Oregon Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and Oregon state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
OR State Tax: Progressive 4.8% - 9.9%
Quarterly Payment Amount
$7,144
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$7,144
Apr 1 - May 31
Due: June 15, 2026
$7,144
Jun 1 - Aug 31
Due: September 15, 2026
$7,144
Sep 1 - Dec 31
Due: January 15, 2027
$7,144
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Oregon Quarterly Tax Highlights
Oregon has 4 tax brackets with rates from 4.75% to 9.9%
No sales tax in Oregon
Top rate is one of the highest in the nation
Oregon Quarterly Tax FAQ
What is Oregon's income tax rate?
Oregon has a progressive income tax with 4 brackets: 4.75%, 6.75%, 8.75%, and 9.9%. The top rate applies to income over $125,000 (single) or $250,000 (married).
Oregon Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in Oregon must pay both federal estimated taxes to the IRS and state estimated taxes to the Oregon Department of Revenue. Oregon has a progressive income tax with 4 brackets and rates ranging from 4.75% to 9.9%. If you expect to owe $1,000 or more in Oregon state income tax after withholding and credits, you must make quarterly estimated payments using Form OR-40-V.
Oregon has no sales tax, but compensates with high income tax rates. The 9.9% top rate applies to income over $125,000 (single), making Oregon one of the highest-tax states for self-employed workers. Oregon requires estimated payments if you expect to owe $1,000 or more in state tax.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Oregon state income tax | 4.75% to 9.9% | Oregon Department of Revenue | Form OR-40-V |
How Oregon Income Tax Affects Your Quarterly Payments
Oregon taxes personal income — including self-employment income — across 4 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income (Single) | Marginal Rate |
|---|---|---|
| 1 | $0 – $4,300 | 4.75% |
| 2 | $4,300 – $10,750 | 6.75% |
| 3 | $10,750 – $125,000 | 8.75% |
| 4 | $125,000+ | 9.9% |
To estimate your Oregon quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Oregon payments are made to the Oregon Department of Revenue through their online portal at oregon.gov/dor or by mail using Form OR-40-V.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Oregon and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Oregon taxable income.
Related Calculators
Official References
This calculator uses current federal and Oregon tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- Oregon DOR
Official Oregon tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.