Oregon Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits; Oregon Corporate Activity Tax (CAT) annual return due April 15 (if not already filed)
Next Deadline: May 15 — Form 990 due for nonprofits; Oregon Corporate Activity Tax (CAT) annual return due April 15 (if not already filed)
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
Oregon State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Individual Income Tax (Form 40) | Individuals, sole proprietors | April 15 | October 15 |
| Estimated Income Tax (Q1-Q4) | Individuals owing $1,000+ | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
| Corporate Excise/Income Tax (Form 20) | C-Corporations | April 15 (calendar year) | October 15 |
| S-Corp Return (Form 20-S) | S-Corporations | March 15 | September 15 |
| Partnership Return (Form 65) | Partnerships | March 15 | September 15 |
| Corporate Activity Tax (CAT) | Businesses with OR receipts over $1 million | April 15 | October 15 |
| CAT Estimated Payments | Businesses owing $5,000+ CAT | Apr 15, Jul 15, Oct 15, Jan 15 2027 | — |
| Payroll — Withholding Tax (Form OQ) | Employers | Quarterly | — |
| Payroll — Transit Taxes (TriMet/LTD/STF) | Employers in transit districts | Quarterly with withholding | — |
| Annual Report | Corporations and LLCs | Anniversary of formation | — |
Quarterly Estimated Tax Deadlines in Oregon
Oregon follows the federal estimated tax schedule for individual income tax. However, the Corporate Activity Tax (CAT) has its own quarterly schedule:
| Tax | Q1 | Q2 | Q3 | Q4 |
|---|---|---|---|---|
| Individual Income Tax | April 15 | June 15 | September 15 | January 15, 2027 |
| Corporate Activity Tax | April 15 | July 15 | October 15 | January 15, 2027 |
Individual estimated payments are required if you expect to owe $1,000 or more. CAT estimated payments are required if you expect to owe $5,000 or more in CAT.
Oregon-Specific Tax Requirements
Oregon is one of five states with no sales tax, making it uniquely attractive for retail businesses and consumers. However, Oregon compensates with relatively high income tax rates. The individual income tax ranges from 4.75% to 9.9% on income over $125,000 ($250,000 joint). There's also a Multnomah County Preschool for All tax (1.5%–3% on high earners) and a Metro Supportive Housing Services tax (1% on income over $125,000/$200,000 joint) for Portland-area residents.
The Corporate Excise Tax applies to corporations doing business in Oregon at rates of 6.6% on the first $1 million of taxable income and 7.6% on income over $1 million, with a minimum tax ranging from $150 to $100,000 based on Oregon sales. Oregon also levies the Corporate Activity Tax (CAT) — a gross receipts tax of $250 plus 0.57% on commercial activity over $1 million. The CAT applies broadly to businesses regardless of entity type and is in addition to the corporate income/excise tax. A 35% subtraction for cost of goods sold or labor costs is allowed.
Oregon requires employers to withhold state income tax and file quarterly returns (Form OQ). Employers in the TriMet district (Portland metro), Lane Transit District (Eugene), or other transit districts must also pay transit payroll taxes. There is no statewide business license, but many cities (including Portland and Multnomah County) impose their own business license taxes. The Annual Report is filed with the Secretary of State on the anniversary of formation ($100 for most entities).
What Happens If You Miss an Oregon Tax Deadline?
Oregon's late filing penalty is 5% of the tax due if the return is up to 3 months late, plus an additional 20% of the tax due if more than 3 months late — a combined maximum of 25%. A separate late payment penalty of 5% applies if tax is unpaid within 30 days.
Interest on unpaid taxes accrues at a rate adjusted annually — for 2026, approximately 7% per year (based on the federal underpayment rate plus 3%). For the CAT, penalties are 5% of the underpaid amount plus interest.
Oregon grants an automatic 6-month extension if you have a valid federal extension or file Oregon Form 40-EXT by April 15. However, you must pay at least 90% of your tax liability by the original due date to avoid penalties. The CAT can also be extended, but estimated payments are still due quarterly.
Oregon Department of Revenue
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