Oregon estimated tax due dates for 2026
Oregon estimated income tax payments for tax year 2026 are due April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027. That matches the federal schedule. Below: who has to pay, how to avoid an underpayment penalty and where to pay, with the official source.
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Oregon estimated tax?
You must make estimated tax payments if you expect to owe tax of $1,000 or more after all credits and withholding. (Text from the 2025 Publication OR-ESTIMATE; 2026 edition not retrievable.)
How do you avoid a Oregon underpayment penalty?
Required annual payment is the lesser of 90% of the tax after all credits to be shown on the current-year return, or 100% of the tax after all credits shown on the prior-year return ('safe harbor'). No 110% rule. Annualized method available.
Are there local estimated payments?
Portland-area local income taxes (Metro Supportive Housing Services tax and Multnomah County Preschool for All tax) are administered by the City of Portland Revenue Division with their own estimated-payment rules; TriMet/Lane Transit self-employment taxes are separate filings. None are paid with the state OR-40-V estimate.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Oregon figures its own tax, so the state amount is separate.
