{"place":"Oklahoma","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/oklahoma","state":{"code":"OK","name":"Oklahoma","slug":"oklahoma","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":0,"topRate2026":4.5,"topRateStartsSingle":7200,"notes":"HB 2764 (2025) cut the top rate from 4.75% to 4.5% for tax year 2026 and replaced the old six-rate schedule with a 0% band plus three rates. Single filers: 0% on the first $3,750 of taxable income, 2.5% on the next $1,150, 3.5% on the next $2,300, and 4.5% above $7,200 (joint filers: double the bracket widths). Further 0.25-point cuts happen only if the State Board of Equalization certifies enough revenue growth; any cut takes effect the January 1 after the February certification.","source":"https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/hB/HB2764%20ENR.PDF"},"estimatedTax":{"form":"OW-8-ES","rule":"You must pay quarterly if you expect your tax to exceed withholding by $500 or more and withholding to be less than the smaller of 70% of this year's tax or 100% of last year's tax; no underpayment interest applies if the tax on your return is under $1,000.","schedule":"Same dates as federal (April 15, June 15, September 15, January 15)","source":"https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/current/OW-8-ES.pdf"},"minimumWage2026":{"standard":7.25,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Oklahoma's minimum wage is $7.25, the same as federal. Under SB 250 (effective November 1, 2025), employers may count tips up to 50% of the wage if they pay at least the federal $2.13 cash wage (https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/SB/SB250%20ENR.PDF). The state law does not cover jobs already covered by the federal FLSA. Per the USDOL table, small employers (fewer than 10 full-time employees at any one location and gross annual sales of $100,000 or less) have a $2.00 basic state minimum.","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Independent Driver Classification Act (HB 2464, 2023)","summary":"Rideshare (TNC) drivers are independent contractors, not employees, if the company sets no required login hours, does not bar them from other apps or other work, and both sides agree in writing that the driver is a contractor. Effective November 1, 2023.","source":"https://oklegislature.gov/cf_pdf/2023-24%20ENR/hB/HB2464%20ENR.PDF"}],"notes":null},"stateRetirementProgram":{"state":"Oklahoma","code":"OK","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/oklahoma/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/oklahoma/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/oklahoma/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/oklahoma/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/oklahoma/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/oklahoma/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/oklahoma/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}