State estimated tax — 2026

Oregon Estimated Tax Payments 2026

Who has to make Oregon quarterly estimated payments, the 2026 due-date calendar, the safe-harbor rules that avoid an underpayment penalty, and how to pay through Revenue Online.

Who must pay

Oregon requires estimated payments for 2026 if you expect your tax after withholding and credits (including refundable credits) to be $1,000 or more, and your withholding alone won’t cover whichever is smallest: 90% of your 2026 tax, 100% of last year’s Oregon tax, or 90% of the tax figured on your annualized 2026 income. Farmers and commercial fishermen (including oyster farmers) whose gross farming/fishing income is at least two-thirds of the total are fully exempt from Oregon estimated payments — not just given a later deadline.

2026 due-date calendar

Installment	% of annual estimate	Due date	Note
Q1	25%	April 15, 2026	—
Q2	25%	June 15, 2026	—
Q3	25%	September 15, 2026	—
Q4	25%	January 15, 2027	—

Oregon divides the required payment into four equal 25% installments — unlike California’s front-loaded schedule. Farmers and commercial fishermen meeting the two-thirds gross-income test are exempt from Oregon estimated payments entirely, a full exemption rather than the federal-style “pay by January 15 or file by March 1” alternative used elsewhere.

Safe harbor — avoiding the underpayment penalty

Oregon avoids the underpayment penalty if your payments equal the lesser of 90% of your actual 2026 tax after credits or 100% of your 2025 tax after credits (Form OR-10’s “safe harbor”). If you didn’t file a 2025 Oregon return, the prior-year option is unavailable and you must rely on the 90% current-year test. Oregon sets no higher bar for high earners: this 90%/100% test holds regardless of income, unlike the federal government’s own 110% rule for AGI over $150,000.

How to calculate your payment

Estimate your annual Oregon tax, test it against the safe harbor above, then split the required annual payment across the installments in the calendar. The site's quarterly planner handles the math and the federal side together.

Open the quarterly estimated tax calculator → Check your underpayment penalty exposure →

How to pay

Pay online through Revenue Online, or mail a check or money order with the Form OR-40-V voucher.

Penalty basics

Oregon charges interest on underpaid estimated tax at a Tier One rate the Department of Revenue sets annually — 8% for 2026 (down from 9% in 2025), calculated daily on a running per-installment balance under ORS 305.220. A steeper 12% Tier Two rate applies to deficiencies left unpaid more than 60 days after certain notices.

Oregon-specific notes

Oregon has no state sales tax, but Portland-area residents face a THIRD income-tax layer: the Portland Metro Supportive Housing Services (SHS) tax (1% above $128,000 single/$205,000 joint for 2026) and the Multnomah County Preschool For All (PFA) tax (1.5%–3% above $125,000 single/$200,000 joint) are billed and collected separately from state tax through the City of Portland’s own Revenue Online portal — completely outside the OR-40-V / Publication OR-ESTIMATE system this page covers.
The Oregon “kicker” — a refundable credit equal to a percentage of your PRIOR-year Oregon tax liability, triggered when state revenue collections beat forecast — reduces the actual prior-year tax figure used as your 100% safe-harbor base once claimed; the credit claimable on 2025 returns filed in 2026 is 9.863% of 2024 tax liability.
Unlike the federal system, Oregon estates and trusts are NOT required to make Oregon estimated tax payments at all.

See the Oregon 2026 tax brackets for current rates, or the Oregon state tax calculator to estimate your full-year liability.

Frequently asked questions

When are Oregon estimated tax payments due in 2026?

The four Oregon due dates for 2026 are April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. Oregon divides the required payment into four equal 25% installments — unlike California’s front-loaded schedule. Farmers and commercial fishermen meeting the two-thirds gross-income test are exempt from Oregon estimated payments entirely, a full exemption rather than the federal-style “pay by January 15 or file by March 1” alternative used elsewhere.

Do I owe Portland or Multnomah County local income tax on top of Oregon state estimated tax?

Possibly, and they’re entirely separate systems. If you’re a Multnomah County resident (or earn Multnomah-source income) above the thresholds, the Metro Supportive Housing Services tax and the Multnomah County Preschool For All tax are billed and paid through the City of Portland’s own Revenue Online portal — not through Oregon’s Publication OR-ESTIMATE / Form OR-40-V process this page describes.

What is Oregon’s “kicker” and does it affect my estimated tax?

The kicker is a refundable credit tied to Oregon’s revenue surplus, calculated as a percentage of your PRIOR year’s tax liability and claimed on your return. Because it reduces your actual prior-year tax after credits, it can lower the 100%-of-prior-year figure you’d otherwise use as your safe harbor for the following year’s estimated payments.

Are Oregon farmers exempt from estimated tax, or just given a later deadline?

Fully exempt. If at least two-thirds of your gross income comes from farming or commercial fishing (including oyster farming), Oregon does not require estimated tax payments at all — a complete exemption, different from the federal system’s “pay in full by January 15” alternative for farmers.

How do I pay Oregon estimated tax?

Pay online through Revenue Online, or mail a check with the Form OR-40-V voucher.