Oregon tax deadlines in 2026: filing dates and estimated payments
Deadlines that fall in calendar 2026: the 2025 return and the 2026 estimated payments. Different year? See Oregon 2025 →
Oregon deadlines in 2026
| 2025 individual return due | April 15, 2026 |
|---|---|
| Extended filing deadline | October 15, 2026 |
| Payment due | April 15, 2026, extension or not |
| Final 2025 estimated payment | January 15, 2026 |
| 2026 estimated payments | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Conforms to the federal deadline.
Oregon estimated tax payments in 2026
You must make estimated tax payments if you expect to owe tax of $1,000 or more after all credits and withholding for 2026 and your estimated withholding will be less than 90% of your 2026 tax after credits, 100% of your 2025 tax after credits, or 90% of the tax on your 2026 annualized income.
| Q1 (2026 tax year) | April 15, 2026 |
|---|---|
| Q2 (2026 tax year) | June 15, 2026 |
| Q3 (2026 tax year) | September 15, 2026 |
| Q4 (2026 tax year) | January 15, 2027 |
| Voucher | Form OR-40-V (mark the Estimated payment box); instructions in Publication OR-ESTIMATE |
| Underpayment safe harbor | Underpayment interest is avoided if required payments equal 90% of the 2026 tax after all credits, or 100% of the 2025 tax after all credits (the 2025 return must be filed first and cannot be a short-year return), or 90% of the tax on 2026 annualized income. |
| Pay online | revenueonline.dor.oregon.gov |
Farmers and commercial fishermen are exempt if at least two-thirds of gross income is from farming or fishing. Bank-account payments through Revenue Online are free; card payments carry a fee.
Source: oregon.gov, read September 3, 2026. “Calendar-year filers First April 15, 2026 Second June 15, 2026 Third September 15, 2026 Fourth January 15, 2027”
All 51 jurisdictions in one table: state estimated tax payment dates for 2026.
Oregon extensions
Every state's rule in one table: which states accept the federal extension in 2026.
| Does Oregon accept the federal extension? | Yes. A federal extension is honored; no state form. |
|---|---|
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 |
| Payment | Still due April 15, 2026. The extension is to file, not to pay. An extension to file is not an extension to pay; make any extension payment by April 15, 2026 to avoid interest and penalties. |
| How to get it | If you filed federal Form 4868, do not request an Oregon extension; mark the Extension filed box on your Oregon return. To pay, use Revenue Online or Form OR-40-V (see Publication OR-40-EXT). |
Publication OR-40-EXT covers Oregon-only extensions when no federal extension was filed.
Source: oregon.gov, read September 3, 2026. “Oregon recognizes your federal extension. If you requested a federal extension, you DO NOT need to request an Oregon extension.”
Federal deadlines in 2026
| 2025 Form 1040 | April 15, 2026 · extension October 15, 2026 |
|---|---|
| 2025 S-corp (1120-S) & partnership (1065) | March 16, 2026 |
| 2025 C-corp (Form 1120) | April 15, 2026 |
| 2026 federal estimated payments (1040-ES) | April 15, 2026 · June 15, 2026 · September 15, 2026 · January 15, 2027 |
Source: IRS Publication 509 and Form 1040-ES instructions, irs.gov.
Frequently asked questions
When are Oregon state taxes due in 2026?
Your 2025 Oregon individual income tax return is due April 15, 2026. If that date falls on a weekend or legal holiday, the deadline moves to the next business day. An extension moves the filing deadline to October 15, 2026, but any tax owed is still due on the original date.
When are Oregon estimated tax payments due in 2026?
Oregon estimated payments for the 2026 tax year are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Use Form OR-40-V (mark the Estimated payment box); instructions in Publication OR-ESTIMATE or pay online. The final installment for 2025 was due January 15, 2026.
Does Oregon accept the federal extension?
Yes. A federal extension is honored; no state form. The extended filing deadline is October 15, 2026, and tax is still due by April 15, 2026.
Does a Oregon extension give me more time to pay?
No. An extension extends the time to file, not to pay. To avoid penalties and interest, pay what you expect to owe by April 15, 2026.
Dates are the statutory deadlines that fall in 2026 and move to the next business day when they land on a weekend or holiday. Each section links to the source it was checked against. Always confirm with the Oregon tax agency or the IRS before relying on a date. This is general information, not tax advice.