Tax Planning for Physicians in Eugene, OR (2026)
Physicians in Eugene pay federal tax at up to 37% plus Oregon income tax (a top rate of 9.9%), and local rules add another layer. Here is how the 2026 rules apply to doctors, dentists and practice owners in Eugene, OR.
2026 at a glance for Eugene, OR physicians
| Oregon income tax | Top rate of 9.9% (2026) |
|---|---|
| State tax on $400,000 of state taxable income | $37,844 single / $36,087 married filing jointly |
| State tax on $1,000,000 (married filing jointly) | $95,487 |
| Lane Transit District tax | 0.80% of wages (employer) and net self-employment earnings |
| Pass-through entity tax | Available (elective) |
| Top federal rate | 37% (from $640,600 single / $768,700 joint) |
State tax figures apply Oregon's 2026 brackets to state taxable income and ignore credits, deductions and local taxes.
Local taxes in Eugene
Eugene has no city income tax, but the Lane Transit District charges 0.80% on wages paid by employers and on net self-employment earnings for services performed in the district. Self-employed physicians with more than $400 of net earnings in the district file the transit self-employment tax with Oregon.
State rules that apply in Eugene
Yes. The state has an elective pass-through entity tax (PTET) that partnerships and S corporations can use to deduct state income tax at the entity level.
- Oregon's top rate is 9.9% on income over $125,000 (single) or $250,000 (joint), so most physician income is taxed at the top rate.
- Portland-area physicians can face combined state and local rates above 14% once the Metro and Multnomah County taxes are added.
- Oregon's elective pass-through entity tax is scheduled to apply through 2027.
Where the savings usually come from
For most Eugene physicians, federal planning drives the largest results: W-2 strategies such as 401(k)/403(b), 457(b) and the backdoor Roth; 1099 and locum planning; entity and cash balance plan design for practice owners; and real estate strategies for physicians with time to participate.
More physician tax guides
- Other Oregon cities: Portland, Salem, Bend, Medford.
- State rules: Oregon physician tax guide and all 50 state guides.
- By specialty: Gastroenterologists, Psychiatrists, Anesthesiologists, Dentists and every specialty.
- Core strategy: tax planning for physicians, tax planning for medical practice owners, advanced strategies for high-income physicians and S corporation tax planning for physicians, plus the physician tax glossary.
Frequently asked questions
Does Eugene have a city income tax?
Eugene has no city income tax, but the Lane Transit District charges 0.80% on wages paid by employers and on net self-employment earnings for services performed in the district. Self-employed physicians with more than $400 of net earnings in the district file the transit self-employment tax with Oregon.
What state income tax do physicians in Eugene pay?
Oregon has a top rate of 9.9% for 2026. On $400,000 of state taxable income, the 2026 brackets produce about $36,087 for a married couple filing jointly, before credits.
Can GenWealth 360 work with physicians in Eugene?
Yes. GenWealth 360 works with physicians, dentists and practice owners nationwide, including Eugene, through virtual meetings. Our office is in Long Beach, California.
Get a tax plan built for your situation
GenWealth 360 builds proactive, tax-first plans for physicians, dentists and medical practice owners in all 50 states. Start with a conversation about your income, entity and goals.
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Sources
This article is for general educational purposes and is not tax, legal or investment advice. Tax law changes often and its application depends on your facts. Figures reflect 2026 rules as published by the sources listed above. Consult a qualified professional before acting. See our editorial policy.