Oregon Estimated Tax Payments 2026

Oregon’s test has two parts, and the publication states both: you estimate your tax after withholding and credits (including refundable credits) will be $1,000 or more, and your estimated 2026 withholding will be less than the amounts listed in the publication (90 percent of your 2026 tax after credits, 100 percent of your 2025 tax after credits, or 90 percent of the tax on your 2026 annualized income). The publication says “In most cases” and adds that you can still make estimated payments even if you expect to owe less than $1,000. Unlike the federal system, estates and trusts are not required to make Oregon estimated tax payments.

• You must make estimated tax payments if you expect to owe tax of $1,000 or more after all credits and withholding.

  “You must make estimated tax payments if you expect to owe tax of $1,000 or more after all credits and withholding.”

• In most cases, you must make estimated payments for tax year 2026 if you estimate that your tax after withholding and credits (including refundable credits) will be $1,000 or more when you file your 2026 Oregon return, and the second test below is met.

  “You estimate that your tax after withholding and credits (including refundable credits) will be $1,000 or more when you file your 2026 Oregon return; and”

• Your estimated withholding for 2026 will be less than the amounts listed in the next three quotes.

  “Your estimated withholding for 2026 will be less than:”

• Ninety percent of your 2026 tax after all credits; or

  “Ninety percent of your 2026 tax after all credits; or”

• One hundred percent of the tax after all credits shown on your 2025 return; or

  “One hundred percent of the tax after all credits shown on your 2025 return; or”

• Ninety percent of the tax on your 2026 annualized income.

  “Ninety percent of the tax on your 2026 annualized income.”

The publication’s estimated tax worksheet starts from your expected 2026 federal AGI, applies Oregon additions, subtractions, deductions and credits, and then takes the smaller of 90% of your estimated 2026 Oregon tax after credits (line 20a) or 100% of the tax after credits on your 2025 return (line 20b) as your required annual payment (line 21); the worksheet does not use the annualized-income amount, which is the publication’s third withholding test above. Subtract expected Oregon withholding and, if the result is $1,000 or more, you must make estimated payments; the installment is that amount divided by the number of required installments. It is a worksheet estimate, not an assessment of your actual tax.

• Your required annual payment is the lesser of 90% of the tax after all credits to be shown on your 2026 return, or

  “Ninety percent (90%) of the tax after all credits to be shown on your 2026 return; or”

• 100% of the tax after all credits shown on your 2025 return (also known as “safe harbor”).

  “One hundred percent (100%) of the tax after all credits shown on your 2025 return (also known as “safe harbor”).”

• To use the safe harbor provision you have to file your 2025 return before you file your 2026 return; your 2025 return can’t be a short-year return, but it may be a part-year return.

  “To use the safe harbor provision, you’ll have to file your 2025 return before you file your 2026 return. Your 2025 return can’t be a short-year return, but it may be a part-year return.”

• If you don’t receive your income evenly throughout the year, you may figure your installments by annualizing your income, using the Annualized Income Worksheet as a guide.

  “If you don’t receive your income evenly throughout the year, figure your estimated tax installment payments by annualizing your income using the Annualized Income Worksheet as a guide.”

If income starts or changes later in the year you can begin installments after the first date. For calendar-year filers, if your start or change date is after April 1 and before June 2, three installments are due (June 15, 2026, September 15, 2026 and January 15, 2027); after June 1 and before September 2, two (September 15, 2026 and January 15, 2027); after September 1, one (January 15, 2027). Fiscal-year filers have their own chart in the publication.

• You have the option to pay all of your 2026 estimated tax by the due date of the first installment or in four equal installments.

  “You have the option to pay all of your 2026 estimated tax by the due date of the first installment or in four equal installments.”

• If your payment due date falls on a Saturday, Sunday or an Oregon legal holiday, the payment is due the next business day.

  “If your payment due date falls on a Saturday, Sunday, or an Oregon legal holiday, the payment is due the next business day.”

• If your gross income from farming or fishing, including oyster farming, was at least two-thirds of the gross income shown on your 2025 return, or will be at least two-thirds of your estimated gross income for 2026, you don’t have to make Oregon estimated tax payments.

  “If your gross income from farming or fishing, including oyster farming, was at least two-thirds of the gross income shown on your 2025 return, or will be at least two-thirds of your estimated gross income for 2026, you don’t have to make Oregon estimated tax payments.”

• Unlike the federal system, estates and trusts are not required to make Oregon estimated tax payments.

  “Unlike the federal system, estates and trusts are not required to make Oregon estimated tax payments.”

Oregon’s estimated payment voucher is Form OR-40-V, used only for payments by check or money order, with the “Estimated payment” box marked. The Department says personalized vouchers help it process a payment faster. For electronic payments, see Revenue Online at www.oregon.gov/dor.

• You can make estimated tax payments directly from your checking or savings account, or pay using your debit or credit card; a convenience fee may be charged for debit and credit card payments.

  “You can make estimated tax payments directly from your checking or savings account. You can also pay using your debit or credit card; however, a convenience fee may be charged for debit and credit card payments.”

• Use Form OR-40-V only if you are sending the Department a payment by check or money order, and mark the “Estimated payment” box.

  “Use Form OR-40-V only if you are sending us a payment by check or money order.”

• Mail your payment with Form OR-40-V to Oregon Department of Revenue, PO Box 14950, Salem OR 97309-0950.

  “Mail your payment with Form OR-40-V to: Oregon Department of Revenue, PO Box 14950, Salem OR 97309-0950.”

• Enclose the payment and voucher in one envelope (but don’t staple them together) and mail it separately from your return or other correspondence.

  “Enclose the payment and voucher in one envelope (but don’t staple them together) and mail it separately from your return or other correspondence.”

• For the payment to be made on time, the envelope must be postmarked by the payment due date.

  “Note: For the payment to be made on time, the envelope must be postmarked by the payment due date.”

Official page: Oregon Department of Revenue: Revenue Online. Form: Form OR-40-V (voucher; mark the “Estimated payment” box).

Oregon charges interest, not a flat penalty. The amount is reported on Form OR-10; the instructions for Form OR-10 give more information. The publication prints no interest rate for 2026, and this page prints none.

• You’ll be charged underpayment interest when you file your return if the difference between your tax after all credits and your withholding is more than $1,000 and your total tax paid is less than 90% of your 2026 tax, 100% of your 2025 tax (as long as it wasn’t a short-year return) or 90% of the tax figured on your 2026 annualized income.

  “You’ll be charged underpayment interest when you file your return if the difference between your tax after all credits and your withholding is more than $1,000 and your total tax paid is less than:”

• Underpayment interest is charged on each underpaid installment until the date the installment is paid or the due date of the return, whichever comes first.

  “Underpayment interest is charged on each underpaid installment until the date the installment is paid or the due date of the return, whichever comes first.”

• All estimated tax payments are applied to unpaid installment periods before they’re applied to a later period.

  “All estimated tax payments are applied to unpaid installment periods before they’re applied to a later period.”