Oregon Estimated Tax Payments 2026: Form OR-40-V Due Dates, the $1,000 Rule, and the 100% Safe Harbor

Oregon estimated tax payments for 2026 are due April 15, June 15, September 15, 2026, and January 15, 2027, and you must make them if you expect to owe $1,000 or more of Oregon tax after all credits and withholding. The January 15, 2027 installment is the only one left. Pay it through Revenue Online or mail it with Form OR-40-V, and size it with Oregon's safe harbor: the smaller of 90% of your 2026 tax after credits or 100% of the tax after all credits on your 2025 return. Oregon has no 110% rule for high earners.

Key takeaways:

• 2026 due dates: April 15, June 15, September 15, 2026, and January 15, 2027, the same as federal Form 1040-ES
• The trigger is $1,000 or more of Oregon tax after all credits and withholding
• Safe harbor: the smaller of 90% of 2026 tax or 100% of 2025 tax after all credits, with no 110% step-up at any income
• 2026 rates run 4.75% to 9.9%; single filers reach 8.75% above $11,400 of taxable income and 9.9% above $125,000
• Late installments cost underpayment interest at 8% a year for 2026 (9% for 2025), computed on Form OR-10
• Farmers and commercial fishermen with two-thirds of gross income from that work don't make estimated payments at all

Save this cheat sheet — Oregon's 2026 numbers in one image.

When Are Oregon Estimated Tax Payments Due in 2026?

Publication OR-ESTIMATE for 2026 lets you pay the whole year with the first installment or split it into four equal payments:

A due date on a Saturday, Sunday, or Oregon legal holiday moves to the next business day. The calendar matches the federal Form 1040-ES schedule, and the estimated tax due dates tool shows both. Applying the same rule to 2027 gives April 15, June 15, September 15, 2027, and January 18, 2028 (January 15, 2028 is a Saturday and January 17 is Martin Luther King Jr. Day); the 2027 publication was not out as of October 29, 2026.

Income that starts after April 1 cuts the number of installments instead of adding a catch-up payment. If it starts after April 1 and before June 2, you make three equal installments beginning June 15; after June 1 and before September 2, two installments on September 15 and January 15; after September 1, a single payment on January 15, 2027. The same chart applies when your income changes significantly mid-year.

Who Has to Pay Oregon Estimated Taxes?

You must make 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 to fall short of 90% of your 2026 tax, 100% of your 2025 tax after credits, or 90% of the tax on annualized 2026 income. The usual payers are freelancers and sole proprietors, partners and S corporation shareholders, landlords, investors, and retirees whose pensions or IRA withdrawals have no Oregon withholding.

Two Oregon specifics shape the base. Your estimate excludes Social Security tax, self-employment tax, and household employment tax, which belong only to the federal side. And nonresidents estimate tax only on Oregon-source income, such as services performed in Oregon, business or rental income from Oregon, and gains on Oregon property. A Vancouver, Washington consultant who works on site in Portland is in scope for that work.

Employees can skip the vouchers by asking their employer to withhold more through Form OR-W-4. Federal retirees whose service ended before October 1, 1991 owe no estimates on that pension.

Oregon Income Tax Rates for 2026, and the Worksheet Behind Them

Oregon's 2026 rate charts, printed in Publication OR-ESTIMATE, have four rates:

The worksheet starts from federal AGI, applies Oregon additions and subtractions, and then takes three Oregon-specific deductions and credits. The 2026 standard deduction is $2,900 single, $4,650 head of household, and $5,800 joint. A federal tax subtraction of up to $8,750 lets you deduct federal income tax liability (the 2025 instructions phase it out between $125,000 and $145,000 of federal AGI for single filers and $250,000 to $290,000 for joint filers). The $260 personal exemption credit drops to zero once federal AGI passes $100,000 single or $200,000 joint. No change to the four rates for 2027 had been enacted as of October 29, 2026; the brackets are indexed each year.

Worked example. Odette, a single freelance software developer in Bend, expects $95,000 of Schedule C profit in 2026, which is about $88,300 of federal AGI after the deductible half of self-employment tax. Her federal projection shows about $7,400 of federal income tax.

The federal tax subtraction alone saves her $647.50 at the 8.75% rate. Bend sits outside the TriMet and Lane Transit districts, so no local tax applies to her.

Oregon Safe Harbor Rules: 90% or 100%, and No 110%

Your required annual payment is the lesser of 90% of the tax after all credits on your 2026 return or 100% of the tax after all credits on your 2025 return. The 2025 return may be a part-year return but not a short-year one, and you must file it before your 2026 return to use it.

The missing 110% tier matters for high earners. The IRS asks for 110% of prior-year tax once AGI tops $150,000; Oregon never does, so a consultant with a big 2025 can lock in 2026 at exactly last year's number.

The 2025 kicker lowers your prior-year anchor

Oregon's 2025 returns carried a kicker credit of 9.863% of 2024 tax liability, per the Department of Revenue's kicker page. The 2025 Form OR-10 instructions compute "2025 tax after credits" as Form OR-40 line 31 minus the credits on lines 32 (the kicker) and 37 through 39, and that after-credits figure is what line 20b of the 2026 worksheet asks for. A kicker year therefore shrinks the 100% anchor for the following year. There is no kicker on 2026 returns, since it is only available on odd-numbered years, so your April 2027 balance will not get that cushion.

Odette's 2025 return showed $5,900 of tax after nonrefundable credits, and her kicker was $540 (9.863% of her $5,470 2024 liability), leaving $5,360 of 2025 tax after all credits. Her target is the lesser of 90% × $6,245.50 = $5,620.95 or $5,360, so the prior-year option wins: $1,340 per installment. If she paid that in April, June, and September, she owes $1,340 on January 15, 2027 and settles the remaining $885.50 at filing without interest.

Check Your Own OR-40-V Amount

How to Pay Oregon Estimated Taxes Online or by Mail

Revenue Online takes estimated payments straight from a checking or savings account, or by debit or credit card for a convenience fee. Paying online means no voucher.

Paying by check or money order works like this, per the 2026 OR-ESTIMATE payment instructions:

• Use Form OR-40-V and mark the "Estimated payment" box, in blue or black ink
• Make the check payable to "Oregon Department of Revenue" and write "2026 OR-40-V" and the last four digits of your SSN or ITIN on it
• Mail the voucher and payment together, unstapled and apart from any return, to Oregon Department of Revenue, PO Box 14950, Salem OR 97309-0950
• The envelope must be postmarked by the due date

Cash is accepted only in person at the main office, 955 Center Street NE in Salem. If you filed on paper and paid by check last year, the department may mail a personalized voucher with your name and SSN printed on it, which speeds processing.

Oregon Underpayment Interest: Form OR-10 and the 8% Rate

Oregon calls the charge underpayment interest and computes it on Form OR-10. It applies when your tax after credits minus withholding is more than $1,000 and your timely payments fall short of the safe harbor. Interest runs on each underpaid installment until it is paid or until the return's due date, whichever comes first, and Oregon applies every payment to the oldest unpaid installment first.

The rate is set once a year. Per the department's penalties and interest page, it is 8% for interest periods beginning on or after January 1, 2026, down from 9% for 2025, figured daily on a 365-day year. The 2027 rate had not been announced as of October 29, 2026.

Suppose Odette skipped her $1,340 September 15 installment:

The IRS charges its own estimated tax penalty on Form 2210 for the same months, at 7% for the fourth quarter of 2026.

Form OR-10 lists five exceptions that remove the interest: two-thirds of gross income from farming or fishing; $0 tax after credits on the prior year's full-year resident return (or no filing requirement); retirement at 62 or older or disability within the last two years with reasonable cause; a casualty, disaster, or other unusual circumstance (unemployment does not count); and the first year of an S corporation election for certain nonresident or part-year shareholders.

When Oregon Estimated Payments Do Not Apply

• Your balance after withholding is under $1,000. Line 23 of the worksheet sets the line
• You farm or fish commercially. If farming or fishing, oyster farming included, produced at least two-thirds of the gross income on your 2025 return or will in 2026, Oregon requires no estimated payments, unlike the federal single-installment rule
• Your 2025 Oregon tax was $0. A full-year resident with no 2025 tax after credits owes no underpayment interest for 2026, though the bill still comes due in April
• Your income is Social Security. Oregon doesn't tax it, and it is left out of gross income for the farming test

When the prior-year option does NOT protect you

A short-year 2025 return cannot anchor 2026, and an unfiled one cannot either: the department compares against the tax shown on a 2025 return you file before the 2026 one. Someone who was never an Oregon filer has only the 90% current-year route.

Oregon Traps: Portland's Two Income Taxes, Transit Taxes, and PTE Elections

Metro and Multnomah County taxes are separate estimates. The City of Portland Revenue Division collects Metro's Supportive Housing Services tax (1% of taxable income above $128,000 single or $205,000 joint for 2026) and Multnomah County's Preschool for All tax (1.5% above $125,000 single or $200,000 joint, plus another 1.5% above $250,000 or $400,000), per Portland's personal tax page. Starting with 2026, quarterly estimates for either tax are required once the liability reaches $5,000, up from $1,000, on the same four dates. None of it goes on Form OR-40-V. The Metro threshold rises to $132,000 single and $211,000 joint for 2027, and the Preschool for All rate is scheduled to increase by 0.8% in 2028.

Transit self-employment tax has no quarterly payments. Self-employed people with more than $400 of net earnings from business in the TriMet district (Clackamas, Multnomah, and Washington counties) pay 0.8237% on Form OR-TM, and the Lane Transit District has its own version on Form OR-LTD, per the department's transit self-employment tax page. Both returns are due April 15 with no estimates required. Oregon's statewide transit tax, withheld from wages, does not apply to self-employment income.

Electing pass-through entities make their own estimates. A partnership or S corporation that elects to pay Oregon tax on behalf of its members may need its own estimated payments (Publication OR-21-EST), while owners still estimate tax on their share of Oregon-source income and guaranteed payments. Building Jupid, I keep meeting S corporation owners who assume the entity's payment covers everything; in Oregon the two calendars run side by side.

California's estimated tax schedule, the other big West Coast income tax, weights its installments 30/40/0/30 instead of Oregon's even quarters. The Oregon quarterly tax calculator runs the federal and state numbers together.

Profit You Can See Before January 15: How Jupid Helps

Oregon's choice between 90% of 2026 and 100% of 2025 depends on a number most freelancers only see in March: their full-year profit. Jupid connects to your business bank accounts, categorizes every transaction with 95.9% accuracy, and keeps year-to-date income and expenses current as they happen. Ask the AI accountant in WhatsApp or iMessage what you have netted so far this year, or which client payments landed in December, and the answer comes back in the chat with the transactions behind it, ready for line 1 of the worksheet. Try Jupid.

Sources

• 2026 Publication OR-ESTIMATE, Oregon Estimated Income Tax Instructions: $1,000 rule, due dates, rate charts, 2026 indexed figures, safe harbor, farmer exception, payment instructions
• 2025 Form OR-10 Instructions and 2025 Form OR-10: exceptions, required annual payment worksheet, interest computation
• 2025 Form OR-40 Instructions: federal tax subtraction phase-out, exemption credit, kicker on line 32
• Oregon DOR: Penalties and interest: 8% for 2026
• Oregon DOR: Oregon Surplus ("Kicker"): 9.863% on 2025 returns, odd years only
• Oregon DOR: Transit Self-employment Taxes: TriMet and LTD rates, no estimates
• City of Portland: Personal Income Tax Filing and Payment Information: Metro SHS and Preschool for All thresholds, $5,000 estimate rule
• IRS Publication 505 and IRC §6654: the federal rules running in parallel

This guide is for general educational purposes and does not constitute tax, legal, or accounting advice. It reflects the 2026 Publication OR-ESTIMATE, the 2025 Form OR-10 and OR-40 instructions, and Oregon Department of Revenue and City of Portland guidance. Reviewed 2026-10-29. Oregon resets its interest rate each January, and the 2026 Form OR-10 had not been released at review. For advice specific to your situation, consult a qualified tax professional or the Oregon Department of Revenue at oregon.gov/dor.