File your return and make payments at OkTAP.
Withholding tax is the amount that an employer withholds from employees' wages and pays directly to the state. The amount withheld is a credit against the income taxes the employee must pay during the year.
Withholding Tax Payment
Income tax withholding schedules provide graduated tax rates to be withheld by employers each pay period.
Amount Withheld |
Remittance/ |
More than $500 per quarter |
Monthly |
Less than $500 per quarter |
Quarterly |
$10,000 per month |
Twice/Week |
Wage withholding returns are due quarterly. Payments are remitted to the Oklahoma Tax Commission (OTC) throughout the quarter on the same schedule the employer remits payments to the IRS.
Search for withholding tax accounts at OkTAP.
HB 2374 (2025) amended the Filmed in Oklahoma Act of 2021 (68 O.S. § 3631, et seq.), requiring production companies, or their payroll service providers, to withhold Oklahoma income tax at the “highest percentage rate” found in the withholding statutes on all payments to loan-out companies for services performed in Oklahoma. The amounts withheld shall be allocated to the loan-out company's employees based on payments made to them for services performed in Oklahoma.
See the information specific to the withholding requirements for production and loan-out companies. Form OW-21 will be available for use beginning with tax year 2025.
