Oklahoma tips tax calculator and tipped pay rules

A 2027 bill that did not move

HB 3377 proposed an Oklahoma deduction for qualified tips beginning in 2027, with the Tax Commission publishing a list of eligible occupations. It was referred to a budget subcommittee and went no further, and the Commission’s summary of 2026 tax legislation lists no tips provision.

Oklahoma figures

Mostly federal rules

Oklahoma’s minimum wage act excludes employment covered by the FLSA, so most tipped workers are paid at least $2.13 with a $5.12 credit. For the smaller employers the state act does cover, the rules differ: employers with fewer than ten full-time employees at a location and gross sales of $100,000 or less have a $2.00 basic rate, and larger non-FLSA employers may take a tip credit of no more than 50%. The Department of Labor’s Wage & Hour Unit investigates claims for unpaid minimum wage under both state and federal law.

A Tulsa server

A $15,000 deduction saves $1,690 federally; Oklahoma taxes the tips. Thirty-two hours at $2.13 plus $140 of tips leaves $24 of make-up owed.

Where these figures come from

• Oklahoma Tax Commission · Oklahoma Department of Labor
• 2026 Tax Legislation Summary (2026)
• Minimum Wages for Tipped Employees (table by state) (2026-07-01)

Federal rules: how the deduction works. Nearby: Kansas, Missouri, Arkansas, Texas, New Mexico, Colorado.