Oregon personal income taxes are due April 15, the same day as the federal return. For the 2025 tax year, that means April 15, 2026.1Oregon State Legislature. Oregon Revised Statutes Chapter 314 – Section 314.385 If the deadline lands on a Saturday, Sunday, or legal holiday, you get until the next business day. That single date is the one most Oregonians need, but it isn’t the only tax deadline the state enforces. Quarterly estimated payments, extensions, and property taxes each run on their own calendar, and the penalties for missing them stack quickly.
The Income Tax Filing Deadline
Oregon ties its personal income tax deadline directly to the federal due date. April 15 applies to full-year residents, part-year residents, and nonresidents with Oregon-source income alike.1Oregon State Legislature. Oregon Revised Statutes Chapter 314 – Section 314.385 Oregon accepts the IRS electronic postmark as the filing date for e-filed returns, so a return transmitted before midnight on April 15 counts as on-time even if it isn’t processed for days.2Oregon Department of Revenue. Electronic Filing
Quarterly Estimated Payment Deadlines
If you’re self-employed, draw significant investment income, or receive other income without Oregon withholding, you likely owe quarterly estimated payments. For calendar-year filers, the four due dates are:3Oregon Department of Revenue. Publication OR-ESTIMATE, Oregon Estimated Income Tax Instructions
- First quarter: April 15
- Second quarter: June 15
- Third quarter: September 15
- Fourth quarter: January 15 of the following year
If your income starts or jumps after April 1, you can begin with the next installment date rather than catching up retroactively. Oregon lets you adjust the number and timing of installments based on when the income actually arrived.
The Safe Harbors That Avoid Interest
Oregon charges underpayment interest when the gap between your total tax liability after credits and your withholding exceeds $1,000. You avoid that interest if your payments met any one of these safe harbors:3Oregon Department of Revenue. Publication OR-ESTIMATE, Oregon Estimated Income Tax Instructions
- At least 90 percent of the tax shown on your current year’s return
- 100 percent of the tax shown on last year’s return, as long as it wasn’t a short-year return
- 90 percent of the tax figured on your annualized income for the current year
The prior-year safe harbor is usually the easiest to hit. Match last year’s liability through withholding or estimates and you’re protected, even if you end up owing more when you file.
If You Need More Time: Extensions
Filing a federal extension on IRS Form 4868 automatically extends your Oregon return. You don’t need to send anything separate to the state.4Oregon Department of Revenue. Publication OR-40-EXT, Instructions for Automatic Extension If you need extra time for Oregon only and will owe tax, you can request a state-only extension. If you’re due a refund, you don’t need an extension at all; Oregon doesn’t penalize late filing when no tax is owed.
An extension pushes your filing deadline to October 15. It does not push your payment deadline. Any tax you owe is still due April 15, and interest starts accruing on the unpaid balance from that date.4Oregon Department of Revenue. Publication OR-40-EXT, Instructions for Automatic Extension If you can’t finish the paperwork but can estimate what you owe, pay the estimate by April 15 to stop interest from building.
Penalties and Interest for Missing the Deadline
Oregon’s penalties escalate in tiers, and the gap between a short delay and a long one is significant.
Late Filing and Late Payment
Miss the filing or payment deadline and the Department of Revenue adds a 5 percent delinquency penalty on any unpaid tax.5Oregon State Legislature. Oregon Revised Statutes Chapter 314 – Section 314.400 That penalty can be waived if the department sends a deficiency notice and you pay the full balance plus accrued interest within 30 days.
Still not filed three months after the due date? Oregon adds a 20 percent failure-to-file penalty on top of the original 5 percent. From there, the department can issue a formal demand to file within 30 days. Ignore the demand and the department will estimate your tax itself and add another 25 percent penalty on the deficiency it calculates. Total penalties are capped at 100 percent of the tax owed, but reaching even half that figure is a steep price for what often starts as simple procrastination.
Interest Rates for 2026
Oregon sets its interest rates annually. For periods starting on or after January 1, 2026:6Oregon Department of Revenue. Annual Interest Rate Update for 2026
- Tier One: 8 percent annually on all unpaid tax balances from the original due date
- Tier Two: 12 percent annually on deficiencies and delinquencies that remain unpaid 60 days after assessment
Tier Two adds 4 percentage points to the Tier One rate. Filing on time and paying what you can, even partially, keeps you in the lower tier and avoids the failure-to-file penalties entirely.
Property Tax Due Dates
Oregon property taxes run on a completely separate calendar from income taxes. Bills come out in the fall, and you have three ways to pay:
- Full payment by November 15: 3 percent discount on the total bill
- Two-thirds by November 15: 2 percent discount on the two-thirds paid, with the remaining third due February 15
- Three installments: one-third each on November 15, February 15, and May 15, with no discount
When any of those dates falls on a weekend or holiday, the deadline moves to the next business day. On a $5,000 bill, the full-payment discount is $150, which usually makes it the better choice if the cash is available.
How to File and Pay
Oregon’s Revenue Online portal accepts electronic returns and payments from a checking or savings account. Full-year residents can also use Direct File Oregon, a free state-run tool that walks through Form OR-40 and files it directly with the Department of Revenue.7Oregon Department of Revenue. Direct File Oregon Direct File Oregon doesn’t support part-year or nonresident returns.
If you mail a paper return, the address depends on whether you owe money:8Oregon Department of Revenue. Mailing Addresses
- Returns with payment due: Oregon Department of Revenue, PO Box 14555, Salem, OR 97309-0940
- Refund or zero-balance returns: Oregon Department of Revenue, PO Box 14700, Salem, OR 97309-0930
Sending the return to the wrong PO box can delay processing. If you owe tax and are paying by check, attach Form OR-40-V (the payment voucher) to the front of the return.2Oregon Department of Revenue. Electronic Filing Credit and debit card payments are available through Revenue Online, though a convenience fee may apply.
Whichever method you choose, the deadline rule is the same: get the return filed and the balance paid by April 15, or file an extension and pay your best estimate to keep interest and penalties from building against you.