualify for: Oregon tax credit for taxes paid to other states (though WA has no income tax to credit)

  • Live in Portland, OR / Work in Vancouver, WA:

  • Owe: Oregon state income tax (on all income as OR resident)
  • Don't owe: TriMet tax (work location is outside district)
  • May qualify for: Oregon credit for any Washington taxes (though WA has limited taxes)

  • Multi-location workers


    If you split time between offices in different areas, transit tax typically applies proportionally based on where you physically work. Keep detailed records of work locations for payroll accuracy.


    Key takeaway: Transit tax follows your work location — remote workers for local companies usually owe it, while cross-border commuters pay based on their office location, not where they live.

    Key Takeaway: Transit tax is based on work location, not residence — remote workers for local companies typically owe it, while cross-border commuters between Oregon and Washington pay based on their office location.

    Sources

    oregon payroll taxtransit taxtrimetlane transitportland taxes

    Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.